Aperigo: 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.
Aperigo
Largest movements
- Tangible fixed assets -€615
down €615 (-44.1%), from €1,395 to €780
- Cash -€250
down €250 (-96.0%), from €260 to €11
mainly Net result for the year (-€1,230)
- Profit (loss) carried forward -€1,230
down €1,230 (-18.5%), from -€6,645 to -€7,876
- Other debts +€365
up €365 (+4.8%), from €7,662 to €8,028
- Gross operating margin +€82
up €82 (+55.5%), from -€147 to -€65
- Financial charges -€75
down €75 (-33.3%), from €225 to €150
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €2,017 | €1,152 | -€865 | -42.9% |
| Fixed assets | 21/28 | €1,395 | €780 | -€615 | -44.1% |
| Tangible fixed assets | 22/27 | €1,395 | €780 | -€615 | -44.1% |
| Plant, machinery and equipment | 23 | €1,395 | €780 | -€615 | -44.1% |
| Current assets | 29/58 | €622 | €372 | -€250 | -40.2% |
| Amounts receivable within one year | 40/41 | €361 | €361 | = | 0.0% |
| Other amounts receivable | 41 | €361 | €361 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €260 | €11 | -€250 | -96.0% |
| Total equity and liabilities | 10/49 | €2,017 | €1,152 | -€865 | -42.9% |
| Equity | 10/15 | -€5,645 | -€6,876 | -€1,230 | -21.8% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,645 | -€7,876 | -€1,230 | -18.5% |
| Amounts payable | 17/49 | €7,662 | €8,028 | +€365 | +4.8% |
| Amounts payable within one year | 42/48 | €7,662 | €8,028 | +€365 | +4.8% |
| Other amounts payable | 47/48 | €7,662 | €8,028 | +€365 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €615 | €615 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€147 | -€65 | +€82 | +55.5% |
| Operating profit (loss) | 9901 | -€1,149 | -€1,080 | +€69 | +6.0% |
| Financial charges | 65/66B | €225 | €150 | -€75 | -33.3% |
| Recurring financial charges | 65 | €225 | €150 | -€75 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,374 | -€1,230 | +€144 | +10.5% |
| Profit (loss) for the period | 9904 | -€1,374 | -€1,230 | +€144 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,374 | -€1,230 | +€144 | +10.5% |
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 10 October 2026 via checked.be.