APOTHEEK B. COOLS: 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.
APOTHEEK B. COOLS
Largest movements
- Current investments -€49,000
no longer reported in 2025 (was €49,000)
- Receivables within one year +€43,721
up €43,721 (+27.1%), from €161,579 to €205,300
of which Trade receivables: +€48,606
- Tangible fixed assets -€27,267
down €27,267 (-3.5%), from €774,464 to €747,196
of which Land and buildings: -€20,194
- Cash -€25,963
down €25,963 (-19.8%), from €130,907 to €104,944
mainly Contributions, distributions and other (-€62,667) and Other debts (-€49,769)
- Other debts -€49,769
down €49,769 (-43.7%), from €113,866 to €64,096
- Trade debts +€26,717
up €26,717 (+32.7%), from €81,703 to €108,420
- Debts after one year -€25,864
down €25,864 (-4.0%), from €645,308 to €619,444
- Staff costs +€22,818
up €22,818 (+8.6%), from €266,816 to €289,634
- Gross operating margin -€10,297
down €10,297 (-2.1%), from €482,046 to €471,749
- Taxes -€8,558
down €8,558 (-25.6%), from €33,417 to €24,858
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 | €1,392,594 | €1,342,517 | -€50,077 | -3.6% |
| Fixed assets | 21/28 | €779,464 | €752,196 | -€27,267 | -3.5% |
| Tangible fixed assets | 22/27 | €774,464 | €747,196 | -€27,267 | -3.5% |
| Land and buildings | 22 | €745,231 | €725,037 | -€20,194 | -2.7% |
| Plant, machinery and equipment | 23 | €27,602 | €22,159 | -€5,443 | -19.7% |
| Other tangible fixed assets | 26 | €1,631 | - | -€1,631 | |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €613,130 | €590,321 | -€22,809 | -3.7% |
| Stocks and contracts in progress | 3 | €220,505 | €219,354 | -€1,151 | -0.5% |
| Stocks | 30/36 | €220,505 | €219,354 | -€1,151 | -0.5% |
| Amounts receivable within one year | 40/41 | €161,579 | €205,300 | +€43,721 | +27.1% |
| Trade receivables | 40 | €155,400 | €204,006 | +€48,606 | +31.3% |
| Other amounts receivable | 41 | €6,179 | €1,294 | -€4,885 | -79.1% |
| Current investments | 50/53 | €49,000 | - | -€49,000 | |
| Cash at bank and in hand | 54/58 | €130,907 | €104,944 | -€25,963 | -19.8% |
| Deferred charges and accrued income | 490/1 | €51,139 | €60,724 | +€9,585 | +18.7% |
| Total equity and liabilities | 10/49 | €1,392,594 | €1,342,517 | -€50,077 | -3.6% |
| Equity | 10/15 | €479,170 | €479,170 | = | 0.0% |
| Contributions | 10/11 | €26,000 | €26,000 | = | 0.0% |
| Reserves | 13 | €453,170 | €453,170 | = | 0.0% |
| Distributable reserves | 133 | €453,170 | €453,170 | = | 0.0% |
| Provisions and deferred taxes | 16 | €15,000 | €15,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €15,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €898,424 | €848,347 | -€50,077 | -5.6% |
| Amounts payable after more than one year | 17 | €645,308 | €619,444 | -€25,864 | -4.0% |
| Financial debts | 170/4 | €645,308 | €619,444 | -€25,864 | -4.0% |
| Amounts payable within one year | 42/48 | €250,610 | €228,869 | -€21,741 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €27,132 | €25,864 | -€1,268 | -4.7% |
| Trade debts | 44 | €81,703 | €108,420 | +€26,717 | +32.7% |
| Suppliers | 440/4 | €81,703 | €108,420 | +€26,717 | +32.7% |
| Taxes, remuneration and social security | 45 | €27,909 | €30,488 | +€2,579 | +9.2% |
| Taxes | 450/3 | - | €112 | +€112 | |
| Remuneration and social security | 454/9 | €27,909 | €30,376 | +€2,467 | +8.8% |
| Other amounts payable | 47/48 | €113,866 | €64,096 | -€49,769 | -43.7% |
| Accrued charges and deferred income | 492/3 | €2,505 | €35 | -€2,471 | -98.6% |
| Remuneration, social security and pensions | 62 | €266,816 | €289,634 | +€22,818 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,428 | €27,267 | -€161 | -0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €831 | +€831 | |
| Other operating charges | 640/8 | €353 | €283 | -€70 | -19.9% |
| Non-recurring operating charges | 66A | €1,154 | - | -€1,154 | |
| Gross operating margin | 9900 | €482,046 | €471,749 | -€10,297 | -2.1% |
| Operating profit (loss) | 9901 | €186,294 | €153,733 | -€32,560 | -17.5% |
| Financial income | 75/76B | €3,045 | €2,700 | -€345 | -11.3% |
| Recurring financial income | 75 | €3,045 | €2,700 | -€345 | -11.3% |
| Financial charges | 65/66B | €66,013 | €68,908 | +€2,896 | +4.4% |
| Recurring financial charges | 65 | €66,013 | €68,908 | +€2,896 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €123,326 | €87,525 | -€35,801 | -29.0% |
| Income taxes | 67/77 | €33,417 | €24,858 | -€8,558 | -25.6% |
| Profit (loss) for the period | 9904 | €89,909 | €62,667 | -€27,243 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €89,909 | €62,667 | -€27,243 | -30.3% |
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 15 October 2026 via checked.be.