APOTHEEK BAES - 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 BAES - COOLS
Largest movements
- Tangible fixed assets -€88,755
down €88,755 (-16.2%), from €546,703 to €457,948
of which Land and buildings: -€77,322
- Cash +€56,719
up €56,719 (+64.0%), from €88,637 to €145,356
mainly Net result for the year (+€100,230) and Depreciation (+€97,616)
- Receivables within one year +€20,682
up €20,682 (+17.7%), from €116,986 to €137,668
of which Trade receivables: +€12,844
- Current investments +€20,000
up €20,000 (+40.0%), from €50,000 to €70,000
- Debts after one year -€117,725
down €117,725 (-62.6%), from €188,007 to €70,282
- Reserves +€100,230
up €100,230 (+17.7%), from €567,706 to €667,937
- Tax, wage and social debts +€38,600
up €38,600 (+84.7%), from €45,597 to €84,197
of which Taxes: +€21,467
- Trade debts -€10,625
down €10,625 (-13.9%), from €76,308 to €65,683
- Gross operating margin +€50,935
up €50,935 (+11.4%), from €446,276 to €497,211
- Taxes +€13,621
up €13,621 (+47.1%), from €28,926 to €42,547
- Depreciation +€6,313
up €6,313 (+6.9%), from €91,303 to €97,616
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 | €1,005,712 | €1,017,467 | +€11,754 | +1.2% |
| Fixed assets | 21/28 | €560,914 | €472,159 | -€88,755 | -15.8% |
| Tangible fixed assets | 22/27 | €546,703 | €457,948 | -€88,755 | -16.2% |
| Land and buildings | 22 | €457,683 | €380,361 | -€77,322 | -16.9% |
| Plant, machinery and equipment | 23 | €42,111 | €39,815 | -€2,295 | -5.5% |
| Furniture and vehicles | 24 | €46,909 | €37,772 | -€9,137 | -19.5% |
| Financial fixed assets | 28 | €14,211 | €14,211 | = | 0.0% |
| Current assets | 29/58 | €444,798 | €545,307 | +€100,509 | +22.6% |
| Stocks and contracts in progress | 3 | €164,131 | €164,828 | +€697 | +0.4% |
| Stocks | 30/36 | €164,131 | €164,828 | +€697 | +0.4% |
| Amounts receivable within one year | 40/41 | €116,986 | €137,668 | +€20,682 | +17.7% |
| Trade receivables | 40 | €113,702 | €126,546 | +€12,844 | +11.3% |
| Other amounts receivable | 41 | €3,284 | €11,122 | +€7,838 | +239% |
| Current investments | 50/53 | €50,000 | €70,000 | +€20,000 | +40.0% |
| Cash at bank and in hand | 54/58 | €88,637 | €145,356 | +€56,719 | +64.0% |
| Deferred charges and accrued income | 490/1 | €25,044 | €27,455 | +€2,411 | +9.6% |
| Total equity and liabilities | 10/49 | €1,005,712 | €1,017,467 | +€11,754 | +1.2% |
| Equity | 10/15 | €573,906 | €674,137 | +€100,230 | +17.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €567,706 | €667,937 | +€100,230 | +17.7% |
| Distributable reserves | 133 | €567,706 | €667,937 | +€100,230 | +17.7% |
| Amounts payable | 17/49 | €431,806 | €343,330 | -€88,476 | -20.5% |
| Amounts payable after more than one year | 17 | €188,007 | €70,282 | -€117,725 | -62.6% |
| Financial debts | 170/4 | €188,007 | €70,282 | -€117,725 | -62.6% |
| Amounts payable within one year | 42/48 | €241,665 | €271,534 | +€29,869 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €114,330 | €117,725 | +€3,395 | +3.0% |
| Trade debts | 44 | €76,308 | €65,683 | -€10,625 | -13.9% |
| Suppliers | 440/4 | €76,308 | €65,683 | -€10,625 | -13.9% |
| Taxes, remuneration and social security | 45 | €45,597 | €84,197 | +€38,600 | +84.7% |
| Taxes | 450/3 | €24,229 | €45,696 | +€21,467 | +88.6% |
| Remuneration and social security | 454/9 | €21,367 | €38,501 | +€17,133 | +80.2% |
| Other amounts payable | 47/48 | €5,430 | €3,929 | -€1,502 | -27.7% |
| Accrued charges and deferred income | 492/3 | €2,134 | €1,514 | -€620 | -29.1% |
| Remuneration, social security and pensions | 62 | €211,249 | €213,204 | +€1,956 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,303 | €97,616 | +€6,313 | +6.9% |
| Other operating charges | 640/8 | €8,258 | €7,996 | -€262 | -3.2% |
| Gross operating margin | 9900 | €446,276 | €497,211 | +€50,935 | +11.4% |
| Operating profit (loss) | 9901 | €135,465 | €178,395 | +€42,929 | +31.7% |
| Financial income | 75/76B | €1,206 | €1,409 | +€203 | +16.8% |
| Recurring financial income | 75 | €1,206 | €1,409 | +€203 | +16.8% |
| Financial charges | 65/66B | €39,024 | €37,026 | -€1,998 | -5.1% |
| Recurring financial charges | 65 | €39,024 | €37,026 | -€1,998 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €97,647 | €142,777 | +€45,130 | +46.2% |
| Income taxes | 67/77 | €28,926 | €42,547 | +€13,621 | +47.1% |
| Profit (loss) for the period | 9904 | €68,721 | €100,230 | +€31,509 | +45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €68,721 | €100,230 | +€31,509 | +45.9% |
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 29 October 2026 via checked.be.