AEPONYM: 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.
AEPONYM
Largest movements
- Cash -€13,575
down €13,575 (-36.7%), from €36,957 to €23,382
mainly Contributions, distributions and other (-€41,273) and Other debts (-€14,851)
- Receivables within one year -€2,110
down €2,110 (-6.4%), from €33,186 to €31,076
of which Trade receivables: -€5,504
- Tangible fixed assets +€1,152
up €1,152 (+18.7%), from €6,146 to €7,297
of which Furniture and vehicles: +€1,213
- Other debts -€14,851
down €14,851 (-26.5%), from €56,124 to €41,273
- Gross operating margin +€9,204
up €9,204 (+20.1%), from €45,824 to €55,029
- Taxes +€1,100
up €1,100 (+13.2%), from €8,332 to €9,432
- Depreciation +€1,056
up €1,056 (+42.2%), from €2,503 to €3,559
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 | €77,448 | €62,923 | -€14,525 | -18.8% |
| Fixed assets | 21/28 | €6,146 | €7,297 | +€1,152 | +18.7% |
| Tangible fixed assets | 22/27 | €6,146 | €7,297 | +€1,152 | +18.7% |
| Plant, machinery and equipment | 23 | €61 | - | -€61 | |
| Furniture and vehicles | 24 | €6,084 | €7,297 | +€1,213 | +19.9% |
| Current assets | 29/58 | €71,302 | €55,625 | -€15,677 | -22.0% |
| Amounts receivable within one year | 40/41 | €33,186 | €31,076 | -€2,110 | -6.4% |
| Trade receivables | 40 | €31,924 | €26,420 | -€5,504 | -17.2% |
| Other amounts receivable | 41 | €1,262 | €4,657 | +€3,394 | +269% |
| Cash at bank and in hand | 54/58 | €36,957 | €23,382 | -€13,575 | -36.7% |
| Deferred charges and accrued income | 490/1 | €1,159 | €1,168 | +€9 | +0.7% |
| Total equity and liabilities | 10/49 | €77,448 | €62,923 | -€14,525 | -18.8% |
| Equity | 10/15 | €19,900 | €19,900 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,300 | €1,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,300 | +€1,300 | |
| Reserves not available under the articles | 1311 | - | €1,300 | +€1,300 | |
| Distributable reserves | 133 | €1,300 | - | -€1,300 | |
| Amounts payable | 17/49 | €57,548 | €43,023 | -€14,525 | -25.2% |
| Amounts payable within one year | 42/48 | €57,548 | €43,023 | -€14,525 | -25.2% |
| Trade debts | 44 | €1,423 | €1,749 | +€326 | +22.9% |
| Suppliers | 440/4 | €1,423 | €1,749 | +€326 | +22.9% |
| Other amounts payable | 47/48 | €56,124 | €41,273 | -€14,851 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,503 | €3,559 | +€1,056 | +42.2% |
| Other operating charges | 640/8 | €340 | €352 | +€11 | +3.4% |
| Gross operating margin | 9900 | €45,824 | €55,029 | +€9,204 | +20.1% |
| Operating profit (loss) | 9901 | €42,981 | €51,119 | +€8,137 | +18.9% |
| Financial income | 75/76B | €3 | €73 | +€71 | +2,751% |
| Recurring financial income | 75 | €3 | €73 | +€71 | +2,751% |
| Financial charges | 65/66B | €551 | €486 | -€65 | -11.8% |
| Recurring financial charges | 65 | €551 | €486 | -€65 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €42,433 | €50,706 | +€8,273 | +19.5% |
| Income taxes | 67/77 | €8,332 | €9,432 | +€1,100 | +13.2% |
| Profit (loss) for the period | 9904 | €34,101 | €41,273 | +€7,172 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,101 | €41,273 | +€7,172 | +21.0% |
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 14 October 2026 via checked.be.