APOTHEEK DE KOUTER: 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 KOUTER
Largest movements
- Cash +€52,810
up €52,810 (+62.1%), from €84,992 to €137,801
mainly Net result for the year (+€113,069) and Trade debts (+€41,191)
- Receivables within one year +€27,486
up €27,486 (+7.2%), from €382,787 to €410,273
of which Trade receivables: +€24,914
- Stocks and contracts +€21,261
up €21,261 (+12.9%), from €164,775 to €186,036
- Tangible fixed assets -€18,882
down €18,882 (-9.7%), from €194,278 to €175,396
of which Land and buildings: -€15,994
- Profit (loss) carried forward +€43,069
up €43,069 (+13.4%), from €321,371 to €364,440
- Trade debts +€41,191
up €41,191 (+69.0%), from €59,685 to €100,876
- Debts after one year -€27,710
down €27,710 (-17.5%), from €158,151 to €130,441
- Other debts +€19,671
up €19,671 (+39.0%), from €50,444 to €70,115
- Gross operating margin +€25,775
up €25,775 (+13.6%), from €190,082 to €215,857
- Depreciation +€2,991
up €2,991 (+17.2%), from €17,429 to €20,420
- Staff costs +€2,617
up €2,617 (+4.8%), from €54,575 to €57,192
- Financial income -€2,475
down €2,475 (-63.7%), from €3,886 to €1,411
of which Non-recurring financial income: -€2,107
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 | €832,684 | €913,804 | +€81,120 | +9.7% |
| Fixed assets | 21/28 | €194,440 | €175,558 | -€18,882 | -9.7% |
| Tangible fixed assets | 22/27 | €194,278 | €175,396 | -€18,882 | -9.7% |
| Land and buildings | 22 | €181,592 | €165,598 | -€15,994 | -8.8% |
| Plant, machinery and equipment | 23 | €12,686 | €9,798 | -€2,888 | -22.8% |
| Financial fixed assets | 28 | €162 | €162 | = | 0.0% |
| Current assets | 29/58 | €638,244 | €738,246 | +€100,002 | +15.7% |
| Stocks and contracts in progress | 3 | €164,775 | €186,036 | +€21,261 | +12.9% |
| Stocks | 30/36 | €164,775 | €186,036 | +€21,261 | +12.9% |
| Amounts receivable within one year | 40/41 | €382,787 | €410,273 | +€27,486 | +7.2% |
| Trade receivables | 40 | €78,056 | €102,969 | +€24,914 | +31.9% |
| Other amounts receivable | 41 | €304,732 | €307,304 | +€2,572 | +0.8% |
| Cash at bank and in hand | 54/58 | €84,992 | €137,801 | +€52,810 | +62.1% |
| Deferred charges and accrued income | 490/1 | €5,690 | €4,136 | -€1,555 | -27.3% |
| Total equity and liabilities | 10/49 | €832,684 | €913,804 | +€81,120 | +9.7% |
| Equity | 10/15 | €532,985 | €576,054 | +€43,069 | +8.1% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Reserves | 13 | €71,614 | €71,614 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,000 | €14,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €57,614 | €57,614 | = | 0.0% |
| Profit (loss) carried forward | 14 | €321,371 | €364,440 | +€43,069 | +13.4% |
| Amounts payable | 17/49 | €299,699 | €337,750 | +€38,051 | +12.7% |
| Amounts payable after more than one year | 17 | €158,151 | €130,441 | -€27,710 | -17.5% |
| Financial debts | 170/4 | €158,151 | €130,441 | -€27,710 | -17.5% |
| Amounts payable within one year | 42/48 | €141,460 | €207,229 | +€65,769 | +46.5% |
| Current portion of amounts payable after more than one year | 42 | €26,771 | €27,710 | +€939 | +3.5% |
| Trade debts | 44 | €59,685 | €100,876 | +€41,191 | +69.0% |
| Suppliers | 440/4 | €59,685 | €100,876 | +€41,191 | +69.0% |
| Taxes, remuneration and social security | 45 | €4,559 | €8,528 | +€3,969 | +87.0% |
| Taxes | 450/3 | €2,680 | €692 | -€1,988 | -74.2% |
| Remuneration and social security | 454/9 | €1,879 | €7,836 | +€5,957 | +317% |
| Other amounts payable | 47/48 | €50,444 | €70,115 | +€19,671 | +39.0% |
| Accrued charges and deferred income | 492/3 | €88 | €80 | -€8 | -9.1% |
| Remuneration, social security and pensions | 62 | €54,575 | €57,192 | +€2,617 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,429 | €20,420 | +€2,991 | +17.2% |
| Other operating charges | 640/8 | €2,209 | €2,280 | +€71 | +3.2% |
| Gross operating margin | 9900 | €190,082 | €215,857 | +€25,775 | +13.6% |
| Operating profit (loss) | 9901 | €115,869 | €135,964 | +€20,096 | +17.3% |
| Financial income | 75/76B | €3,886 | €1,411 | -€2,475 | -63.7% |
| Recurring financial income | 75 | €1,779 | €1,411 | -€368 | -20.7% |
| Non-recurring financial income | 76B | €2,107 | - | -€2,107 | |
| Financial charges | 65/66B | €9,254 | €8,615 | -€640 | -6.9% |
| Recurring financial charges | 65 | €9,254 | €8,615 | -€640 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €110,500 | €128,761 | +€18,260 | +16.5% |
| Income taxes | 67/77 | €16,587 | €15,692 | -€896 | -5.4% |
| Profit (loss) for the period | 9904 | €93,913 | €113,069 | +€19,156 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €93,913 | €113,069 | +€19,156 | +20.4% |
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 14 October 2026 via checked.be.