APACH CONSTRUCT COMPANY: 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.
APACH CONSTRUCT COMPANY
Largest movements
- Tangible fixed assets -€28,750
down €28,750 (-68.2%), from €42,181 to €13,431
of which Leasing and similar rights: -€23,783
- Receivables within one year +€21,640
up €21,640 (+55.2%), from €39,215 to €60,855
of which Trade receivables: +€13,833
- Cash -€6,468
down €6,468 (-100%), from €6,468 to €0
mainly Debts after one year (-€23,938) and Receivables within one year (-€21,640)
- Debts after one year -€23,938
no longer reported in 2025 (was €23,938)
- Trade debts +€18,909
up €18,909 (+25.5%), from €74,154 to €93,063
- Tax, wage and social debts -€5,739
down €5,739 (-9.8%), from €58,546 to €52,807
- Current portion of long-term debt -€4,815
down €4,815 (-16.7%), from €28,753 to €23,938
- Profit (loss) carried forward +€1,103
up €1,103 (+1.1%), from -€99,699 to -€98,596
- Financial charges -€10,303
down €10,303 (-79.1%), from €13,018 to €2,714
- Gross operating margin +€5,628
up €5,628 (+18.2%), from €30,920 to €36,548
- Financial income -€997
down €997 (-100.0%), from €997 to €0
- Other operating charges -€564
down €564 (-13.6%), from €4,143 to €3,579
- Taxes +€401
new in 2025: €401
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 | €88,692 | €74,286 | -€14,406 | -16.2% |
| Fixed assets | 21/28 | €42,181 | €13,431 | -€28,750 | -68.2% |
| Tangible fixed assets | 22/27 | €42,181 | €13,431 | -€28,750 | -68.2% |
| Plant, machinery and equipment | 23 | €10,471 | €5,503 | -€4,967 | -47.4% |
| Leasing and similar rights | 25 | €31,711 | €7,928 | -€23,783 | -75.0% |
| Current assets | 29/58 | €46,511 | €60,855 | +€14,344 | +30.8% |
| Amounts receivable within one year | 40/41 | €39,215 | €60,855 | +€21,640 | +55.2% |
| Trade receivables | 40 | €19,552 | €33,385 | +€13,833 | +70.8% |
| Other amounts receivable | 41 | €19,663 | €27,470 | +€7,807 | +39.7% |
| Cash at bank and in hand | 54/58 | €6,468 | €0 | -€6,468 | -100% |
| Deferred charges and accrued income | 490/1 | €828 | - | -€828 | |
| Total equity and liabilities | 10/49 | €88,692 | €74,286 | -€14,406 | -16.2% |
| Equity | 10/15 | -€96,699 | -€95,596 | +€1,103 | +1.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,699 | -€98,596 | +€1,103 | +1.1% |
| Amounts payable | 17/49 | €185,391 | €169,883 | -€15,509 | -8.4% |
| Amounts payable after more than one year | 17 | €23,938 | - | -€23,938 | |
| Financial debts | 170/4 | €23,938 | - | -€23,938 | |
| Amounts payable within one year | 42/48 | €161,454 | €169,883 | +€8,429 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €28,753 | €23,938 | -€4,815 | -16.7% |
| Financial debts | 43 | - | €75 | +€75 | |
| Credit institutions | 430/8 | - | €75 | +€75 | |
| Trade debts | 44 | €74,154 | €93,063 | +€18,909 | +25.5% |
| Suppliers | 440/4 | €74,154 | €93,063 | +€18,909 | +25.5% |
| Taxes, remuneration and social security | 45 | €58,546 | €52,807 | -€5,739 | -9.8% |
| Taxes | 450/3 | €58,546 | €52,807 | -€5,739 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,554 | €28,750 | +€197 | +0.7% |
| Other operating charges | 640/8 | €4,143 | €3,579 | -€564 | -13.6% |
| Gross operating margin | 9900 | €30,920 | €36,548 | +€5,628 | +18.2% |
| Operating profit (loss) | 9901 | -€1,776 | €4,219 | +€5,995 | |
| Financial income | 75/76B | €997 | €0 | -€997 | -100.0% |
| Recurring financial income | 75 | €997 | €0 | -€997 | -100.0% |
| Financial charges | 65/66B | €13,018 | €2,714 | -€10,303 | -79.1% |
| Recurring financial charges | 65 | €13,018 | €2,714 | -€10,303 | -79.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,797 | €1,504 | +€15,302 | |
| Income taxes | 67/77 | - | €401 | +€401 | |
| Profit (loss) for the period | 9904 | -€13,797 | €1,103 | +€14,900 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,797 | €1,103 | +€14,900 |
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 15 October 2026 via checked.be.