APOTHEEK DE KOCK: 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 DE KOCK
Largest movements
- Cash +€26,681
up €26,681 (+27.7%), from €96,375 to €123,056
mainly Other debts (+€127,653) and Net result for the year (+€59,288)
- Stocks and contracts +€16,400
up €16,400 (+15.2%), from €108,200 to €124,600
- Deferred charges and accrued income -€8,175
down €8,175 (-84.0%), from €9,728 to €1,553
- Receivables within one year +€6,873
up €6,873 (+20.8%), from €33,047 to €39,919
of which Trade receivables: +€6,649
- Tangible fixed assets +€3,299
up €3,299 (+20.3%), from €16,244 to €19,542
of which Other tangible fixed assets: +€5,198
- Other debts +€127,653
up €127,653 (+252%), from €50,629 to €178,282
- Reserves -€89,288
down €89,288 (-59.2%), from €150,696 to €61,409
- Tax, wage and social debts +€4,088
up €4,088 (+177%), from €2,312 to €6,400
- Gross operating margin +€52,069
up €52,069 (+175%), from €29,780 to €81,850
- Depreciation -€17,411
down €17,411 (-83.2%), from €20,935 to €3,523
- Taxes +€14,589
up €14,589 (+1,997%), from €730 to €15,319
- Financial charges -€2,894
down €2,894 (-50.8%), from €5,696 to €2,802
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 | €264,545 | €309,622 | +€45,077 | +17.0% |
| Fixed assets | 21/28 | €17,195 | €20,494 | +€3,299 | +19.2% |
| Tangible fixed assets | 22/27 | €16,244 | €19,542 | +€3,299 | +20.3% |
| Plant, machinery and equipment | 23 | €16,244 | €14,345 | -€1,899 | -11.7% |
| Other tangible fixed assets | 26 | - | €5,198 | +€5,198 | |
| Financial fixed assets | 28 | €951 | €951 | = | 0.0% |
| Current assets | 29/58 | €247,350 | €289,128 | +€41,778 | +16.9% |
| Stocks and contracts in progress | 3 | €108,200 | €124,600 | +€16,400 | +15.2% |
| Stocks | 30/36 | €108,200 | €124,600 | +€16,400 | +15.2% |
| Amounts receivable within one year | 40/41 | €33,047 | €39,919 | +€6,873 | +20.8% |
| Trade receivables | 40 | €32,642 | €39,291 | +€6,649 | +20.4% |
| Other amounts receivable | 41 | €405 | €628 | +€224 | +55.3% |
| Cash at bank and in hand | 54/58 | €96,375 | €123,056 | +€26,681 | +27.7% |
| Deferred charges and accrued income | 490/1 | €9,728 | €1,553 | -€8,175 | -84.0% |
| Total equity and liabilities | 10/49 | €264,545 | €309,622 | +€45,077 | +17.0% |
| Equity | 10/15 | €169,246 | €79,959 | -€89,288 | -52.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €150,696 | €61,409 | -€89,288 | -59.2% |
| Distributable reserves | 133 | €150,696 | €61,409 | -€89,288 | -59.2% |
| Amounts payable | 17/49 | €95,298 | €229,663 | +€134,365 | +141% |
| Amounts payable within one year | 42/48 | €89,476 | €223,948 | +€134,472 | +150% |
| Trade debts | 44 | €36,535 | €39,266 | +€2,731 | +7.5% |
| Suppliers | 440/4 | €36,535 | €39,266 | +€2,731 | +7.5% |
| Taxes, remuneration and social security | 45 | €2,312 | €6,400 | +€4,088 | +177% |
| Taxes | 450/3 | €2,312 | €6,400 | +€4,088 | +177% |
| Other amounts payable | 47/48 | €50,629 | €178,282 | +€127,653 | +252% |
| Accrued charges and deferred income | 492/3 | €5,822 | €5,715 | -€108 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,935 | €3,523 | -€17,411 | -83.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €98 | €24 | -€74 | -75.1% |
| Other operating charges | 640/8 | €182 | €985 | +€803 | +442% |
| Gross operating margin | 9900 | €29,780 | €81,850 | +€52,069 | +175% |
| Operating profit (loss) | 9901 | €8,566 | €77,317 | +€68,751 | +803% |
| Financial income | 75/76B | €86 | €92 | +€6 | +7.0% |
| Recurring financial income | 75 | €86 | €92 | +€6 | +7.0% |
| Financial charges | 65/66B | €5,696 | €2,802 | -€2,894 | -50.8% |
| Recurring financial charges | 65 | €5,696 | €2,802 | -€2,894 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €2,956 | €74,607 | +€71,651 | +2,424% |
| Income taxes | 67/77 | €730 | €15,319 | +€14,589 | +1,997% |
| Profit (loss) for the period | 9904 | €2,226 | €59,288 | +€57,062 | +2,564% |
| Profit (loss) for the period to be appropriated | 9905 | €2,226 | €59,288 | +€57,062 | +2,564% |
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 23 October 2026 via checked.be.