APOTHEEK 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 KOUTER
Largest movements
- Cash +€238,028
up €238,028 (+204%), from €116,732 to €354,760
mainly Receivables within one year (+€195,905) and Net result for the year (+€169,553)
- Receivables within one year -€195,905
down €195,905 (-55.5%), from €353,066 to €157,161
of which Other amounts receivable: -€188,686
- Tangible fixed assets -€25,961
down €25,961 (-13.7%), from €189,508 to €163,547
of which Other tangible fixed assets: -€14,000
- Other debts +€86,652
up €86,652 (+21.0%), from €412,259 to €498,911
- Reserves -€55,900
down €55,900 (-46.9%), from €119,274 to €63,374
- Gross operating margin -€10,415
down €10,415 (-3.9%), from €268,011 to €257,596
- Staff costs +€3,809
up €3,809 (+16.0%), from €23,738 to €27,547
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 | €858,578 | €881,569 | +€22,991 | +2.7% |
| Fixed assets | 21/28 | €192,008 | €166,047 | -€25,961 | -13.5% |
| Tangible fixed assets | 22/27 | €189,508 | €163,547 | -€25,961 | -13.7% |
| Plant, machinery and equipment | 23 | €87,469 | €76,344 | -€11,125 | -12.7% |
| Furniture and vehicles | 24 | €3,623 | €2,787 | -€836 | -23.1% |
| Other tangible fixed assets | 26 | €98,416 | €84,416 | -€14,000 | -14.2% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €666,569 | €715,522 | +€48,952 | +7.3% |
| Stocks and contracts in progress | 3 | €196,080 | €201,630 | +€5,550 | +2.8% |
| Stocks | 30/36 | €196,080 | €201,630 | +€5,550 | +2.8% |
| Amounts receivable within one year | 40/41 | €353,066 | €157,161 | -€195,905 | -55.5% |
| Trade receivables | 40 | €50,140 | €42,920 | -€7,220 | -14.4% |
| Other amounts receivable | 41 | €302,926 | €114,241 | -€188,686 | -62.3% |
| Cash at bank and in hand | 54/58 | €116,732 | €354,760 | +€238,028 | +204% |
| Deferred charges and accrued income | 490/1 | €691 | €1,970 | +€1,280 | +185% |
| Total equity and liabilities | 10/49 | €858,578 | €881,569 | +€22,991 | +2.7% |
| Equity | 10/15 | €344,274 | €288,374 | -€55,900 | -16.2% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €119,274 | €63,374 | -€55,900 | -46.9% |
| Distributable reserves | 133 | €119,274 | €63,374 | -€55,900 | -46.9% |
| Amounts payable | 17/49 | €514,304 | €593,195 | +€78,891 | +15.3% |
| Amounts payable within one year | 42/48 | €493,937 | €574,348 | +€80,411 | +16.3% |
| Trade debts | 44 | €69,260 | €67,311 | -€1,949 | -2.8% |
| Suppliers | 440/4 | €69,260 | €67,311 | -€1,949 | -2.8% |
| Taxes, remuneration and social security | 45 | €12,418 | €8,126 | -€4,293 | -34.6% |
| Taxes | 450/3 | €8,949 | €3,937 | -€5,012 | -56.0% |
| Remuneration and social security | 454/9 | €3,470 | €4,189 | +€719 | +20.7% |
| Other amounts payable | 47/48 | €412,259 | €498,911 | +€86,652 | +21.0% |
| Accrued charges and deferred income | 492/3 | €20,367 | €18,847 | -€1,520 | -7.5% |
| Remuneration, social security and pensions | 62 | €23,738 | €27,547 | +€3,809 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,920 | €25,961 | +€41 | +0.2% |
| Other operating charges | 640/8 | €3,630 | €4,144 | +€513 | +14.1% |
| Gross operating margin | 9900 | €268,011 | €257,596 | -€10,415 | -3.9% |
| Operating profit (loss) | 9901 | €214,722 | €199,944 | -€14,778 | -6.9% |
| Financial income | 75/76B | €736 | €937 | +€200 | +27.2% |
| Recurring financial income | 75 | €736 | €937 | +€200 | +27.2% |
| Financial charges | 65/66B | €23,824 | €22,189 | -€1,635 | -6.9% |
| Recurring financial charges | 65 | €23,824 | €22,189 | -€1,635 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €191,634 | €178,692 | -€12,942 | -6.8% |
| Income taxes | 67/77 | €9,767 | €9,138 | -€629 | -6.4% |
| Profit (loss) for the period | 9904 | €181,867 | €169,553 | -€12,314 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €181,867 | €169,553 | -€12,314 | -6.8% |
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.