APAA CARE: what changed
Two fiscal 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.
APAA CARE
Largest movements
- Receivables within one year +€19,357
up €19,357 (+38.3%), from €50,479 to €69,836
- Tangible fixed assets +€4,982
new in 2025: €4,982
- Reserves +€13,600
up €13,600 (+54.4%), from €25,000 to €38,600
- Tax, wage and social debts +€10,869
up €10,869 (+38.4%), from €28,284 to €39,153
of which Remuneration and social security: +€6,446
- Gross operating margin -€19,281
down €19,281 (-48.1%), from €40,068 to €20,787
- Financial income +€2,312
up €2,312 (+173.3%), from €1,334 to €3,646
- Other operating charges -€1,869
down €1,869 (-55.5%), from €3,368 to €1,499
- Depreciation -€1,256
down €1,256 (-79.8%), from €1,574 to €318
- Taxes -€1,200
down €1,200 (-12.0%), from €10,000 to €8,800
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.
Cash bridge derived
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 | €55,478 | €80,007 | +€24,529 | +44.2% |
| Fixed assets | 21/28 | - | €4,982 | +€4,982 | |
| Tangible fixed assets | 22/27 | - | €4,982 | +€4,982 | |
| Other tangible fixed assets | 26 | - | €4,982 | +€4,982 | |
| Current assets | 29/58 | €55,478 | €75,025 | +€19,547 | +35.2% |
| Amounts receivable within one year | 40/41 | €50,479 | €69,836 | +€19,357 | +38.3% |
| Other amounts receivable | 41 | €50,479 | €69,836 | +€19,357 | +38.3% |
| Cash at bank and in hand | 54/58 | €4,999 | €5,189 | +€190 | +3.8% |
| Total equity and liabilities | 10/49 | €55,478 | €80,007 | +€24,529 | +44.2% |
| Equity | 10/15 | €27,194 | €40,854 | +€13,660 | +50.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €38,600 | +€13,600 | +54.4% |
| Distributable reserves | 133 | €25,000 | €38,600 | +€13,600 | +54.4% |
| Profit (loss) carried forward | 14 | €194 | €254 | +€60 | +31.0% |
| Amounts payable | 17/49 | €28,284 | €39,153 | +€10,869 | +38.4% |
| Amounts payable within one year | 42/48 | €28,284 | €39,153 | +€10,869 | +38.4% |
| Taxes, remuneration and social security | 45 | €28,284 | €39,153 | +€10,869 | +38.4% |
| Taxes | 450/3 | €11,500 | €15,922 | +€4,422 | +38.5% |
| Remuneration and social security | 454/9 | €16,785 | €23,231 | +€6,446 | +38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,574 | €318 | -€1,256 | -79.8% |
| Other operating charges | 640/8 | €3,368 | €1,499 | -€1,869 | -55.5% |
| Gross operating margin | 9900 | €40,068 | €20,787 | -€19,281 | -48.1% |
| Operating profit (loss) | 9901 | €35,126 | €18,970 | -€16,156 | -46.0% |
| Financial income | 75/76B | €1,334 | €3,646 | +€2,312 | +173.3% |
| Recurring financial income | 75 | €1,334 | €3,646 | +€2,312 | +173.3% |
| Financial charges | 65/66B | €1,267 | €156 | -€1,111 | -87.7% |
| Recurring financial charges | 65 | €1,267 | €156 | -€1,111 | -87.7% |
| Profit (loss) for the period before taxes | 9903 | €35,194 | €22,460 | -€12,734 | -36.2% |
| Income taxes | 67/77 | €10,000 | €8,800 | -€1,200 | -12.0% |
| Profit (loss) for the period | 9904 | €25,194 | €13,660 | -€11,534 | -45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,194 | €13,660 | -€11,534 | -45.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.