Aperooo: 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.
Aperooo
Largest movements
- Stocks and contracts -€12,956
down €12,956 (-28.4%), from €45,559 to €32,603
- Cash +€8,829
up €8,829 (+465.0%), from €1,899 to €10,728
mainly Stocks and contracts (+€12,956) and Trade debts (+€5,341)
- Intangible fixed assets -€772
down €772 (-33.3%), from €2,315 to €1,543
- Profit (loss) carried forward -€11,527
down €11,527 (-812.7%), from -€1,418 to -€12,946
- Trade debts +€5,341
up €5,341 (+13.1%), from €40,858 to €46,199
- Gross operating margin -€8,459
down €8,459 (-4355.6%), from -€194 to -€8,653
- Other operating charges +€1,287
up €1,287 (+1892.1%), from €68 to €1,355
- Financial charges +€147
up €147 (+212.8%), from €69 to €216
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 | €54,934 | €49,223 | -€5,711 | -10.4% |
| Fixed assets | 21/28 | €2,833 | €1,543 | -€1,290 | -45.5% |
| Intangible fixed assets | 21 | €2,315 | €1,543 | -€772 | -33.3% |
| Tangible fixed assets | 22/27 | €518 | - | -€518 | |
| Plant, machinery and equipment | 23 | €518 | - | -€518 | |
| Current assets | 29/58 | €52,102 | €47,680 | -€4,421 | -8.5% |
| Stocks and contracts in progress | 3 | €45,559 | €32,603 | -€12,956 | -28.4% |
| Stocks | 30/36 | €45,559 | €32,603 | -€12,956 | -28.4% |
| Amounts receivable within one year | 40/41 | €4,644 | €4,349 | -€295 | -6.3% |
| Trade receivables | 40 | €4,250 | €4,349 | +€99 | +2.3% |
| Other amounts receivable | 41 | €394 | - | -€394 | |
| Cash at bank and in hand | 54/58 | €1,899 | €10,728 | +€8,829 | +465.0% |
| Total equity and liabilities | 10/49 | €54,934 | €49,223 | -€5,711 | -10.4% |
| Equity | 10/15 | €582 | -€10,946 | -€11,527 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,418 | -€12,946 | -€11,527 | -812.7% |
| Amounts payable | 17/49 | €54,353 | €60,169 | +€5,816 | +10.7% |
| Amounts payable within one year | 42/48 | €54,353 | €60,169 | +€5,816 | +10.7% |
| Trade debts | 44 | €40,858 | €46,199 | +€5,341 | +13.1% |
| Suppliers | 440/4 | €40,858 | €46,199 | +€5,341 | +13.1% |
| Taxes, remuneration and social security | 45 | €60 | €260 | +€200 | +333.6% |
| Taxes | 450/3 | €60 | €260 | +€200 | +333.6% |
| Other amounts payable | 47/48 | €13,435 | €13,710 | +€275 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,316 | €1,290 | -€27 | -2.0% |
| Other operating charges | 640/8 | €68 | €1,355 | +€1,287 | +1892.1% |
| Gross operating margin | 9900 | -€194 | -€8,653 | -€8,459 | -4355.6% |
| Operating profit (loss) | 9901 | -€1,579 | -€11,298 | -€9,719 | -615.7% |
| Financial charges | 65/66B | €69 | €216 | +€147 | +212.8% |
| Recurring financial charges | 65 | €69 | €216 | +€147 | +212.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,648 | -€11,514 | -€9,866 | -598.8% |
| Income taxes | 67/77 | €0 | €13 | +€13 | |
| Profit (loss) for the period | 9904 | -€1,648 | -€11,527 | -€9,880 | -599.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,648 | -€11,527 | -€9,880 | -599.6% |
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 5 October 2026 via checked.be.