Apotheek 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 Cools
Largest movements
- Intangible fixed assets -€62,000
down €62,000 (-17.4%), from €356,500 to €294,500
- Receivables within one year +€25,702
up €25,702 (+31.2%), from €82,410 to €108,113
of which Trade receivables: +€20,660
- Cash -€23,378
down €23,378 (-28.9%), from €80,763 to €57,385
mainly Debts after one year (-€47,007) and Other debts (-€31,835)
- Tangible fixed assets -€7,910
down €7,910 (-34.5%), from €22,928 to €15,018
of which Furniture and vehicles: -€4,754
- Debts after one year -€47,007
down €47,007 (-21.5%), from €218,688 to €171,681
- Other debts -€31,835
down €31,835 (-12.1%), from €263,031 to €231,195
- Profit (loss) carried forward +€18,406
up €18,406 (+39.8%), from -€46,228 to -€27,821
- Tax, wage and social debts -€12,503
down €12,503 (-28.0%), from €44,648 to €32,145
of which Remuneration and social security: -€20,933
- Gross operating margin +€10,417
up €10,417 (+3.7%), from €284,483 to €294,900
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 | €597,548 | €530,272 | -€67,276 | -11.3% |
| Fixed assets | 21/28 | €379,428 | €309,517 | -€69,910 | -18.4% |
| Intangible fixed assets | 21 | €356,500 | €294,500 | -€62,000 | -17.4% |
| Tangible fixed assets | 22/27 | €22,928 | €15,018 | -€7,910 | -34.5% |
| Plant, machinery and equipment | 23 | €8,103 | €4,947 | -€3,156 | -38.9% |
| Furniture and vehicles | 24 | €14,825 | €10,070 | -€4,754 | -32.1% |
| Current assets | 29/58 | €218,121 | €220,755 | +€2,634 | +1.2% |
| Stocks and contracts in progress | 3 | €31,324 | €31,911 | +€588 | +1.9% |
| Stocks | 30/36 | €31,324 | €31,911 | +€588 | +1.9% |
| Amounts receivable within one year | 40/41 | €82,410 | €108,113 | +€25,702 | +31.2% |
| Trade receivables | 40 | €82,376 | €103,036 | +€20,660 | +25.1% |
| Other amounts receivable | 41 | €35 | €5,077 | +€5,042 | +14,565% |
| Cash at bank and in hand | 54/58 | €80,763 | €57,385 | -€23,378 | -28.9% |
| Deferred charges and accrued income | 490/1 | €23,624 | €23,346 | -€278 | -1.2% |
| Total equity and liabilities | 10/49 | €597,548 | €530,272 | -€67,276 | -11.3% |
| Equity | 10/15 | -€26,228 | -€7,821 | +€18,406 | +70.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,228 | -€27,821 | +€18,406 | +39.8% |
| Amounts payable | 17/49 | €623,776 | €538,094 | -€85,683 | -13.7% |
| Amounts payable after more than one year | 17 | €218,688 | €171,681 | -€47,007 | -21.5% |
| Financial debts | 170/4 | €218,688 | €171,681 | -€47,007 | -21.5% |
| Amounts payable within one year | 42/48 | €403,939 | €365,675 | -€38,264 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €46,135 | €47,007 | +€872 | +1.9% |
| Trade debts | 44 | €50,126 | €55,328 | +€5,202 | +10.4% |
| Suppliers | 440/4 | €50,126 | €55,328 | +€5,202 | +10.4% |
| Taxes, remuneration and social security | 45 | €44,648 | €32,145 | -€12,503 | -28.0% |
| Taxes | 450/3 | €2,930 | €11,360 | +€8,430 | +288% |
| Remuneration and social security | 454/9 | €41,718 | €20,785 | -€20,933 | -50.2% |
| Other amounts payable | 47/48 | €263,031 | €231,195 | -€31,835 | -12.1% |
| Accrued charges and deferred income | 492/3 | €1,149 | €738 | -€411 | -35.8% |
| Remuneration, social security and pensions | 62 | €192,794 | €194,013 | +€1,219 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,058 | €69,910 | -€148 | -0.2% |
| Other operating charges | 640/8 | €3,125 | €3,220 | +€95 | +3.1% |
| Gross operating margin | 9900 | €284,483 | €294,900 | +€10,417 | +3.7% |
| Operating profit (loss) | 9901 | €18,505 | €27,756 | +€9,251 | +50.0% |
| Financial income | 75/76B | €176 | €132 | -€44 | -24.9% |
| Recurring financial income | 75 | €176 | €132 | -€44 | -24.9% |
| Financial charges | 65/66B | €10,751 | €9,306 | -€1,445 | -13.4% |
| Recurring financial charges | 65 | €10,751 | €9,306 | -€1,445 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €7,930 | €18,583 | +€10,652 | +134% |
| Income taxes | 67/77 | €140 | €176 | +€37 | +26.2% |
| Profit (loss) for the period | 9904 | €7,791 | €18,406 | +€10,616 | +136% |
| Profit (loss) for the period to be appropriated | 9905 | €7,791 | €18,406 | +€10,616 | +136% |
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 17 October 2026 via checked.be.