APERIO PROD: 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.
APERIO PROD
Largest movements
- Receivables after one year +€7,500
up €7,500 (+150.0%), from €5,000 to €12,500
- Receivables within one year +€3,957
up €3,957 (+13.7%), from €28,814 to €32,771
of which Other amounts receivable: +€2,040
- Cash -€2,795
down €2,795 (-79.7%), from €3,508 to €713
mainly Contributions, distributions and other (-€15,630) and Receivables after one year (-€7,500)
- Tangible fixed assets -€1,025
down €1,025 (-16.8%), from €6,095 to €5,070
of which Land and buildings: -€723
- Other debts +€11,382
up €11,382 (+265.3%), from €4,290 to €15,672
- Reserves -€6,730
down €6,730 (-29.2%), from €23,040 to €16,310
- Tax, wage and social debts +€1,905
up €1,905 (+18.8%), from €10,110 to €12,015
- Trade debts +€1,072
up €1,072 (+1221.3%), from €88 to €1,160
- Gross operating margin -€16,840
down €16,840 (-51.6%), from €32,622 to €15,783
- Taxes -€3,888
down €3,888 (-56.8%), from €6,847 to €2,960
- Financial income -€2,672
down €2,672 (-94.8%), from €2,819 to €148
of which Non-recurring financial income: -€2,479
- Depreciation +€971
up €971 (+100.9%), from €962 to €1,933
- Other operating charges +€370
up €370 (+1297.4%), from €29 to €399
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 | €43,418 | €51,054 | +€7,637 | +17.6% |
| Fixed assets | 21/28 | €6,095 | €5,070 | -€1,025 | -16.8% |
| Tangible fixed assets | 22/27 | €6,095 | €5,070 | -€1,025 | -16.8% |
| Land and buildings | 22 | €3,271 | €2,548 | -€723 | -22.1% |
| Furniture and vehicles | 24 | €2,824 | €2,523 | -€301 | -10.7% |
| Current assets | 29/58 | €37,322 | €45,984 | +€8,662 | +23.2% |
| Amounts receivable after more than one year | 29 | €5,000 | €12,500 | +€7,500 | +150.0% |
| Other amounts receivable | 291 | €5,000 | €12,500 | +€7,500 | +150.0% |
| Amounts receivable within one year | 40/41 | €28,814 | €32,771 | +€3,957 | +13.7% |
| Trade receivables | 40 | €28,814 | €30,730 | +€1,916 | +6.7% |
| Other amounts receivable | 41 | - | €2,040 | +€2,040 | |
| Cash at bank and in hand | 54/58 | €3,508 | €713 | -€2,795 | -79.7% |
| Total equity and liabilities | 10/49 | €43,418 | €51,054 | +€7,637 | +17.6% |
| Equity | 10/15 | €27,130 | €20,408 | -€6,722 | -24.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €23,040 | €16,310 | -€6,730 | -29.2% |
| Distributable reserves | 133 | €23,040 | €16,310 | -€6,730 | -29.2% |
| Profit (loss) carried forward | 14 | €90 | €98 | +€8 | +8.7% |
| Amounts payable | 17/49 | €16,288 | €30,647 | +€14,359 | +88.2% |
| Amounts payable within one year | 42/48 | €16,288 | €30,647 | +€14,359 | +88.2% |
| Current portion of amounts payable after more than one year | 42 | €1,800 | €1,800 | = | 0.0% |
| Trade debts | 44 | €88 | €1,160 | +€1,072 | +1221.3% |
| Suppliers | 440/4 | €88 | €1,160 | +€1,072 | +1221.3% |
| Taxes, remuneration and social security | 45 | €10,110 | €12,015 | +€1,905 | +18.8% |
| Taxes | 450/3 | €10,110 | €12,015 | +€1,905 | +18.8% |
| Other amounts payable | 47/48 | €4,290 | €15,672 | +€11,382 | +265.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €962 | €1,933 | +€971 | +100.9% |
| Other operating charges | 640/8 | €29 | €399 | +€370 | +1297.4% |
| Gross operating margin | 9900 | €32,622 | €15,783 | -€16,840 | -51.6% |
| Operating profit (loss) | 9901 | €31,632 | €13,451 | -€18,181 | -57.5% |
| Financial income | 75/76B | €2,819 | €148 | -€2,672 | -94.8% |
| Recurring financial income | 75 | €340 | €148 | -€192 | -56.5% |
| Non-recurring financial income | 76B | €2,479 | - | -€2,479 | |
| Financial charges | 65/66B | €1,830 | €1,731 | -€99 | -5.4% |
| Recurring financial charges | 65 | €1,830 | €1,731 | -€99 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €32,621 | €11,868 | -€20,754 | -63.6% |
| Income taxes | 67/77 | €6,847 | €2,960 | -€3,888 | -56.8% |
| Profit (loss) for the period | 9904 | €25,774 | €8,908 | -€16,866 | -65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,774 | €8,908 | -€16,866 | -65.4% |
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 9 October 2026 via checked.be.