APOTEEK JACOBS: 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 JACOBS
Largest movements
- Receivables within one year +€53,089
up €53,089 (+81.5%), from €65,168 to €118,257
of which Trade receivables: +€58,947
- Cash -€29,268
down €29,268 (-26.6%), from €110,238 to €80,969
mainly Contributions, distributions and other (-€105,000) and Receivables within one year (-€53,089)
- Tangible fixed assets -€12,021
down €12,021 (-15.0%), from €80,383 to €68,362
of which Land and buildings: -€12,129
- Stocks and contracts +€8,704
up €8,704 (+7.5%), from €115,527 to €124,231
- Financial fixed assets +€5,827
up €5,827 (+376%), from €1,551 to €7,378
- Trade debts +€35,611
up €35,611 (+66.2%), from €53,754 to €89,365
- Tax, wage and social debts -€15,106
down €15,106 (-67.9%), from €22,248 to €7,141
of which Remuneration and social security: -€16,257
- Other debts +€5,000
up €5,000 (+5.0%), from €100,154 to €105,154
- Staff costs -€53,065
down €53,065 (-54.7%), from €97,034 to €43,969
- Gross operating margin -€31,138
down €31,138 (-12.9%), from €241,497 to €210,359
- Taxes +€5,193
up €5,193 (+14.6%), from €35,451 to €40,644
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 | €376,582 | €402,651 | +€26,069 | +6.9% |
| Fixed assets | 21/28 | €81,934 | €75,740 | -€6,194 | -7.6% |
| Tangible fixed assets | 22/27 | €80,383 | €68,362 | -€12,021 | -15.0% |
| Land and buildings | 22 | €65,190 | €53,060 | -€12,129 | -18.6% |
| Plant, machinery and equipment | 23 | €1,281 | €4,506 | +€3,225 | +252% |
| Furniture and vehicles | 24 | €13,913 | €10,796 | -€3,117 | -22.4% |
| Financial fixed assets | 28 | €1,551 | €7,378 | +€5,827 | +376% |
| Current assets | 29/58 | €294,648 | €326,911 | +€32,263 | +10.9% |
| Stocks and contracts in progress | 3 | €115,527 | €124,231 | +€8,704 | +7.5% |
| Stocks | 30/36 | €115,527 | €124,231 | +€8,704 | +7.5% |
| Amounts receivable within one year | 40/41 | €65,168 | €118,257 | +€53,089 | +81.5% |
| Trade receivables | 40 | €58,091 | €117,038 | +€58,947 | +101% |
| Other amounts receivable | 41 | €7,077 | €1,219 | -€5,858 | -82.8% |
| Cash at bank and in hand | 54/58 | €110,238 | €80,969 | -€29,268 | -26.6% |
| Deferred charges and accrued income | 490/1 | €3,715 | €3,454 | -€261 | -7.0% |
| Total equity and liabilities | 10/49 | €376,582 | €402,651 | +€26,069 | +6.9% |
| Equity | 10/15 | €200,426 | €200,991 | +€565 | +0.3% |
| Contributions | 10/11 | €62,163 | €62,163 | = | 0.0% |
| Capital | 10 | €62,163 | €62,163 | = | 0.0% |
| Issued capital | 100 | €62,163 | €62,163 | = | 0.0% |
| Reserves | 13 | €138,264 | €138,829 | +€565 | +0.4% |
| Non-distributable reserves | 130/1 | €6,216 | €6,216 | = | 0.0% |
| Legal reserve | 130 | €6,216 | €6,216 | = | 0.0% |
| Distributable reserves | 133 | €132,048 | €132,612 | +€565 | +0.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €176,156 | €201,660 | +€25,504 | +14.5% |
| Amounts payable within one year | 42/48 | €176,156 | €201,660 | +€25,504 | +14.5% |
| Trade debts | 44 | €53,754 | €89,365 | +€35,611 | +66.2% |
| Suppliers | 440/4 | €53,754 | €89,365 | +€35,611 | +66.2% |
| Taxes, remuneration and social security | 45 | €22,248 | €7,141 | -€15,106 | -67.9% |
| Taxes | 450/3 | €4,540 | €5,690 | +€1,151 | +25.3% |
| Remuneration and social security | 454/9 | €17,708 | €1,451 | -€16,257 | -91.8% |
| Other amounts payable | 47/48 | €100,154 | €105,154 | +€5,000 | +5.0% |
| Remuneration, social security and pensions | 62 | €97,034 | €43,969 | -€53,065 | -54.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,375 | €16,185 | -€190 | -1.2% |
| Other operating charges | 640/8 | €5,077 | €4,386 | -€691 | -13.6% |
| Gross operating margin | 9900 | €241,497 | €210,359 | -€31,138 | -12.9% |
| Operating profit (loss) | 9901 | €123,010 | €145,819 | +€22,808 | +18.5% |
| Financial income | 75/76B | €1,773 | €2,431 | +€657 | +37.1% |
| Recurring financial income | 75 | €1,773 | €2,431 | +€657 | +37.1% |
| Financial charges | 65/66B | €2,669 | €2,040 | -€628 | -23.6% |
| Recurring financial charges | 65 | €2,669 | €2,040 | -€628 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €122,115 | €146,209 | +€24,094 | +19.7% |
| Income taxes | 67/77 | €35,451 | €40,644 | +€5,193 | +14.6% |
| Profit (loss) for the period | 9904 | €86,664 | €105,565 | +€18,901 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €86,664 | €105,565 | +€18,901 | +21.8% |
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 25 October 2026 via checked.be.