Apart Bouw: 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.
Apart Bouw
Largest movements
- Cash -€3,120
down €3,120 (-14.8%), from €21,113 to €17,993
mainly Net result for the year (-€4,977) and Trade debts (-€1,209)
- Receivables within one year -€3,067
down €3,067 (-24.9%), from €12,334 to €9,267
of which Other amounts receivable: -€2,327
- Profit (loss) carried forward -€4,977
down €4,977 (-69.0%), from €7,215 to €2,238
- Trade debts -€1,209
down €1,209 (-100%), from €1,209 to €0
- Gross operating margin -€1,896
down €1,896 (-64.0%), from -€2,961 to -€4,857
- Other operating charges -€1,701
down €1,701 (-93.4%), from €1,821 to €120
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 | €33,447 | €27,261 | -€6,187 | -18.5% |
| Current assets | 29/58 | €33,447 | €27,261 | -€6,187 | -18.5% |
| Amounts receivable within one year | 40/41 | €12,334 | €9,267 | -€3,067 | -24.9% |
| Trade receivables | 40 | €8,779 | €8,038 | -€740 | -8.4% |
| Other amounts receivable | 41 | €3,556 | €1,229 | -€2,327 | -65.4% |
| Cash at bank and in hand | 54/58 | €21,113 | €17,993 | -€3,120 | -14.8% |
| Total equity and liabilities | 10/49 | €33,447 | €27,261 | -€6,187 | -18.5% |
| Equity | 10/15 | €30,440 | €25,463 | -€4,977 | -16.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,026 | €17,026 | = | 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% |
| Distributable reserves | 133 | €15,166 | €15,166 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,215 | €2,238 | -€4,977 | -69.0% |
| Amounts payable | 17/49 | €3,007 | €1,797 | -€1,209 | -40.2% |
| Amounts payable within one year | 42/48 | €3,007 | €1,797 | -€1,209 | -40.2% |
| Trade debts | 44 | €1,209 | €0 | -€1,209 | -100% |
| Suppliers | 440/4 | €1,209 | €0 | -€1,209 | -100% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,797 | €1,797 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,821 | €120 | -€1,701 | -93.4% |
| Gross operating margin | 9900 | -€2,961 | -€4,857 | -€1,896 | -64.0% |
| Operating profit (loss) | 9901 | -€4,782 | -€4,977 | -€195 | -4.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€4,782 | -€4,977 | -€195 | -4.1% |
| Profit (loss) for the period | 9904 | -€4,782 | -€4,977 | -€195 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,782 | -€4,977 | -€195 | -4.1% |
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.