Apotheek De Knop: what changed
What changed
Apotheek De Knop
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
-€21,194
2024 · €24,512-€45,706
Equity
€433,789
2024 · €454,983-€21,194
Cash
€88,880
2024 · €279,625-€190,744
Balance sheet total
€531,800
2024 · €571,521-€39,720
Largest movements
Assets
- Cash -€190,744
down €190,744 (-68.2%), from €279,625 to €88,880
mainly Receivables after one year (-€143,302) and Stocks and contracts (-€26,271)
- Receivables after one year +€143,302
new in 2025: €143,302
- Intangible fixed assets -€40,000
down €40,000 (-66.8%), from €59,836 to €19,836
- Stocks and contracts +€26,271
up €26,271 (+23.1%), from €113,850 to €140,122
- Deferred charges and accrued income +€12,468
up €12,468 (+1,904%), from €655 to €13,122
Equity and liabilities
- Reserves -€21,194
down €21,194 (-4.9%), from €436,383 to €415,189
- Trade debts -€19,462
down €19,462 (-27.9%), from €69,740 to €50,278
Income statement
- Gross operating margin -€97,599
down €97,599 (-41.7%), from €233,874 to €136,275
- Financial charges -€27,283
down €27,283 (-87.4%), from €31,204 to €3,921
- Staff costs -€18,596
down €18,596 (-15.0%), from €124,153 to €105,557
- Taxes -€8,346
no longer reported in 2025 (was €8,346)
- Other operating charges -€3,413
down €3,413 (-58.7%), from €5,811 to €2,398
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
€24,512
Gross operating margin
-€97,599
Staff costs
+€18,596
Depreciation
-€2,624
Other operating charges
+€3,413
Financial income
-€3,122
Financial charges
+€27,283
Taxes
+€8,346
Result 2025
-€21,194
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
-€178,279
Investment
-€12,465
Financing
€0
Cash 2024
€279,625
From operations (derived)
-€178,279
Net result for the year
-€21,194
Depreciation
+€50,583
Receivables after one year
-€143,302
Stocks and contracts
-€26,271
Receivables within one year
-€7,102
Deferred charges and accrued income
-€12,468
Trade debts
-€19,462
Tax, wage and social debts
+€1,272
Other debts
+€197
Accrued charges and deferred income
-€534
Investment (derived)
-€12,465
Investment in fixed assets (net)
-€12,465
Cash 2025
€88,880
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €571,521 | €531,800 | -€39,720 | -6.9% |
| Fixed assets | 21/28 | €85,186 | €47,068 | -€38,118 | -44.7% |
| Intangible fixed assets | 21 | €59,836 | €19,836 | -€40,000 | -66.8% |
| Tangible fixed assets | 22/27 | €19,630 | €21,512 | +€1,882 | +9.6% |
| Plant, machinery and equipment | 23 | €19,630 | €21,512 | +€1,882 | +9.6% |
| Financial fixed assets | 28 | €5,721 | €5,721 | = | 0.0% |
| Current assets | 29/58 | €486,334 | €484,732 | -€1,602 | -0.3% |
| Amounts receivable after more than one year | 29 | - | €143,302 | +€143,302 | |
| Other amounts receivable | 291 | - | €143,302 | +€143,302 | |
| Stocks and contracts in progress | 3 | €113,850 | €140,122 | +€26,271 | +23.1% |
| Stocks | 30/36 | €113,850 | €140,122 | +€26,271 | +23.1% |
| Amounts receivable within one year | 40/41 | €92,205 | €99,306 | +€7,102 | +7.7% |
| Trade receivables | 40 | €57,098 | €68,068 | +€10,970 | +19.2% |
| Other amounts receivable | 41 | €35,107 | €31,238 | -€3,869 | -11.0% |
| Cash at bank and in hand | 54/58 | €279,625 | €88,880 | -€190,744 | -68.2% |
| Deferred charges and accrued income | 490/1 | €655 | €13,122 | +€12,468 | +1,904% |
| Total equity and liabilities | 10/49 | €571,521 | €531,800 | -€39,720 | -6.9% |
| Equity | 10/15 | €454,983 | €433,789 | -€21,194 | -4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €436,383 | €415,189 | -€21,194 | -4.9% |
| Distributable reserves | 133 | €436,383 | €415,189 | -€21,194 | -4.9% |
| Amounts payable | 17/49 | €116,538 | €98,012 | -€18,526 | -15.9% |
| Amounts payable within one year | 42/48 | €112,401 | €94,409 | -€17,992 | -16.0% |
| Trade debts | 44 | €69,740 | €50,278 | -€19,462 | -27.9% |
| Suppliers | 440/4 | €69,740 | €50,278 | -€19,462 | -27.9% |
| Taxes, remuneration and social security | 45 | €13,466 | €14,738 | +€1,272 | +9.4% |
| Taxes | 450/3 | €352 | €2,798 | +€2,446 | +695% |
| Remuneration and social security | 454/9 | €13,114 | €11,940 | -€1,174 | -9.0% |
| Other amounts payable | 47/48 | €29,196 | €29,394 | +€197 | +0.7% |
| Accrued charges and deferred income | 492/3 | €4,136 | €3,602 | -€534 | -12.9% |
| Non-recurring operating income | 76A | €2,500 | - | -€2,500 | |
| Remuneration, social security and pensions | 62 | €124,153 | €105,557 | -€18,596 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,959 | €50,583 | +€2,624 | +5.5% |
| Other operating charges | 640/8 | €5,811 | €2,398 | -€3,413 | -58.7% |
| Gross operating margin | 9900 | €233,874 | €136,275 | -€97,599 | -41.7% |
| Operating profit (loss) | 9901 | €55,951 | -€22,263 | -€78,213 | |
| Financial income | 75/76B | €8,111 | €4,989 | -€3,122 | -38.5% |
| Recurring financial income | 75 | €8,111 | €4,989 | -€3,122 | -38.5% |
| Financial charges | 65/66B | €31,204 | €3,921 | -€27,283 | -87.4% |
| Recurring financial charges | 65 | €31,204 | €3,921 | -€27,283 | -87.4% |
| Profit (loss) for the period before taxes | 9903 | €32,858 | -€21,194 | -€54,052 | |
| Income taxes | 67/77 | €8,346 | - | -€8,346 | |
| Profit (loss) for the period | 9904 | €24,512 | -€21,194 | -€45,706 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,512 | -€21,194 | -€45,706 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.