BOPRE: what changed
What changed
BOPRE
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€16,808
2025 · €15,081+€1,727
Equity
€99,842
2025 · €99,842
Cash
€99,557
2025 · €90,248+€9,309
Balance sheet total
€196,068
2025 · €191,198+€4,870
Largest movements
Assets
- Cash +€9,309
up €9,309 (+10.3%), from €90,248 to €99,557
mainly Net result for the year (+€16,808) and Other debts (+€12,302)
- Stocks and contracts -€3,873
down €3,873 (-7.5%), from €51,799 to €47,926
Equity and liabilities
- Other debts +€12,302
up €12,302 (+32.9%), from €37,347 to €49,649
- Trade debts -€5,573
down €5,573 (-11.7%), from €47,806 to €42,233
Income statement
- Taxes -€1,277
down €1,277 (-16.7%), from €7,664 to €6,387
- Depreciation -€525
down €525 (-54.6%), from €961 to €436
Change in the result, 2025 to 2026
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 2025
€15,081
Gross operating margin
-€75
Depreciation
+€525
Other operating charges
-€156
Financial income
+€7
Financial charges
+€150
Taxes
+€1,277
Result 2026
€16,808
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€24,632
Investment
+€1,485
Financing
-€16,808
Cash 2025
€90,248
From operations (derived)
+€24,632
Net result for the year
+€16,808
Depreciation
+€436
Stocks and contracts
+€3,873
Receivables within one year
-€1,249
Deferred charges and accrued income
-€106
Trade debts
-€5,573
Tax, wage and social debts
-€1,769
Other debts
+€12,302
Accrued charges and deferred income
-€90
Investment (derived)
+€1,485
Current investments
+€1,485
Financing
-€16,808
Contributions, distributions and other
-€16,808
Cash 2026
€99,557
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,198 | €196,068 | +€4,870 | +2.5% |
| Fixed assets | 21/28 | €436 | - | -€436 | |
| Tangible fixed assets | 22/27 | €436 | - | -€436 | |
| Furniture and vehicles | 24 | €436 | - | -€436 | |
| Current assets | 29/58 | €190,762 | €196,068 | +€5,306 | +2.8% |
| Amounts receivable after more than one year | 29 | €6,073 | €6,073 | = | 0.0% |
| Other amounts receivable | 291 | €6,073 | €6,073 | = | 0.0% |
| Stocks and contracts in progress | 3 | €51,799 | €47,926 | -€3,873 | -7.5% |
| Stocks | 30/36 | €51,799 | €47,926 | -€3,873 | -7.5% |
| Amounts receivable within one year | 40/41 | €26,617 | €27,867 | +€1,249 | +4.7% |
| Trade receivables | 40 | €26,581 | €27,861 | +€1,280 | +4.8% |
| Other amounts receivable | 41 | €37 | €6 | -€31 | -83.9% |
| Current investments | 50/53 | €12,570 | €11,085 | -€1,485 | -11.8% |
| Cash at bank and in hand | 54/58 | €90,248 | €99,557 | +€9,309 | +10.3% |
| Deferred charges and accrued income | 490/1 | €3,454 | €3,560 | +€106 | +3.1% |
| Total equity and liabilities | 10/49 | €191,198 | €196,068 | +€4,870 | +2.5% |
| Equity | 10/15 | €99,842 | €99,842 | = | 0.0% |
| Contributions | 10/11 | €68,171 | €68,171 | = | 0.0% |
| Reserves | 13 | €31,671 | €31,671 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,980 | €6,980 | = | 0.0% |
| Distributable reserves | 133 | €24,691 | €24,691 | = | 0.0% |
| Amounts payable | 17/49 | €91,356 | €96,226 | +€4,870 | +5.3% |
| Amounts payable within one year | 42/48 | €90,315 | €95,275 | +€4,960 | +5.5% |
| Trade debts | 44 | €47,806 | €42,233 | -€5,573 | -11.7% |
| Suppliers | 440/4 | €47,806 | €42,233 | -€5,573 | -11.7% |
| Taxes, remuneration and social security | 45 | €5,161 | €3,392 | -€1,769 | -34.3% |
| Taxes | 450/3 | €5,161 | €3,116 | -€2,046 | -39.6% |
| Remuneration and social security | 454/9 | - | €277 | +€277 | |
| Other amounts payable | 47/48 | €37,347 | €49,649 | +€12,302 | +32.9% |
| Accrued charges and deferred income | 492/3 | €1,041 | €951 | -€90 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €961 | €436 | -€525 | -54.6% |
| Other operating charges | 640/8 | €3,719 | €3,876 | +€156 | +4.2% |
| Gross operating margin | 9900 | €29,047 | €28,972 | -€75 | -0.3% |
| Operating profit (loss) | 9901 | €24,367 | €24,660 | +€293 | +1.2% |
| Financial income | 75/76B | €174 | €181 | +€7 | +3.9% |
| Recurring financial income | 75 | €174 | €181 | +€7 | +3.9% |
| Financial charges | 65/66B | €1,796 | €1,646 | -€150 | -8.3% |
| Recurring financial charges | 65 | €1,796 | €1,646 | -€150 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €22,746 | €23,196 | +€450 | +2.0% |
| Income taxes | 67/77 | €7,664 | €6,387 | -€1,277 | -16.7% |
| Profit (loss) for the period | 9904 | €15,081 | €16,808 | +€1,727 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,081 | €16,808 | +€1,727 | +11.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.