GOPURA: 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.
What changed
GOPURA
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€134,581
2024 · €116,036+€18,545
Equity
€959,356
2024 · €906,149+€53,207
Cash
€12,042
2024 · €5,117+€6,925
Balance sheet total
€2.0m
2024 · €1.8m+€199,710
Largest movements
Assets
- Receivables within one year +€197,191
up €197,191 (+160%), from €123,178 to €320,369
of which Other amounts receivable: +€199,514
Equity and liabilities
- Other debts +€134,116
up €134,116 (+127%), from €105,208 to €239,324
- Reserves +€53,207
up €53,207 (+6.0%), from €886,149 to €939,356
of which Distributable reserves: +€53,207
- Debts after one year -€32,771
down €32,771 (-8.4%), from €390,515 to €357,744
Income statement
- Gross operating margin +€15,930
up €15,930 (+6.7%), from €236,162 to €252,092
- Taxes +€8,942
up €8,942 (+28.2%), from €31,713 to €40,655
- Financial charges -€5,772
down €5,772 (-12.6%), from €45,743 to €39,971
- Depreciation -€5,513
down €5,513 (-6.3%), from €87,971 to €82,458
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.
Result 2024
€116,036
Gross operating margin
+€15,930
Staff costs
-€500
Depreciation
+€5,513
Other operating charges
-€572
Financial income
+€1,344
Financial charges
+€5,772
Taxes
-€8,942
Result 2025
€134,581
raises the resultlowers the result
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.
From operations
+€154,249
Investment
-€65,938
Financing
-€81,387
Cash 2024
€5,117
From operations (derived)
+€154,249
Net result for the year
+€134,581
Depreciation
+€82,458
Receivables within one year
-€197,191
Deferred charges and accrued income
-€12,115
Trade debts
+€6,872
Tax, wage and social debts
+€4,725
Other debts
+€134,116
Accrued charges and deferred income
+€802
Investment (derived)
-€65,938
Investment in fixed assets (net)
-€65,938
Financing
-€81,387
Debts after one year
-€32,771
Current portion of long-term debt
+€13,350
Short-term financial debts
+€19,408
Contributions, distributions and other
-€81,374
Cash 2025
€12,042
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,831,582 | €2,031,292 | +€199,710 | +10.9% |
| Fixed assets | 21/28 | €1,686,910 | €1,670,389 | -€16,521 | -1.0% |
| Tangible fixed assets | 22/27 | €711,607 | €695,086 | -€16,521 | -2.3% |
| Land and buildings | 22 | €711,607 | €695,086 | -€16,521 | -2.3% |
| Financial fixed assets | 28 | €975,302 | €975,302 | = | 0.0% |
| Current assets | 29/58 | €144,672 | €360,903 | +€216,231 | +149% |
| Amounts receivable within one year | 40/41 | €123,178 | €320,369 | +€197,191 | +160% |
| Trade receivables | 40 | €2,323 | €0 | -€2,323 | -100% |
| Other amounts receivable | 41 | €120,855 | €320,369 | +€199,514 | +165% |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,117 | €12,042 | +€6,925 | +135% |
| Deferred charges and accrued income | 490/1 | €11,377 | €23,492 | +€12,115 | +106% |
| Total equity and liabilities | 10/49 | €1,831,582 | €2,031,292 | +€199,710 | +10.9% |
| Equity | 10/15 | €906,149 | €959,356 | +€53,207 | +5.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €886,149 | €939,356 | +€53,207 | +6.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €884,149 | €937,356 | +€53,207 | +6.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €148,736 | €148,736 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €148,736 | €148,736 | = | 0.0% |
| Pensions and similar obligations | 160 | €148,736 | €148,736 | = | 0.0% |
| Amounts payable | 17/49 | €776,697 | €923,200 | +€146,503 | +18.9% |
| Amounts payable after more than one year | 17 | €390,515 | €357,744 | -€32,771 | -8.4% |
| Financial debts | 170/4 | €390,515 | €357,744 | -€32,771 | -8.4% |
| Amounts payable within one year | 42/48 | €377,425 | €555,897 | +€178,471 | +47.3% |
| Current portion of amounts payable after more than one year | 42 | €91,546 | €104,896 | +€13,350 | +14.6% |
| Financial debts | 43 | €146,719 | €166,127 | +€19,408 | +13.2% |
| Credit institutions | 430/8 | €146,719 | €166,127 | +€19,408 | +13.2% |
| Trade debts | 44 | €1,091 | €7,964 | +€6,872 | +630% |
| Suppliers | 440/4 | €1,091 | €7,964 | +€6,872 | +630% |
| Taxes, remuneration and social security | 45 | €32,861 | €37,586 | +€4,725 | +14.4% |
| Taxes | 450/3 | €32,861 | €31,877 | -€984 | -3.0% |
| Remuneration and social security | 454/9 | - | €5,709 | +€5,709 | |
| Other amounts payable | 47/48 | €105,208 | €239,324 | +€134,116 | +127% |
| Accrued charges and deferred income | 492/3 | €8,757 | €9,559 | +€802 | +9.2% |
| Remuneration, social security and pensions | 62 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,971 | €82,458 | -€5,513 | -6.3% |
| Other operating charges | 640/8 | €14,087 | €14,659 | +€572 | +4.1% |
| Gross operating margin | 9900 | €236,162 | €252,092 | +€15,930 | +6.7% |
| Operating profit (loss) | 9901 | €134,104 | €154,475 | +€20,370 | +15.2% |
| Financial income | 75/76B | €59,387 | €60,732 | +€1,344 | +2.3% |
| Recurring financial income | 75 | €59,387 | €60,732 | +€1,344 | +2.3% |
| Financial charges | 65/66B | €45,743 | €39,971 | -€5,772 | -12.6% |
| Recurring financial charges | 65 | €45,743 | €39,971 | -€5,772 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €147,749 | €175,236 | +€27,487 | +18.6% |
| Income taxes | 67/77 | €31,713 | €40,655 | +€8,942 | +28.2% |
| Profit (loss) for the period | 9904 | €116,036 | €134,581 | +€18,545 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €116,036 | €134,581 | +€18,545 | +16.0% |
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 30 October 2026 via checked.be.