Apotheek Popelier: what changed
What changed
Apotheek Popelier
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€61,942
2024 · €64,217-€2,275
Equity
€521,839
2024 · €520,898+€942
Cash
€87,251
2024 · €83,348+€3,904
Balance sheet total
€784,245
2024 · €793,247-€9,002
Largest movements
Assets
- Tangible fixed assets -€31,489
down €31,489 (-6.9%), from €454,595 to €423,106
of which Land and buildings: -€27,095
- Stocks and contracts +€14,153
up €14,153 (+9.8%), from €144,732 to €158,886
Equity and liabilities
- Debts after one year -€10,758
down €10,758 (-18.7%), from €57,512 to €46,755
Income statement
- Gross operating margin +€5,911
up €5,911 (+3.6%), from €164,997 to €170,908
- Staff costs +€5,324
up €5,324 (+7.9%), from €67,176 to €72,500
- Depreciation +€2,480
up €2,480 (+8.5%), from €29,009 to €31,489
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
€64,217
Gross operating margin
+€5,911
Staff costs
-€5,324
Depreciation
-€2,480
Other operating charges
-€45
Financial income
-€407
Financial charges
+€565
Taxes
-€495
Result 2025
€61,942
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
+€75,011
Investment
€0
Financing
-€71,107
Cash 2024
€83,348
From operations (derived)
+€75,011
Net result for the year
+€61,942
Depreciation
+€31,489
Stocks and contracts
-€14,153
Receivables within one year
-€4,757
Deferred charges and accrued income
+€327
Trade debts
-€5,723
Tax, wage and social debts
+€7,291
Smaller working-capital items
+€53
Other debts
-€1,458
Financing
-€71,107
Debts after one year
-€10,758
Current portion of long-term debt
+€651
Contributions, distributions and other
-€61,000
Cash 2025
€87,251
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €793,247 | €784,245 | -€9,002 | -1.1% |
| Fixed assets | 21/28 | €454,595 | €423,106 | -€31,489 | -6.9% |
| Tangible fixed assets | 22/27 | €454,595 | €423,106 | -€31,489 | -6.9% |
| Land and buildings | 22 | €434,927 | €407,832 | -€27,095 | -6.2% |
| Plant, machinery and equipment | 23 | €19,435 | €15,274 | -€4,161 | -21.4% |
| Furniture and vehicles | 24 | €233 | €0 | -€233 | -100% |
| Current assets | 29/58 | €338,652 | €361,139 | +€22,488 | +6.6% |
| Stocks and contracts in progress | 3 | €144,732 | €158,886 | +€14,153 | +9.8% |
| Stocks | 30/36 | €144,732 | €158,886 | +€14,153 | +9.8% |
| Amounts receivable within one year | 40/41 | €107,155 | €111,913 | +€4,757 | +4.4% |
| Trade receivables | 40 | €86,068 | €101,554 | +€15,485 | +18.0% |
| Other amounts receivable | 41 | €21,087 | €10,359 | -€10,728 | -50.9% |
| Cash at bank and in hand | 54/58 | €83,348 | €87,251 | +€3,904 | +4.7% |
| Deferred charges and accrued income | 490/1 | €3,416 | €3,090 | -€327 | -9.6% |
| Total equity and liabilities | 10/49 | €793,247 | €784,245 | -€9,002 | -1.1% |
| Equity | 10/15 | €520,898 | €521,839 | +€942 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €502,298 | €503,239 | +€942 | +0.2% |
| Tax-exempt reserves | 132 | €10,474 | €10,474 | = | 0.0% |
| Distributable reserves | 133 | €491,824 | €492,766 | +€942 | +0.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €272,349 | €262,406 | -€9,943 | -3.7% |
| Amounts payable after more than one year | 17 | €57,512 | €46,755 | -€10,758 | -18.7% |
| Financial debts | 170/4 | €57,512 | €46,755 | -€10,758 | -18.7% |
| Amounts payable within one year | 42/48 | €213,578 | €214,382 | +€804 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €10,061 | €10,712 | +€651 | +6.5% |
| Trade debts | 44 | €132,608 | €126,886 | -€5,723 | -4.3% |
| Suppliers | 440/4 | €132,608 | €126,886 | -€5,723 | -4.3% |
| Advances received on contracts in progress | 46 | €17 | €60 | +€43 | +245% |
| Taxes, remuneration and social security | 45 | €8,391 | €15,682 | +€7,291 | +86.9% |
| Taxes | 450/3 | €692 | €4,073 | +€3,380 | +488% |
| Remuneration and social security | 454/9 | €7,698 | €11,609 | +€3,911 | +50.8% |
| Other amounts payable | 47/48 | €62,500 | €61,042 | -€1,458 | -2.3% |
| Accrued charges and deferred income | 492/3 | €1,259 | €1,270 | +€10 | +0.8% |
| Remuneration, social security and pensions | 62 | €67,176 | €72,500 | +€5,324 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,009 | €31,489 | +€2,480 | +8.5% |
| Other operating charges | 640/8 | €2,451 | €2,496 | +€45 | +1.8% |
| Gross operating margin | 9900 | €164,997 | €170,908 | +€5,911 | +3.6% |
| Operating profit (loss) | 9901 | €66,361 | €64,423 | -€1,938 | -2.9% |
| Financial income | 75/76B | €2,146 | €1,739 | -€407 | -19.0% |
| Recurring financial income | 75 | €2,146 | €1,739 | -€407 | -19.0% |
| Financial charges | 65/66B | €3,661 | €3,096 | -€565 | -15.4% |
| Recurring financial charges | 65 | €3,661 | €3,096 | -€565 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €64,846 | €63,066 | -€1,780 | -2.7% |
| Income taxes | 67/77 | €629 | €1,124 | +€495 | +78.8% |
| Profit (loss) for the period | 9904 | €64,217 | €61,942 | -€2,275 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €64,217 | €61,942 | -€2,275 | -3.5% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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.