APOTHEEK CANDIDE JACOBS: what changed
What changed
APOTHEEK CANDIDE JACOBS
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€88,669
2024 · €77,508+€11,161
Equity
€81,383
2024 · €80,725+€658
Cash
€181,179
2024 · €118,320+€62,859
Balance sheet total
€515,835
2024 · €455,695+€60,140
Largest movements
Assets
- Cash +€62,859
up €62,859 (+53.1%), from €118,320 to €181,179
mainly Net result for the year (+€88,669) and Trade debts (+€42,486)
- Stocks and contracts -€15,455
down €15,455 (-7.2%), from €214,670 to €199,215
- Receivables within one year +€11,361
up €11,361 (+10.4%), from €109,227 to €120,588
of which Other amounts receivable: +€8,292
Equity and liabilities
- Trade debts +€42,486
up €42,486 (+30.5%), from €139,367 to €181,852
- Other debts +€16,422
up €16,422 (+7.7%), from €212,761 to €229,183
- Current portion of long-term debt -€9,456
down €9,456 (-100%), from €9,456 to €0
- Tax, wage and social debts +€9,410
up €9,410 (+80.2%), from €11,738 to €21,148
of which Remuneration and social security: +€8,695
Income statement
- Staff costs +€20,541
up €20,541 (+17.9%), from €114,539 to €135,080
- Depreciation -€19,782
down €19,782 (-86.2%), from €22,946 to €3,164
- Gross operating margin +€12,735
up €12,735 (+5.7%), from €225,313 to €238,048
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€77,508
Gross operating margin
+€12,735
Staff costs
-€20,541
Depreciation
+€19,782
Other operating charges
+€924
Financial income
-€9
Financial charges
-€784
Taxes
-€945
Result 2025
€88,669
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€164,258
Investment
-€3,932
Financing
-€97,467
Cash 2024
€118,320
From operations (derived)
+€164,258
Net result for the year
+€88,669
Depreciation
+€3,164
Stocks and contracts
+€15,455
Receivables within one year
-€11,361
Deferred charges and accrued income
-€607
Trade debts
+€42,486
Tax, wage and social debts
+€9,410
Other debts
+€16,422
Accrued charges and deferred income
+€620
Investment (derived)
-€3,932
Investment in fixed assets (net)
-€3,932
Financing
-€97,467
Current portion of long-term debt
-€9,456
Contributions, distributions and other
-€88,011
Cash 2025
€181,179
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €455,695 | €515,835 | +€60,140 | +13.2% |
| Fixed assets | 21/28 | €10,605 | €11,373 | +€768 | +7.2% |
| Intangible fixed assets | 21 | €265 | €174 | -€91 | -34.3% |
| Tangible fixed assets | 22/27 | €6,339 | €7,198 | +€859 | +13.6% |
| Plant, machinery and equipment | 23 | €2,907 | €4,445 | +€1,538 | +52.9% |
| Furniture and vehicles | 24 | €3,432 | €1,904 | -€1,528 | -44.5% |
| Other tangible fixed assets | 26 | €0 | €849 | +€849 | |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €445,090 | €504,462 | +€59,372 | +13.3% |
| Stocks and contracts in progress | 3 | €214,670 | €199,215 | -€15,455 | -7.2% |
| Stocks | 30/36 | €214,670 | €199,215 | -€15,455 | -7.2% |
| Amounts receivable within one year | 40/41 | €109,227 | €120,588 | +€11,361 | +10.4% |
| Trade receivables | 40 | €99,778 | €102,847 | +€3,069 | +3.1% |
| Other amounts receivable | 41 | €9,449 | €17,741 | +€8,292 | +87.7% |
| Cash at bank and in hand | 54/58 | €118,320 | €181,179 | +€62,859 | +53.1% |
| Deferred charges and accrued income | 490/1 | €2,873 | €3,480 | +€607 | +21.1% |
| Total equity and liabilities | 10/49 | €455,695 | €515,835 | +€60,140 | +13.2% |
| Equity | 10/15 | €80,725 | €81,383 | +€658 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,125 | €62,783 | +€658 | +1.1% |
| Tax-exempt reserves | 132 | €28,893 | €28,893 | = | 0.0% |
| Distributable reserves | 133 | €33,232 | €33,890 | +€658 | +2.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €374,970 | €434,452 | +€59,482 | +15.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €373,322 | €432,184 | +€58,862 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €9,456 | €0 | -€9,456 | -100% |
| Trade debts | 44 | €139,367 | €181,852 | +€42,486 | +30.5% |
| Suppliers | 440/4 | €139,367 | €181,852 | +€42,486 | +30.5% |
| Taxes, remuneration and social security | 45 | €11,738 | €21,148 | +€9,410 | +80.2% |
| Taxes | 450/3 | €420 | €1,134 | +€714 | +170% |
| Remuneration and social security | 454/9 | €11,319 | €20,014 | +€8,695 | +76.8% |
| Other amounts payable | 47/48 | €212,761 | €229,183 | +€16,422 | +7.7% |
| Accrued charges and deferred income | 492/3 | €1,648 | €2,268 | +€620 | +37.6% |
| Remuneration, social security and pensions | 62 | €114,539 | €135,080 | +€20,541 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,946 | €3,164 | -€19,782 | -86.2% |
| Other operating charges | 640/8 | €1,150 | €226 | -€924 | -80.4% |
| Gross operating margin | 9900 | €225,313 | €238,048 | +€12,735 | +5.7% |
| Operating profit (loss) | 9901 | €86,679 | €99,579 | +€12,900 | +14.9% |
| Financial income | 75/76B | €261 | €251 | -€9 | -3.6% |
| Recurring financial income | 75 | €261 | €251 | -€9 | -3.6% |
| Financial charges | 65/66B | €7,943 | €8,727 | +€784 | +9.9% |
| Recurring financial charges | 65 | €7,943 | €8,727 | +€784 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €78,997 | €91,103 | +€12,107 | +15.3% |
| Income taxes | 67/77 | €1,489 | €2,434 | +€945 | +63.5% |
| Profit (loss) for the period | 9904 | €77,508 | €88,669 | +€11,161 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €77,508 | €88,669 | +€11,161 | +14.4% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.