Aperotheek: 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.
Aperotheek
Largest movements
- Tangible fixed assets +€115,437
up €115,437 (+195.2%), from €59,142 to €174,579
of which Other tangible fixed assets: +€94,739
- Receivables within one year -€47,037
down €47,037 (-90.6%), from €51,908 to €4,871
of which Other amounts receivable: -€49,000
- Cash +€26,155
up €26,155 (+58.0%), from €45,119 to €71,274
mainly Debts after one year (+€52,274) and Receivables within one year (+€47,037)
- Intangible fixed assets -€22,000
down €22,000 (-22.1%), from €99,607 to €77,607
- Stocks and contracts +€15,655
up €15,655 (+82.0%), from €19,089 to €34,744
- Debts after one year +€52,274
up €52,274 (+26.7%), from €195,577 to €247,851
- Current portion of long-term debt +€25,767
up €25,767 (+117.8%), from €21,877 to €47,644
- Tax, wage and social debts +€13,907
up €13,907 (+78.9%), from €17,636 to €31,542
of which Remuneration and social security: +€11,380
- Trade debts -€5,810
down €5,810 (-11.6%), from €50,091 to €44,281
- Profit (loss) carried forward +€5,295
up €5,295 (+10.7%), from -€49,414 to -€44,119
- Gross operating margin +€169,537
up €169,537 (+10094.9%), from €1,679 to €171,216
- Staff costs +€93,217
up €93,217 (+636.0%), from €14,657 to €107,874
- Depreciation +€17,009
up €17,009 (+65.9%), from €25,807 to €42,816
- Financial charges +€3,316
up €3,316 (+99.9%), from €3,318 to €6,634
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 | €278,574 | €370,607 | +€92,034 | +33.0% |
| Fixed assets | 21/28 | €158,748 | €254,351 | +€95,602 | +60.2% |
| Intangible fixed assets | 21 | €99,607 | €77,607 | -€22,000 | -22.1% |
| Tangible fixed assets | 22/27 | €59,142 | €174,579 | +€115,437 | +195.2% |
| Plant, machinery and equipment | 23 | €36,390 | €27,464 | -€8,925 | -24.5% |
| Furniture and vehicles | 24 | €17,210 | €21,617 | +€4,408 | +25.6% |
| Leasing and similar rights | 25 | - | €25,215 | +€25,215 | |
| Other tangible fixed assets | 26 | €5,543 | €100,282 | +€94,739 | +1709.3% |
| Financial fixed assets | 28 | - | €2,165 | +€2,165 | |
| Current assets | 29/58 | €119,825 | €116,256 | -€3,569 | -3.0% |
| Stocks and contracts in progress | 3 | €19,089 | €34,744 | +€15,655 | +82.0% |
| Stocks | 30/36 | €19,089 | €34,744 | +€15,655 | +82.0% |
| Amounts receivable within one year | 40/41 | €51,908 | €4,871 | -€47,037 | -90.6% |
| Trade receivables | 40 | €1,908 | €3,871 | +€1,963 | +102.9% |
| Other amounts receivable | 41 | €50,000 | €1,000 | -€49,000 | -98.0% |
| Cash at bank and in hand | 54/58 | €45,119 | €71,274 | +€26,155 | +58.0% |
| Deferred charges and accrued income | 490/1 | €3,709 | €5,368 | +€1,659 | +44.7% |
| Total equity and liabilities | 10/49 | €278,574 | €370,607 | +€92,034 | +33.0% |
| Equity | 10/15 | -€49,114 | -€43,819 | +€5,295 | +10.8% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,414 | -€44,119 | +€5,295 | +10.7% |
| Amounts payable | 17/49 | €327,688 | €414,427 | +€86,739 | +26.5% |
| Amounts payable after more than one year | 17 | €195,577 | €247,851 | +€52,274 | +26.7% |
| Financial debts | 170/4 | €195,577 | €247,851 | +€52,274 | +26.7% |
| Amounts payable within one year | 42/48 | €132,111 | €166,576 | +€34,465 | +26.1% |
| Current portion of amounts payable after more than one year | 42 | €21,877 | €47,644 | +€25,767 | +117.8% |
| Trade debts | 44 | €50,091 | €44,281 | -€5,810 | -11.6% |
| Suppliers | 440/4 | €50,091 | €44,281 | -€5,810 | -11.6% |
| Taxes, remuneration and social security | 45 | €17,636 | €31,542 | +€13,907 | +78.9% |
| Taxes | 450/3 | €12,796 | €15,323 | +€2,527 | +19.7% |
| Remuneration and social security | 454/9 | €4,840 | €16,220 | +€11,380 | +235.1% |
| Other amounts payable | 47/48 | €42,508 | €43,108 | +€600 | +1.4% |
| Remuneration, social security and pensions | 62 | €14,657 | €107,874 | +€93,217 | +636.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,807 | €42,816 | +€17,009 | +65.9% |
| Other operating charges | 640/8 | €7,320 | €8,598 | +€1,279 | +17.5% |
| Gross operating margin | 9900 | €1,679 | €171,216 | +€169,537 | +10094.9% |
| Operating profit (loss) | 9901 | -€46,104 | €11,928 | +€58,032 | |
| Financial income | 75/76B | €7 | €0 | -€7 | -100.0% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100.0% |
| Financial charges | 65/66B | €3,318 | €6,634 | +€3,316 | +99.9% |
| Recurring financial charges | 65 | €3,318 | €6,634 | +€3,316 | +99.9% |
| Profit (loss) for the period before taxes | 9903 | -€49,414 | €5,295 | +€54,709 | |
| Profit (loss) for the period | 9904 | -€49,414 | €5,295 | +€54,709 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,414 | €5,295 | +€54,709 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.