APOTEEK DE COSTER: 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 DE COSTER
Largest movements
- Cash -€90,168
down €90,168 (-35.0%), from €257,600 to €167,432
mainly Other debts (-€59,847) and Contributions, distributions and other (-€50,000)
- Receivables within one year +€41,891
up €41,891 (+48.3%), from €86,753 to €128,643
of which Trade receivables: +€30,095
- Intangible fixed assets -€10,000
down €10,000 (-68.5%), from €14,605 to €4,605
- Tangible fixed assets +€9,173
up €9,173 (+7.8%), from €117,213 to €126,386
of which Plant, machinery and equipment: +€25,906
- Other debts -€59,847
down €59,847 (-40.4%), from €148,311 to €88,463
- Reserves +€27,914
up €27,914 (+22.3%), from €125,103 to €153,017
of which Distributable reserves: +€27,914
- Debts after one year -€12,316
down €12,316 (-10.7%), from €115,109 to €102,793
- Trade debts -€7,275
down €7,275 (-5.1%), from €141,748 to €134,472
- Gross operating margin -€58,914
down €58,914 (-17.4%), from €339,245 to €280,332
- Taxes -€9,846
down €9,846 (-49.9%), from €19,737 to €9,891
- Staff costs +€9,625
up €9,625 (+7.1%), from €136,201 to €145,826
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 | €632,884 | €578,522 | -€54,362 | -8.6% |
| Fixed assets | 21/28 | €131,818 | €130,992 | -€827 | -0.6% |
| Intangible fixed assets | 21 | €14,605 | €4,605 | -€10,000 | -68.5% |
| Tangible fixed assets | 22/27 | €117,213 | €126,386 | +€9,173 | +7.8% |
| Land and buildings | 22 | €88,640 | €77,560 | -€11,080 | -12.5% |
| Plant, machinery and equipment | 23 | €14,515 | €40,421 | +€25,906 | +178% |
| Furniture and vehicles | 24 | €14,057 | €8,405 | -€5,653 | -40.2% |
| Current assets | 29/58 | €501,066 | €447,531 | -€53,535 | -10.7% |
| Stocks and contracts in progress | 3 | €148,920 | €144,518 | -€4,402 | -3.0% |
| Stocks | 30/36 | €148,920 | €144,518 | -€4,402 | -3.0% |
| Amounts receivable within one year | 40/41 | €86,753 | €128,643 | +€41,891 | +48.3% |
| Trade receivables | 40 | €84,176 | €114,271 | +€30,095 | +35.8% |
| Other amounts receivable | 41 | €2,577 | €14,373 | +€11,796 | +458% |
| Cash at bank and in hand | 54/58 | €257,600 | €167,432 | -€90,168 | -35.0% |
| Deferred charges and accrued income | 490/1 | €7,794 | €6,938 | -€856 | -11.0% |
| Total equity and liabilities | 10/49 | €632,884 | €578,522 | -€54,362 | -8.6% |
| Equity | 10/15 | €187,103 | €215,017 | +€27,914 | +14.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €125,103 | €153,017 | +€27,914 | +22.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €118,903 | €146,817 | +€27,914 | +23.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €445,782 | €363,506 | -€82,276 | -18.5% |
| Amounts payable after more than one year | 17 | €115,109 | €102,793 | -€12,316 | -10.7% |
| Financial debts | 170/4 | €115,109 | €102,793 | -€12,316 | -10.7% |
| Amounts payable within one year | 42/48 | €326,507 | €256,948 | -€69,559 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €12,656 | €12,316 | -€340 | -2.7% |
| Trade debts | 44 | €141,748 | €134,472 | -€7,275 | -5.1% |
| Suppliers | 440/4 | €141,748 | €134,472 | -€7,275 | -5.1% |
| Taxes, remuneration and social security | 45 | €23,792 | €21,696 | -€2,096 | -8.8% |
| Taxes | 450/3 | €3,609 | €3,116 | -€493 | -13.7% |
| Remuneration and social security | 454/9 | €20,184 | €18,581 | -€1,603 | -7.9% |
| Other amounts payable | 47/48 | €148,311 | €88,463 | -€59,847 | -40.4% |
| Accrued charges and deferred income | 492/3 | €4,166 | €3,765 | -€401 | -9.6% |
| Remuneration, social security and pensions | 62 | €136,201 | €145,826 | +€9,625 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,905 | €30,827 | -€3,078 | -9.1% |
| Other operating charges | 640/8 | €142 | €202 | +€60 | +42.4% |
| Non-recurring operating charges | 66A | - | €1,448 | +€1,448 | |
| Gross operating margin | 9900 | €339,245 | €280,332 | -€58,914 | -17.4% |
| Operating profit (loss) | 9901 | €168,997 | €102,029 | -€66,968 | -39.6% |
| Financial charges | 65/66B | €14,921 | €14,224 | -€697 | -4.7% |
| Recurring financial charges | 65 | €14,921 | €14,224 | -€697 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €154,076 | €87,805 | -€66,271 | -43.0% |
| Income taxes | 67/77 | €19,737 | €9,891 | -€9,846 | -49.9% |
| Profit (loss) for the period | 9904 | €134,339 | €77,914 | -€56,425 | -42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €134,339 | €77,914 | -€56,425 | -42.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.