APARTINMEDIA: 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.
APARTINMEDIA
Largest movements
- Cash +€29,021
up €29,021 (+228%), from €12,703 to €41,724
mainly Net result for the year (+€32,893) and Depreciation (+€1,277)
- Receivables within one year +€3,945
up €3,945 (+21.2%), from €18,634 to €22,580
of which Other amounts receivable: +€10,330
- Tangible fixed assets -€1,277
down €1,277 (-34.5%), from €3,708 to €2,431
of which Furniture and vehicles: -€1,064
- Profit (loss) carried forward +€32,893
up €32,893 (+27.5%), from -€119,550 to -€86,657
- Tax, wage and social debts -€905
down €905 (-24.8%), from €3,656 to €2,750
- Gross operating margin +€14,983
up €14,983 (+43.9%), from €34,104 to €49,088
- Taxes +€5,176
up €5,176 (+67.4%), from €7,681 to €12,857
- Depreciation -€517
down €517 (-28.8%), from €1,795 to €1,277
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 | €35,115 | €67,398 | +€32,282 | +91.9% |
| Fixed assets | 21/28 | €3,708 | €2,431 | -€1,277 | -34.5% |
| Tangible fixed assets | 22/27 | €3,708 | €2,431 | -€1,277 | -34.5% |
| Plant, machinery and equipment | 23 | €1,763 | €1,550 | -€213 | -12.1% |
| Furniture and vehicles | 24 | €1,945 | €880 | -€1,064 | -54.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €31,407 | €64,967 | +€33,560 | +107% |
| Amounts receivable within one year | 40/41 | €18,634 | €22,580 | +€3,945 | +21.2% |
| Trade receivables | 40 | €18,234 | €11,849 | -€6,385 | -35.0% |
| Other amounts receivable | 41 | €400 | €10,730 | +€10,330 | +2,581% |
| Cash at bank and in hand | 54/58 | €12,703 | €41,724 | +€29,021 | +228% |
| Deferred charges and accrued income | 490/1 | €70 | €664 | +€594 | +848% |
| Total equity and liabilities | 10/49 | €35,115 | €67,398 | +€32,282 | +91.9% |
| Equity | 10/15 | €30,450 | €63,343 | +€32,893 | +108% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€119,550 | -€86,657 | +€32,893 | +27.5% |
| Amounts payable | 17/49 | €4,665 | €4,055 | -€611 | -13.1% |
| Amounts payable within one year | 42/48 | €4,665 | €4,055 | -€611 | -13.1% |
| Financial debts | 43 | €73 | €45 | -€28 | -38.1% |
| Credit institutions | 430/8 | €73 | €45 | -€28 | -38.1% |
| Trade debts | 44 | €937 | €1,259 | +€322 | +34.4% |
| Suppliers | 440/4 | €937 | €1,259 | +€322 | +34.4% |
| Taxes, remuneration and social security | 45 | €3,656 | €2,750 | -€905 | -24.8% |
| Taxes | 450/3 | €3,656 | €2,750 | -€905 | -24.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,795 | €1,277 | -€517 | -28.8% |
| Other operating charges | 640/8 | €720 | €1,197 | +€477 | +66.3% |
| Non-recurring operating charges | 66A | €1,000 | €0 | -€1,000 | -100% |
| Gross operating margin | 9900 | €34,104 | €49,088 | +€14,983 | +43.9% |
| Operating profit (loss) | 9901 | €30,590 | €46,613 | +€16,023 | +52.4% |
| Financial income | 75/76B | €176 | €628 | +€451 | +256% |
| Recurring financial income | 75 | €176 | €628 | +€451 | +256% |
| Financial charges | 65/66B | €1,390 | €1,491 | +€100 | +7.2% |
| Recurring financial charges | 65 | €1,390 | €1,491 | +€100 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €29,376 | €45,750 | +€16,374 | +55.7% |
| Income taxes | 67/77 | €7,681 | €12,857 | +€5,176 | +67.4% |
| Profit (loss) for the period | 9904 | €21,695 | €32,893 | +€11,198 | +51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,695 | €32,893 | +€11,198 | +51.6% |
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 18 October 2026 via checked.be.