APOTHEEK JOCHMANS: what changed
What changed
APOTHEEK JOCHMANS
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€37,082
2024 · €72,312-€35,230
Equity
-€1.0m
2024 · -€1.1m+€37,082
Cash
€37,033
2024 · €15,189+€21,843
Balance sheet total
€686,245
2024 · €689,388-€3,143
Largest movements
Assets
- Tangible fixed assets -€22,606
down €22,606 (-4.3%), from €521,155 to €498,549
of which Land and buildings: -€16,372
- Cash +€21,843
up €21,843 (+144%), from €15,189 to €37,033
mainly Net result for the year (+€37,082) and Depreciation (+€22,606)
- Stocks and contracts -€16,977
down €16,977 (-26.5%), from €64,123 to €47,146
- Receivables within one year +€16,786
up €16,786 (+20.1%), from €83,630 to €100,417
of which Other amounts receivable: +€28,087
Equity and liabilities
- Profit (loss) carried forward +€37,082
up €37,082 (+3.4%), from -€1.1m to -€1.0m
- Debts after one year -€26,478
down €26,478 (-7.9%), from €334,258 to €307,780
- Trade debts -€12,200
down €12,200 (-22.2%), from €55,024 to €42,824
Income statement
- Gross operating margin -€35,377
down €35,377 (-32.6%), from €108,604 to €73,228
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
€72,312
Gross operating margin
-€35,377
Staff costs
+€209
Depreciation
-€203
Other operating charges
-€301
Financial income
+€61
Financial charges
+€381
Result 2025
€37,082
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
+€47,879
Investment
-€16
Financing
-€26,020
Cash 2024
€15,189
From operations (derived)
+€47,879
Net result for the year
+€37,082
Depreciation
+€22,606
Stocks and contracts
+€16,977
Receivables within one year
-€16,786
Deferred charges and accrued income
+€2,205
Trade debts
-€12,200
Other debts
-€2,467
Accrued charges and deferred income
+€462
Investment (derived)
-€16
Current investments
-€16
Financing
-€26,020
Debts after one year
-€26,478
Current portion of long-term debt
+€458
Cash 2025
€37,033
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €689,388 | €686,245 | -€3,143 | -0.5% |
| Fixed assets | 21/28 | €522,051 | €499,445 | -€22,606 | -4.3% |
| Tangible fixed assets | 22/27 | €521,155 | €498,549 | -€22,606 | -4.3% |
| Land and buildings | 22 | €504,751 | €488,379 | -€16,372 | -3.2% |
| Plant, machinery and equipment | 23 | €15,396 | €9,547 | -€5,849 | -38.0% |
| Furniture and vehicles | 24 | €1,008 | €622 | -€386 | -38.3% |
| Financial fixed assets | 28 | €896 | €896 | = | 0.0% |
| Current assets | 29/58 | €167,337 | €186,800 | +€19,463 | +11.6% |
| Stocks and contracts in progress | 3 | €64,123 | €47,146 | -€16,977 | -26.5% |
| Stocks | 30/36 | €64,123 | €47,146 | -€16,977 | -26.5% |
| Amounts receivable within one year | 40/41 | €83,630 | €100,417 | +€16,786 | +20.1% |
| Trade receivables | 40 | €42,406 | €31,105 | -€11,301 | -26.6% |
| Other amounts receivable | 41 | €41,225 | €69,312 | +€28,087 | +68.1% |
| Current investments | 50/53 | - | €16 | +€16 | |
| Cash at bank and in hand | 54/58 | €15,189 | €37,033 | +€21,843 | +144% |
| Deferred charges and accrued income | 490/1 | €4,394 | €2,189 | -€2,205 | -50.2% |
| Total equity and liabilities | 10/49 | €689,388 | €686,245 | -€3,143 | -0.5% |
| Equity | 10/15 | -€1,069,158 | -€1,032,076 | +€37,082 | +3.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,083,418 | -€1,046,336 | +€37,082 | +3.4% |
| Amounts payable | 17/49 | €1,758,546 | €1,718,321 | -€40,225 | -2.3% |
| Amounts payable after more than one year | 17 | €334,258 | €307,780 | -€26,478 | -7.9% |
| Financial debts | 170/4 | €334,258 | €307,780 | -€26,478 | -7.9% |
| Amounts payable within one year | 42/48 | €1,423,473 | €1,409,264 | -€14,209 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €26,020 | €26,478 | +€458 | +1.8% |
| Trade debts | 44 | €55,024 | €42,824 | -€12,200 | -22.2% |
| Suppliers | 440/4 | €55,024 | €42,824 | -€12,200 | -22.2% |
| Other amounts payable | 47/48 | €1,342,429 | €1,339,962 | -€2,467 | -0.2% |
| Accrued charges and deferred income | 492/3 | €815 | €1,277 | +€462 | +56.7% |
| Remuneration, social security and pensions | 62 | €1,517 | €1,308 | -€209 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,403 | €22,606 | +€203 | +0.9% |
| Other operating charges | 640/8 | €4,081 | €4,383 | +€301 | +7.4% |
| Gross operating margin | 9900 | €108,604 | €73,228 | -€35,377 | -32.6% |
| Operating profit (loss) | 9901 | €80,603 | €44,931 | -€35,672 | -44.3% |
| Financial income | 75/76B | €39 | €101 | +€61 | +156% |
| Recurring financial income | 75 | €39 | €101 | +€61 | +156% |
| Financial charges | 65/66B | €8,330 | €7,950 | -€381 | -4.6% |
| Recurring financial charges | 65 | €8,330 | €7,950 | -€381 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €72,312 | €37,082 | -€35,230 | -48.7% |
| Profit (loss) for the period | 9904 | €72,312 | €37,082 | -€35,230 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €72,312 | €37,082 | -€35,230 | -48.7% |
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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 3 November 2026 via checked.be.