APOTHEEK DAVID-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 DAVID-COOLS
Largest movements
- Cash +€54,517
up €54,517 (+6.1%), from €887,363 to €941,881
mainly Net result for the year (+€274,036) and Tax, wage and social debts (+€83,906)
- Stocks and contracts +€30,414
up €30,414 (+18.8%), from €161,826 to €192,239
- Tangible fixed assets -€26,345
down €26,345 (-3.2%), from €829,540 to €803,194
of which Land and buildings: -€15,450
- Tax, wage and social debts +€83,906
up €83,906 (+156%), from €53,744 to €137,649
of which Taxes: +€77,119
- Reserves +€74,754
up €74,754 (+5.8%), from €1.3m to €1.4m
- Debts after one year -€69,727
down €69,727 (-16.4%), from €426,204 to €356,476
- Other debts +€32,778
up €32,778 (+73.1%), from €44,836 to €77,614
- Current portion of long-term debt -€29,486
down €29,486 (-27.0%), from €109,213 to €79,727
- Gross operating margin +€80,686
up €80,686 (+17.9%), from €450,399 to €531,084
- Taxes +€16,870
up €16,870 (+16.0%), from €105,557 to €122,427
- Financial charges +€15,121
up €15,121 (+874%), from €1,729 to €16,851
- Staff costs +€8,434
up €8,434 (+10.8%), from €78,377 to €86,811
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 | €2,000,190 | €2,077,497 | +€77,307 | +3.9% |
| Fixed assets | 21/28 | €834,540 | €808,194 | -€26,345 | -3.2% |
| Tangible fixed assets | 22/27 | €829,540 | €803,194 | -€26,345 | -3.2% |
| Land and buildings | 22 | €789,269 | €773,819 | -€15,450 | -2.0% |
| Plant, machinery and equipment | 23 | €40,180 | €27,567 | -€12,613 | -31.4% |
| Furniture and vehicles | 24 | €91 | €1,808 | +€1,717 | +1,886% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €1,165,650 | €1,269,302 | +€103,653 | +8.9% |
| Stocks and contracts in progress | 3 | €161,826 | €192,239 | +€30,414 | +18.8% |
| Stocks | 30/36 | €161,826 | €192,239 | +€30,414 | +18.8% |
| Amounts receivable within one year | 40/41 | €115,010 | €134,217 | +€19,207 | +16.7% |
| Trade receivables | 40 | €115,010 | €128,223 | +€13,213 | +11.5% |
| Other amounts receivable | 41 | - | €5,994 | +€5,994 | |
| Cash at bank and in hand | 54/58 | €887,363 | €941,881 | +€54,517 | +6.1% |
| Deferred charges and accrued income | 490/1 | €1,451 | €965 | -€486 | -33.5% |
| Total equity and liabilities | 10/49 | €2,000,190 | €2,077,497 | +€77,307 | +3.9% |
| Equity | 10/15 | €1,313,844 | €1,388,598 | +€74,754 | +5.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €1,293,384 | €1,368,138 | +€74,754 | +5.8% |
| Distributable reserves | 133 | €1,293,384 | €1,368,138 | +€74,754 | +5.8% |
| Amounts payable | 17/49 | €686,346 | €688,899 | +€2,553 | +0.4% |
| Amounts payable after more than one year | 17 | €426,204 | €356,476 | -€69,727 | -16.4% |
| Financial debts | 170/4 | €426,204 | €356,476 | -€69,727 | -16.4% |
| Amounts payable within one year | 42/48 | €260,142 | €332,422 | +€72,280 | +27.8% |
| Current portion of amounts payable after more than one year | 42 | €109,213 | €79,727 | -€29,486 | -27.0% |
| Trade debts | 44 | €52,349 | €37,432 | -€14,917 | -28.5% |
| Suppliers | 440/4 | €52,349 | €37,432 | -€14,917 | -28.5% |
| Taxes, remuneration and social security | 45 | €53,744 | €137,649 | +€83,906 | +156% |
| Taxes | 450/3 | €45,308 | €122,427 | +€77,119 | +170% |
| Remuneration and social security | 454/9 | €8,435 | €15,223 | +€6,787 | +80.5% |
| Other amounts payable | 47/48 | €44,836 | €77,614 | +€32,778 | +73.1% |
| Remuneration, social security and pensions | 62 | €78,377 | €86,811 | +€8,434 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,195 | €28,916 | +€721 | +2.6% |
| Other operating charges | 640/8 | €1,975 | €2,043 | +€68 | +3.5% |
| Gross operating margin | 9900 | €450,399 | €531,084 | +€80,686 | +17.9% |
| Operating profit (loss) | 9901 | €341,851 | €413,314 | +€71,463 | +20.9% |
| Financial income | 75/76B | €1,617 | - | -€1,617 | |
| Recurring financial income | 75 | €1,617 | - | -€1,617 | |
| Financial charges | 65/66B | €1,729 | €16,851 | +€15,121 | +874% |
| Recurring financial charges | 65 | €1,729 | €16,851 | +€15,121 | +874% |
| Profit (loss) for the period before taxes | 9903 | €341,739 | €396,464 | +€54,724 | +16.0% |
| Income taxes | 67/77 | €105,557 | €122,427 | +€16,870 | +16.0% |
| Profit (loss) for the period | 9904 | €236,182 | €274,036 | +€37,854 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €236,182 | €274,036 | +€37,854 | +16.0% |
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 20 October 2026 via checked.be.