A'pro Transport: 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'pro Transport
Largest movements
- Tangible fixed assets -€24,579
down €24,579 (-30.3%), from €81,117 to €56,538
of which Furniture and vehicles: -€23,927
- Receivables within one year +€23,871
up €23,871 (+69.4%), from €34,397 to €58,269
of which Trade receivables: +€21,982
- Deferred charges and accrued income -€8,640
down €8,640 (-33.0%), from €26,205 to €17,565
- Receivables after one year +€5,586
up €5,586 (+70.7%), from €7,897 to €13,483
- Tax, wage and social debts +€219,231
up €219,231 (+74.8%), from €293,151 to €512,382
of which Remuneration and social security: +€175,505
- Profit (loss) carried forward -€198,516
down €198,516 (-86.0%), from -€230,898 to -€429,414
- Current portion of long-term debt -€11,517
down €11,517 (-33.6%), from €34,256 to €22,739
- Trade debts -€10,740
no longer reported in 2025 (was €10,740)
- Staff costs -€69,303
down €69,303 (-16.4%), from €422,865 to €353,561
- Gross operating margin -€67,260
down €67,260 (-26.4%), from €254,931 to €187,671
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 | €175,903 | €173,367 | -€2,536 | -1.4% |
| Fixed assets | 21/28 | €95,117 | €70,538 | -€24,579 | -25.8% |
| Tangible fixed assets | 22/27 | €81,117 | €56,538 | -€24,579 | -30.3% |
| Plant, machinery and equipment | 23 | €1,569 | €918 | -€652 | -41.5% |
| Furniture and vehicles | 24 | €79,548 | €55,621 | -€23,927 | -30.1% |
| Financial fixed assets | 28 | €14,000 | €14,000 | = | 0.0% |
| Current assets | 29/58 | €80,786 | €102,829 | +€22,043 | +27.3% |
| Amounts receivable after more than one year | 29 | €7,897 | €13,483 | +€5,586 | +70.7% |
| Other amounts receivable | 291 | €7,897 | €13,483 | +€5,586 | +70.7% |
| Amounts receivable within one year | 40/41 | €34,397 | €58,269 | +€23,871 | +69.4% |
| Trade receivables | 40 | - | €21,982 | +€21,982 | |
| Other amounts receivable | 41 | €34,397 | €36,287 | +€1,890 | +5.5% |
| Cash at bank and in hand | 54/58 | €12,287 | €13,512 | +€1,225 | +10.0% |
| Deferred charges and accrued income | 490/1 | €26,205 | €17,565 | -€8,640 | -33.0% |
| Total equity and liabilities | 10/49 | €175,903 | €173,367 | -€2,536 | -1.4% |
| Equity | 10/15 | -€208,898 | -€407,414 | -€198,516 | -95.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Other | 1319 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€230,898 | -€429,414 | -€198,516 | -86.0% |
| Amounts payable | 17/49 | €384,801 | €580,781 | +€195,980 | +50.9% |
| Amounts payable after more than one year | 17 | €46,654 | €45,660 | -€994 | -2.1% |
| Financial debts | 170/4 | €46,654 | €45,660 | -€994 | -2.1% |
| Amounts payable within one year | 42/48 | €338,147 | €535,121 | +€196,974 | +58.3% |
| Current portion of amounts payable after more than one year | 42 | €34,256 | €22,739 | -€11,517 | -33.6% |
| Trade debts | 44 | €10,740 | - | -€10,740 | |
| Bills of exchange payable | 441 | €10,740 | - | -€10,740 | |
| Taxes, remuneration and social security | 45 | €293,151 | €512,382 | +€219,231 | +74.8% |
| Taxes | 450/3 | €131,967 | €175,693 | +€43,726 | +33.1% |
| Remuneration and social security | 454/9 | €161,184 | €336,689 | +€175,505 | +109% |
| Non-recurring operating income | 76A | - | €10,250 | +€10,250 | |
| Remuneration, social security and pensions | 62 | €422,865 | €353,561 | -€69,303 | -16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,730 | €24,579 | +€1,849 | +8.1% |
| Other operating charges | 640/8 | €4,944 | €3,652 | -€1,292 | -26.1% |
| Gross operating margin | 9900 | €254,931 | €187,671 | -€67,260 | -26.4% |
| Operating profit (loss) | 9901 | -€195,608 | -€194,121 | +€1,487 | +0.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €6,512 | €4,395 | -€2,117 | -32.5% |
| Recurring financial charges | 65 | €6,512 | €4,395 | -€2,117 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | -€202,119 | -€198,516 | +€3,603 | +1.8% |
| Profit (loss) for the period | 9904 | -€202,119 | -€198,516 | +€3,603 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€202,119 | -€198,516 | +€3,603 | +1.8% |
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 19 October 2026 via checked.be.