APOTHEEK JOHAN COPPENS: what changed
What changed
APOTHEEK JOHAN COPPENS
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
-€41,755
2024 · -€25,696-€16,059
Equity
€10,675
2024 · €52,430-€41,755
Cash
€32,202
2024 · €41,644-€9,442
Balance sheet total
€248,919
2024 · €192,972+€55,947
Largest movements
Assets
- Receivables within one year +€29,958
up €29,958 (+172%), from €17,394 to €47,352
of which Trade receivables: +€30,305
- Current investments +€25,163
new in 2025: €25,163
- Cash -€9,442
down €9,442 (-22.7%), from €41,644 to €32,202
mainly Net result for the year (-€41,755) and Receivables within one year (-€29,958)
- Deferred charges and accrued income +€5,958
up €5,958 (+18.7%), from €31,868 to €37,826
- Stocks and contracts +€4,587
up €4,587 (+5.3%), from €85,834 to €90,421
Equity and liabilities
- Other debts +€90,135
up €90,135 (+150%), from €59,998 to €150,133
- Profit (loss) carried forward -€41,755
down €41,755 (-158%), from -€26,492 to -€68,247
- Tax, wage and social debts +€6,593
up €6,593 (+72.9%), from €9,040 to €15,633
of which Remuneration and social security: +€6,196
Income statement
- Staff costs +€39,046
up €39,046 (+50.5%), from €77,369 to €116,415
- Gross operating margin +€22,463
up €22,463 (+37.0%), from €60,747 to €83,211
- Depreciation -€931
down €931 (-13.0%), from €7,172 to €6,241
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
-€25,696
Gross operating margin
+€22,463
Staff costs
-€39,046
Depreciation
+€931
Other operating charges
-€173
Financial income
-€251
Financial charges
+€22
Taxes
-€5
Result 2025
-€41,755
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
+€21,685
Investment
-€31,126
Financing
€0
Cash 2024
€41,644
From operations (derived)
+€21,685
Net result for the year
-€41,755
Depreciation
+€6,241
Stocks and contracts
-€4,587
Receivables within one year
-€29,958
Deferred charges and accrued income
-€5,958
Trade debts
+€1,127
Tax, wage and social debts
+€6,593
Other debts
+€90,135
Accrued charges and deferred income
-€153
Investment (derived)
-€31,126
Investment in fixed assets (net)
-€5,964
Current investments
-€25,163
Cash 2025
€32,202
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,972 | €248,919 | +€55,947 | +29.0% |
| Fixed assets | 21/28 | €16,232 | €15,955 | -€277 | -1.7% |
| Tangible fixed assets | 22/27 | €16,232 | €15,955 | -€277 | -1.7% |
| Plant, machinery and equipment | 23 | €10,079 | €6,289 | -€3,790 | -37.6% |
| Furniture and vehicles | 24 | - | €5,367 | +€5,367 | |
| Other tangible fixed assets | 26 | €6,153 | €4,298 | -€1,855 | -30.1% |
| Current assets | 29/58 | €176,740 | €232,964 | +€56,224 | +31.8% |
| Stocks and contracts in progress | 3 | €85,834 | €90,421 | +€4,587 | +5.3% |
| Stocks | 30/36 | €85,834 | €90,421 | +€4,587 | +5.3% |
| Amounts receivable within one year | 40/41 | €17,394 | €47,352 | +€29,958 | +172% |
| Trade receivables | 40 | €13,663 | €43,968 | +€30,305 | +222% |
| Other amounts receivable | 41 | €3,731 | €3,384 | -€347 | -9.3% |
| Current investments | 50/53 | - | €25,163 | +€25,163 | |
| Cash at bank and in hand | 54/58 | €41,644 | €32,202 | -€9,442 | -22.7% |
| Deferred charges and accrued income | 490/1 | €31,868 | €37,826 | +€5,958 | +18.7% |
| Total equity and liabilities | 10/49 | €192,972 | €248,919 | +€55,947 | +29.0% |
| Equity | 10/15 | €52,430 | €10,675 | -€41,755 | -79.6% |
| Contributions | 10/11 | €78,000 | €78,000 | = | 0.0% |
| Reserves | 13 | €922 | €922 | = | 0.0% |
| Tax-exempt reserves | 132 | €63 | €63 | = | 0.0% |
| Distributable reserves | 133 | €859 | €859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,492 | -€68,247 | -€41,755 | -158% |
| Amounts payable | 17/49 | €140,542 | €238,244 | +€97,702 | +69.5% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €128,003 | €225,858 | +€97,855 | +76.4% |
| Trade debts | 44 | €58,965 | €60,092 | +€1,127 | +1.9% |
| Suppliers | 440/4 | €58,965 | €60,092 | +€1,127 | +1.9% |
| Taxes, remuneration and social security | 45 | €9,040 | €15,633 | +€6,593 | +72.9% |
| Taxes | 450/3 | €1,431 | €1,828 | +€397 | +27.7% |
| Remuneration and social security | 454/9 | €7,609 | €13,805 | +€6,196 | +81.4% |
| Other amounts payable | 47/48 | €59,998 | €150,133 | +€90,135 | +150% |
| Accrued charges and deferred income | 492/3 | €2,539 | €2,386 | -€153 | -6.0% |
| Remuneration, social security and pensions | 62 | €77,369 | €116,415 | +€39,046 | +50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,172 | €6,241 | -€931 | -13.0% |
| Other operating charges | 640/8 | €2,474 | €2,647 | +€173 | +7.0% |
| Gross operating margin | 9900 | €60,747 | €83,211 | +€22,463 | +37.0% |
| Operating profit (loss) | 9901 | -€26,268 | -€42,092 | -€15,824 | -60.2% |
| Financial income | 75/76B | €963 | €712 | -€251 | -26.1% |
| Recurring financial income | 75 | €963 | €712 | -€251 | -26.1% |
| Financial charges | 65/66B | €233 | €211 | -€22 | -9.3% |
| Recurring financial charges | 65 | €233 | €211 | -€22 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | -€25,537 | -€41,591 | -€16,054 | -62.9% |
| Income taxes | 67/77 | €159 | €164 | +€5 | +3.2% |
| Profit (loss) for the period | 9904 | -€25,696 | -€41,755 | -€16,059 | -62.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,696 | -€41,755 | -€16,059 | -62.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.