Apoteek Coppens: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Apoteek Coppens
Largest movements
- Cash +€18,504
up €18,504 (+12.6%), from €146,690 to €165,194
mainly Net result for the year (+€96,702) and Trade debts (+€26,471)
- Receivables within one year +€12,394
up €12,394 (+6.6%), from €186,958 to €199,352
of which Trade receivables: +€60,053
- Stocks and contracts +€12,090
up €12,090 (+5.5%), from €220,033 to €232,123
- Tangible fixed assets +€6,372
up €6,372 (+42.3%), from €15,046 to €21,418
of which Other tangible fixed assets: +€6,210
- Trade debts +€26,471
up €26,471 (+18.9%), from €139,712 to €166,183
- Tax, wage and social debts +€23,844
up €23,844 (+85.3%), from €27,955 to €51,800
of which Remuneration and social security: +€25,146
- Other debts +€7,323
up €7,323 (+4.2%), from €173,376 to €180,699
- Current portion of long-term debt -€6,464
down €6,464 (-74.8%), from €8,646 to €2,182
- Staff costs +€73,990
up €73,990 (+46.9%), from €157,920 to €231,909
- Gross operating margin +€21,184
up €21,184 (+6.7%), from €316,596 to €337,780
- Financial income -€3,768
down €3,768 (-55.5%), from €6,791 to €3,023
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €585,090 | €635,784 | +€50,695 | +8.7% |
| Fixed assets | 21/28 | €15,046 | €21,418 | +€6,372 | +42.3% |
| Tangible fixed assets | 22/27 | €15,046 | €21,418 | +€6,372 | +42.3% |
| Plant, machinery and equipment | 23 | €12,288 | €13,134 | +€846 | +6.9% |
| Furniture and vehicles | 24 | €2,758 | €2,074 | -€684 | -24.8% |
| Other tangible fixed assets | 26 | - | €6,210 | +€6,210 | |
| Current assets | 29/58 | €570,043 | €614,366 | +€44,323 | +7.8% |
| Stocks and contracts in progress | 3 | €220,033 | €232,123 | +€12,090 | +5.5% |
| Stocks | 30/36 | €220,033 | €232,123 | +€12,090 | +5.5% |
| Amounts receivable within one year | 40/41 | €186,958 | €199,352 | +€12,394 | +6.6% |
| Trade receivables | 40 | €135,308 | €195,361 | +€60,053 | +44.4% |
| Other amounts receivable | 41 | €51,650 | €3,991 | -€47,659 | -92.3% |
| Cash at bank and in hand | 54/58 | €146,690 | €165,194 | +€18,504 | +12.6% |
| Deferred charges and accrued income | 490/1 | €16,362 | €17,697 | +€1,335 | +8.2% |
| Total equity and liabilities | 10/49 | €585,090 | €635,784 | +€50,695 | +8.7% |
| Equity | 10/15 | €233,218 | €234,920 | +€1,702 | +0.7% |
| Contributions | 10/11 | €136,341 | €136,341 | = | 0.0% |
| Reserves | 13 | €96,877 | €98,578 | +€1,702 | +1.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €96,877 | €98,578 | +€1,702 | +1.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €351,871 | €400,864 | +€48,993 | +13.9% |
| Amounts payable after more than one year | 17 | €2,182 | €0 | -€2,182 | -100% |
| Financial debts | 170/4 | €2,182 | €0 | -€2,182 | -100% |
| Amounts payable within one year | 42/48 | €349,689 | €400,864 | +€51,175 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €8,646 | €2,182 | -€6,464 | -74.8% |
| Trade debts | 44 | €139,712 | €166,183 | +€26,471 | +18.9% |
| Suppliers | 440/4 | €139,712 | €166,183 | +€26,471 | +18.9% |
| Taxes, remuneration and social security | 45 | €27,955 | €51,800 | +€23,844 | +85.3% |
| Taxes | 450/3 | €2,133 | €831 | -€1,302 | -61.0% |
| Remuneration and social security | 454/9 | €25,822 | €50,969 | +€25,146 | +97.4% |
| Other amounts payable | 47/48 | €173,376 | €180,699 | +€7,323 | +4.2% |
| Remuneration, social security and pensions | 62 | €157,920 | €231,909 | +€73,990 | +46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,748 | €5,629 | -€1,119 | -16.6% |
| Other operating charges | 640/8 | €862 | €898 | +€35 | +4.1% |
| Gross operating margin | 9900 | €316,596 | €337,780 | +€21,184 | +6.7% |
| Operating profit (loss) | 9901 | €151,066 | €99,344 | -€51,722 | -34.2% |
| Financial income | 75/76B | €6,791 | €3,023 | -€3,768 | -55.5% |
| Recurring financial income | 75 | €6,791 | €3,023 | -€3,768 | -55.5% |
| Financial charges | 65/66B | €1,978 | €2,994 | +€1,015 | +51.3% |
| Recurring financial charges | 65 | €1,978 | €2,994 | +€1,015 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | €155,879 | €99,374 | -€56,505 | -36.2% |
| Income taxes | 67/77 | €3,682 | €2,672 | -€1,010 | -27.4% |
| Profit (loss) for the period | 9904 | €152,197 | €96,702 | -€55,495 | -36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €152,197 | €96,702 | -€55,495 | -36.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.