Apotheek Coppens Annick: 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 Coppens Annick
Largest movements
- Receivables within one year +€55,900
up €55,900 (+36.8%), from €152,066 to €207,966
of which Trade receivables: +€59,968
- Cash +€42,471
up €42,471 (+15.6%), from €271,740 to €314,210
mainly Net result for the year (+€120,456) and Other debts (+€59,595)
- Tangible fixed assets -€19,829
down €19,829 (-7.5%), from €263,261 to €243,432
of which Land and buildings: -€16,844
- Other debts +€59,595
up €59,595 (+25.2%), from €236,074 to €295,669
- Debts after one year -€35,610
down €35,610 (-19.7%), from €180,580 to €144,969
- Trade debts +€30,666
up €30,666 (+35.2%), from €87,118 to €117,784
- Tax, wage and social debts +€19,366
up €19,366 (+88.6%), from €21,868 to €41,234
of which Remuneration and social security: +€16,796
- Taxes +€6,563
up €6,563 (+18.2%), from €36,123 to €42,686
- Staff costs +€4,993
up €4,993 (+3.4%), from €148,829 to €153,822
- Gross operating margin -€3,772
down €3,772 (-1.1%), from €349,314 to €345,542
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 | €801,822 | €877,280 | +€75,458 | +9.4% |
| Fixed assets | 21/28 | €263,261 | €243,432 | -€19,829 | -7.5% |
| Tangible fixed assets | 22/27 | €263,261 | €243,432 | -€19,829 | -7.5% |
| Land and buildings | 22 | €254,053 | €237,209 | -€16,844 | -6.6% |
| Plant, machinery and equipment | 23 | €1,171 | €988 | -€183 | -15.6% |
| Furniture and vehicles | 24 | €8,036 | €5,235 | -€2,801 | -34.9% |
| Current assets | 29/58 | €538,561 | €633,848 | +€95,287 | +17.7% |
| Stocks and contracts in progress | 3 | €99,822 | €96,574 | -€3,248 | -3.3% |
| Stocks | 30/36 | €99,822 | €96,574 | -€3,248 | -3.3% |
| Amounts receivable within one year | 40/41 | €152,066 | €207,966 | +€55,900 | +36.8% |
| Trade receivables | 40 | €143,669 | €203,637 | +€59,968 | +41.7% |
| Other amounts receivable | 41 | €8,397 | €4,329 | -€4,068 | -48.4% |
| Cash at bank and in hand | 54/58 | €271,740 | €314,210 | +€42,471 | +15.6% |
| Deferred charges and accrued income | 490/1 | €14,933 | €15,097 | +€164 | +1.1% |
| Total equity and liabilities | 10/49 | €801,822 | €877,280 | +€75,458 | +9.4% |
| Equity | 10/15 | €219,961 | €220,416 | +€456 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €201,361 | €201,816 | +€456 | +0.2% |
| Tax-exempt reserves | 132 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €193,861 | €194,316 | +€456 | +0.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €581,861 | €656,864 | +€75,003 | +12.9% |
| Amounts payable after more than one year | 17 | €180,580 | €144,969 | -€35,610 | -19.7% |
| Financial debts | 170/4 | €180,580 | €144,969 | -€35,610 | -19.7% |
| Amounts payable within one year | 42/48 | €394,423 | €504,438 | +€110,016 | +27.9% |
| Current portion of amounts payable after more than one year | 42 | €37,185 | €36,282 | -€903 | -2.4% |
| Financial debts | 43 | €12,178 | €13,470 | +€1,291 | +10.6% |
| Credit institutions | 430/8 | €12,178 | €13,470 | +€1,291 | +10.6% |
| Trade debts | 44 | €87,118 | €117,784 | +€30,666 | +35.2% |
| Suppliers | 440/4 | €87,118 | €117,784 | +€30,666 | +35.2% |
| Taxes, remuneration and social security | 45 | €21,868 | €41,234 | +€19,366 | +88.6% |
| Taxes | 450/3 | €87 | €2,656 | +€2,570 | +2,964% |
| Remuneration and social security | 454/9 | €21,781 | €38,577 | +€16,796 | +77.1% |
| Other amounts payable | 47/48 | €236,074 | €295,669 | +€59,595 | +25.2% |
| Accrued charges and deferred income | 492/3 | €6,859 | €7,456 | +€597 | +8.7% |
| Remuneration, social security and pensions | 62 | €148,829 | €153,822 | +€4,993 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,395 | €19,829 | +€2,434 | +14.0% |
| Other operating charges | 640/8 | €1,919 | €1,986 | +€67 | +3.5% |
| Gross operating margin | 9900 | €349,314 | €345,542 | -€3,772 | -1.1% |
| Operating profit (loss) | 9901 | €181,171 | €169,905 | -€11,266 | -6.2% |
| Financial income | 75/76B | €2,431 | €1,819 | -€612 | -25.2% |
| Recurring financial income | 75 | €2,431 | €1,819 | -€612 | -25.2% |
| Financial charges | 65/66B | €7,538 | €8,582 | +€1,043 | +13.8% |
| Recurring financial charges | 65 | €7,538 | €8,582 | +€1,043 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €176,063 | €163,142 | -€12,921 | -7.3% |
| Income taxes | 67/77 | €36,123 | €42,686 | +€6,563 | +18.2% |
| Profit (loss) for the period | 9904 | €139,940 | €120,456 | -€19,485 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €139,940 | €120,456 | -€19,485 | -13.9% |
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 16 October 2026 via checked.be.