APOTHEEK GOPHARMA: 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 GOPHARMA
Largest movements
- Receivables within one year -€32,814
down €32,814 (-18.4%), from €178,240 to €145,426
of which Other amounts receivable: -€28,370
- Cash +€5,771
up €5,771 (+102%), from €5,642 to €11,413
mainly Receivables within one year (+€32,814) and Net result for the year (+€29,838)
- Trade debts -€26,112
down €26,112 (-98.2%), from €26,604 to €492
- Financial income -€490
down €490 (-8.5%), from €5,796 to €5,306
- Gross operating margin +€327
up €327 (+1.2%), from €27,138 to €27,465
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 | €183,882 | €156,838 | -€27,043 | -14.7% |
| Current assets | 29/58 | €183,882 | €156,838 | -€27,043 | -14.7% |
| Amounts receivable within one year | 40/41 | €178,240 | €145,426 | -€32,814 | -18.4% |
| Trade receivables | 40 | €7,942 | €3,498 | -€4,444 | -56.0% |
| Other amounts receivable | 41 | €170,298 | €141,928 | -€28,370 | -16.7% |
| Cash at bank and in hand | 54/58 | €5,642 | €11,413 | +€5,771 | +102% |
| Total equity and liabilities | 10/49 | €183,882 | €156,838 | -€27,043 | -14.7% |
| Equity | 10/15 | €123,845 | €123,009 | -€836 | -0.7% |
| Contributions | 10/11 | €107,196 | €107,196 | = | 0.0% |
| Reserves | 13 | €16,649 | €15,813 | -€836 | -5.0% |
| Non-distributable reserves | 130/1 | €1,595 | €0 | -€1,595 | -100% |
| Other | 1319 | €1,595 | €0 | -€1,595 | -100% |
| Tax-exempt reserves | 132 | €15,054 | €14,218 | -€836 | -5.6% |
| Distributable reserves | 133 | - | €1,595 | +€1,595 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €60,036 | €33,829 | -€26,207 | -43.7% |
| Amounts payable within one year | 42/48 | €60,036 | €33,829 | -€26,207 | -43.7% |
| Trade debts | 44 | €26,604 | €492 | -€26,112 | -98.2% |
| Suppliers | 440/4 | €26,604 | €492 | -€26,112 | -98.2% |
| Taxes, remuneration and social security | 45 | €1,332 | €1,439 | +€107 | +8.0% |
| Taxes | 450/3 | €1,332 | €1,439 | +€107 | +8.0% |
| Other amounts payable | 47/48 | €32,100 | €31,899 | -€202 | -0.6% |
| Other operating charges | 640/8 | €2,602 | €2,679 | +€76 | +2.9% |
| Gross operating margin | 9900 | €27,138 | €27,465 | +€327 | +1.2% |
| Operating profit (loss) | 9901 | €24,536 | €24,787 | +€251 | +1.0% |
| Financial income | 75/76B | €5,796 | €5,306 | -€490 | -8.5% |
| Recurring financial income | 75 | €5,796 | €5,306 | -€490 | -8.5% |
| Financial charges | 65/66B | €0 | €30 | +€30 | |
| Recurring financial charges | 65 | €0 | €30 | +€30 | |
| Profit (loss) for the period before taxes | 9903 | €30,332 | €30,063 | -€269 | -0.9% |
| Income taxes | 67/77 | €292 | €225 | -€67 | -23.1% |
| Profit (loss) for the period | 9904 | €30,040 | €29,838 | -€202 | -0.7% |
| Transfer from tax-exempt reserves | 789 | €836 | €836 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,876 | €30,674 | -€202 | -0.7% |
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 28 October 2026 via checked.be.