Apotheek Jacobs: 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 Jacobs
Largest movements
- Cash +€17,986
up €17,986 (+557%), from €3,230 to €21,215
mainly Net result for the year (+€27,997) and Receivables within one year (+€10,692)
- Receivables within one year -€10,692
down €10,692 (-4.1%), from €260,576 to €249,884
- Intangible fixed assets -€5,000
down €5,000 (-12.0%), from €41,749 to €36,749
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,220
up €2,220 (+7.0%), from €31,626 to €33,846
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 | €305,555 | €307,849 | +€2,293 | +0.8% |
| Fixed assets | 21/28 | €41,749 | €36,749 | -€5,000 | -12.0% |
| Intangible fixed assets | 21 | €41,749 | €36,749 | -€5,000 | -12.0% |
| Current assets | 29/58 | €263,806 | €271,100 | +€7,293 | +2.8% |
| Amounts receivable within one year | 40/41 | €260,576 | €249,884 | -€10,692 | -4.1% |
| Other amounts receivable | 41 | €260,576 | €249,884 | -€10,692 | -4.1% |
| Cash at bank and in hand | 54/58 | €3,230 | €21,215 | +€17,986 | +557% |
| Total equity and liabilities | 10/49 | €305,555 | €307,849 | +€2,293 | +0.8% |
| Equity | 10/15 | €279,539 | €279,637 | +€97 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €260,939 | €261,037 | +€97 | 0.0% |
| Distributable reserves | 133 | €260,939 | €261,037 | +€97 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,016 | €28,212 | +€2,196 | +8.4% |
| Amounts payable within one year | 42/48 | €26,016 | €28,212 | +€2,196 | +8.4% |
| Trade debts | 44 | €316 | €312 | -€4 | -1.3% |
| Suppliers | 440/4 | €316 | €312 | -€4 | -1.3% |
| Other amounts payable | 47/48 | €25,700 | €27,900 | +€2,200 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €5,000 | = | 0.0% |
| Other operating charges | 640/8 | €703 | €714 | +€11 | +1.6% |
| Gross operating margin | 9900 | €31,626 | €33,846 | +€2,220 | +7.0% |
| Operating profit (loss) | 9901 | €25,924 | €28,132 | +€2,208 | +8.5% |
| Financial charges | 65/66B | €103 | €102 | -€1 | -1.0% |
| Recurring financial charges | 65 | €103 | €102 | -€1 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €25,821 | €28,030 | +€2,209 | +8.6% |
| Income taxes | 67/77 | €30 | €32 | +€2 | +7.7% |
| Profit (loss) for the period | 9904 | €25,790 | €27,997 | +€2,207 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,790 | €27,997 | +€2,207 | +8.6% |
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.