APerium: what changed
Two fiscal 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.
APerium
Largest movements
- Cash -€18,438
down €18,438 (-32.2%), from €57,309 to €38,870
mainly Tax, wage and social debts (-€14,114) and Trade debts (-€12,212)
- Receivables within one year -€10,617
down €10,617 (-14.7%), from €72,316 to €61,698
of which Trade receivables: -€9,669
- Tax, wage and social debts -€14,114
down €14,114 (-40.2%), from €35,121 to €21,007
of which Taxes: -€15,762
- Trade debts -€12,212
down €12,212 (-42.2%), from €28,905 to €16,693
- Accrued charges and deferred income -€4,461
down €4,461 (-31.1%), from €14,363 to €9,902
- Profit (loss) carried forward +€2,920
up €2,920 (+8.7%), from €33,484 to €36,404
- Staff costs -€3,007
down €3,007 (-3.3%), from €91,436 to €88,429
- Gross operating margin -€1,828
down €1,828 (-1.9%), from €95,711 to €93,883
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 | €129,964 | €102,119 | -€27,845 | -21.4% |
| Current assets | 29/58 | €129,964 | €102,119 | -€27,845 | -21.4% |
| Amounts receivable within one year | 40/41 | €72,316 | €61,698 | -€10,617 | -14.7% |
| Trade receivables | 40 | €68,366 | €58,696 | -€9,669 | -14.1% |
| Other amounts receivable | 41 | €3,950 | €3,002 | -€948 | -24.0% |
| Cash at bank and in hand | 54/58 | €57,309 | €38,870 | -€18,438 | -32.2% |
| Deferred charges and accrued income | 490/1 | €340 | €1,550 | +€1,211 | +356.2% |
| Total equity and liabilities | 10/49 | €129,964 | €102,119 | -€27,845 | -21.4% |
| Equity | 10/15 | €41,544 | €44,464 | +€2,920 | +7.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,484 | €36,404 | +€2,920 | +8.7% |
| Amounts payable | 17/49 | €88,420 | €57,655 | -€30,765 | -34.8% |
| Amounts payable within one year | 42/48 | €74,058 | €47,753 | -€26,304 | -35.5% |
| Trade debts | 44 | €28,905 | €16,693 | -€12,212 | -42.2% |
| Suppliers | 440/4 | €28,905 | €16,693 | -€12,212 | -42.2% |
| Taxes, remuneration and social security | 45 | €35,121 | €21,007 | -€14,114 | -40.2% |
| Taxes | 450/3 | €24,514 | €8,752 | -€15,762 | -64.3% |
| Remuneration and social security | 454/9 | €10,607 | €12,255 | +€1,648 | +15.5% |
| Other amounts payable | 47/48 | €10,032 | €10,054 | +€22 | +0.2% |
| Accrued charges and deferred income | 492/3 | €14,363 | €9,902 | -€4,461 | -31.1% |
| Remuneration, social security and pensions | 62 | €91,436 | €88,429 | -€3,007 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €731 | - | -€731 | |
| Other operating charges | 640/8 | €620 | €520 | -€100 | -16.2% |
| Gross operating margin | 9900 | €95,711 | €93,883 | -€1,828 | -1.9% |
| Operating profit (loss) | 9901 | €2,924 | €4,935 | +€2,011 | +68.8% |
| Financial charges | 65/66B | €196 | €227 | +€32 | +16.1% |
| Recurring financial charges | 65 | €196 | €227 | +€32 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €2,728 | €4,708 | +€1,979 | +72.5% |
| Income taxes | 67/77 | €948 | €1,787 | +€840 | +88.6% |
| Profit (loss) for the period | 9904 | €1,781 | €2,920 | +€1,140 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,781 | €2,920 | +€1,140 | +64.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.