A.PR.I.L.: 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.
A.PR.I.L.
Largest movements
- Cash -€31,268
down €31,268 (-24.8%), from €126,074 to €94,806
mainly Other debts (-€47,143) and Contributions, distributions and other (-€39,000)
- Receivables within one year -€17,793
down €17,793 (-26.6%), from €66,951 to €49,159
of which Trade receivables: -€34,742
- Other debts -€47,143
down €47,143 (-44.0%), from €107,175 to €60,032
- Gross operating margin -€143,644
down €143,644 (-72.5%), from €198,214 to €54,570
- Taxes -€34,449
down €34,449 (-73.1%), from €47,132 to €12,683
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 | €210,655 | €162,619 | -€48,037 | -22.8% |
| Fixed assets | 21/28 | - | €570 | +€570 | |
| Tangible fixed assets | 22/27 | - | €570 | +€570 | |
| Furniture and vehicles | 24 | - | €570 | +€570 | |
| Current assets | 29/58 | €210,655 | €162,048 | -€48,607 | -23.1% |
| Amounts receivable within one year | 40/41 | €66,951 | €49,159 | -€17,793 | -26.6% |
| Trade receivables | 40 | €66,583 | €31,842 | -€34,742 | -52.2% |
| Other amounts receivable | 41 | €368 | €17,317 | +€16,949 | +4,605% |
| Cash at bank and in hand | 54/58 | €126,074 | €94,806 | -€31,268 | -24.8% |
| Deferred charges and accrued income | 490/1 | €17,630 | €18,084 | +€454 | +2.6% |
| Total equity and liabilities | 10/49 | €210,655 | €162,619 | -€48,037 | -22.8% |
| Equity | 10/15 | €87,399 | €87,967 | +€568 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,939 | €67,507 | +€568 | +0.8% |
| Amounts payable | 17/49 | €123,256 | €74,651 | -€48,605 | -39.4% |
| Amounts payable within one year | 42/48 | €123,256 | €74,651 | -€48,605 | -39.4% |
| Trade debts | 44 | €3,956 | €3,388 | -€568 | -14.4% |
| Suppliers | 440/4 | €3,956 | €3,388 | -€568 | -14.4% |
| Taxes, remuneration and social security | 45 | €12,125 | €11,231 | -€894 | -7.4% |
| Taxes | 450/3 | €11,981 | €11,231 | -€749 | -6.3% |
| Remuneration and social security | 454/9 | €144 | - | -€144 | |
| Other amounts payable | 47/48 | €107,175 | €60,032 | -€47,143 | -44.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €289 | €279 | -€10 | -3.4% |
| Other operating charges | 640/8 | €1,447 | €1,883 | +€436 | +30.1% |
| Gross operating margin | 9900 | €198,214 | €54,570 | -€143,644 | -72.5% |
| Operating profit (loss) | 9901 | €196,478 | €52,408 | -€144,070 | -73.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €341 | €157 | -€185 | -54.1% |
| Recurring financial charges | 65 | €341 | €157 | -€185 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €196,137 | €52,251 | -€143,886 | -73.4% |
| Income taxes | 67/77 | €47,132 | €12,683 | -€34,449 | -73.1% |
| Profit (loss) for the period | 9904 | €149,005 | €39,568 | -€109,437 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €149,005 | €39,568 | -€109,437 | -73.4% |
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 18 October 2026 via checked.be.