APOTHEEK COOREVITS: 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 COOREVITS
Largest movements
- Receivables within one year -€70,554
down €70,554 (-29.7%), from €237,754 to €167,200
of which Other amounts receivable: -€125,149
- Stocks and contracts +€44,840
up €44,840 (+13.7%), from €327,932 to €372,772
- Deferred charges and accrued income -€26,695
down €26,695 (-34.0%), from €78,400 to €51,705
- Tangible fixed assets -€24,284
down €24,284 (-11.1%), from €218,019 to €193,735
of which Plant, machinery and equipment: -€23,684
- Other debts +€124,135
up €124,135 (+38.4%), from €323,228 to €447,364
- Trade debts -€99,199
down €99,199 (-46.1%), from €214,965 to €115,766
- Reserves -€96,731
down €96,731 (-19.8%), from €487,615 to €390,884
of which Distributable reserves: -€96,731
- Tax, wage and social debts -€16,931
down €16,931 (-60.2%), from €28,135 to €11,204
of which Remuneration and social security: -€22,771
- Accrued charges and deferred income +€13,016
up €13,016, from €0 to €13,016
- Gross operating margin -€115,887
down €115,887 (-34.4%), from €336,819 to €220,932
- Staff costs -€70,701
down €70,701 (-43.0%), from €164,584 to €93,882
- Financial charges -€25,051
down €25,051 (-51.7%), from €48,496 to €23,445
- Taxes -€5,689
down €5,689 (-22.0%), from €25,800 to €20,112
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 | €1,128,943 | €1,053,233 | -€75,709 | -6.7% |
| Fixed assets | 21/28 | €218,019 | €193,735 | -€24,284 | -11.1% |
| Tangible fixed assets | 22/27 | €218,019 | €193,735 | -€24,284 | -11.1% |
| Land and buildings | 22 | €7,143 | €4,798 | -€2,345 | -32.8% |
| Plant, machinery and equipment | 23 | €207,998 | €184,314 | -€23,684 | -11.4% |
| Furniture and vehicles | 24 | €2,878 | €4,624 | +€1,746 | +60.7% |
| Current assets | 29/58 | €910,924 | €859,499 | -€51,425 | -5.6% |
| Stocks and contracts in progress | 3 | €327,932 | €372,772 | +€44,840 | +13.7% |
| Stocks | 30/36 | €327,932 | €372,772 | +€44,840 | +13.7% |
| Amounts receivable within one year | 40/41 | €237,754 | €167,200 | -€70,554 | -29.7% |
| Trade receivables | 40 | €101,846 | €156,441 | +€54,595 | +53.6% |
| Other amounts receivable | 41 | €135,908 | €10,759 | -€125,149 | -92.1% |
| Current investments | 50/53 | €50,904 | €50,904 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €215,933 | €216,917 | +€984 | +0.5% |
| Deferred charges and accrued income | 490/1 | €78,400 | €51,705 | -€26,695 | -34.0% |
| Total equity and liabilities | 10/49 | €1,128,943 | €1,053,233 | -€75,709 | -6.7% |
| Equity | 10/15 | €562,615 | €465,884 | -€96,731 | -17.2% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €487,615 | €390,884 | -€96,731 | -19.8% |
| Tax-exempt reserves | 132 | €35,250 | €35,250 | = | 0.0% |
| Distributable reserves | 133 | €452,365 | €355,634 | -€96,731 | -21.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €566,328 | €587,349 | +€21,021 | +3.7% |
| Amounts payable within one year | 42/48 | €566,328 | €574,334 | +€8,006 | +1.4% |
| Trade debts | 44 | €214,965 | €115,766 | -€99,199 | -46.1% |
| Suppliers | 440/4 | €214,965 | €115,766 | -€99,199 | -46.1% |
| Taxes, remuneration and social security | 45 | €28,135 | €11,204 | -€16,931 | -60.2% |
| Taxes | 450/3 | €5,031 | €10,871 | +€5,840 | +116% |
| Remuneration and social security | 454/9 | €23,104 | €333 | -€22,771 | -98.6% |
| Other amounts payable | 47/48 | €323,228 | €447,364 | +€124,135 | +38.4% |
| Accrued charges and deferred income | 492/3 | €0 | €13,016 | +€13,016 | |
| Remuneration, social security and pensions | 62 | €164,584 | €93,882 | -€70,701 | -43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,049 | €30,021 | -€1,029 | -3.3% |
| Other operating charges | 640/8 | €1,977 | €1,985 | +€8 | +0.4% |
| Non-recurring operating charges | 66A | - | €3,177 | +€3,177 | |
| Gross operating margin | 9900 | €336,819 | €220,932 | -€115,887 | -34.4% |
| Operating profit (loss) | 9901 | €139,208 | €91,867 | -€47,342 | -34.0% |
| Financial income | 75/76B | €2,122 | €4,960 | +€2,838 | +134% |
| Recurring financial income | 75 | €2,122 | €4,960 | +€2,838 | +134% |
| Financial charges | 65/66B | €48,496 | €23,445 | -€25,051 | -51.7% |
| Recurring financial charges | 65 | €48,496 | €23,445 | -€25,051 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | €92,834 | €73,381 | -€19,453 | -21.0% |
| Income taxes | 67/77 | €25,800 | €20,112 | -€5,689 | -22.0% |
| Profit (loss) for the period | 9904 | €67,033 | €53,269 | -€13,764 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €67,033 | €53,269 | -€13,764 | -20.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.