APERS-LAMPROYE: 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.
APERS-LAMPROYE
Largest movements
- Tangible fixed assets -€16,248
down €16,248 (-9.1%), from €178,220 to €161,973
of which Furniture and vehicles: -€11,015
- Cash +€14,813
up €14,813 (+19.2%), from €77,281 to €92,094
mainly Depreciation (+€26,591) and Net result for the year (+€25,104)
- Deferred charges and accrued income -€2,651
down €2,651 (-71.1%), from €3,730 to €1,079
- Reserves +€14,900
up €14,900 (+18.4%), from €81,077 to €95,977
of which Distributable reserves: +€14,900
- Debts after one year -€13,730
down €13,730 (-19.0%), from €72,206 to €58,476
- Other debts -€9,713
down €9,713 (-45.1%), from €21,520 to €11,807
- Tax, wage and social debts +€3,719
up €3,719 (+80.5%), from €4,618 to €8,337
of which Remuneration and social security: +€3,239
- Trade debts +€3,468
up €3,468 (+33.3%), from €10,421 to €13,889
- Gross operating margin -€25,290
down €25,290 (-20.6%), from €122,842 to €97,552
- Taxes -€3,307
down €3,307 (-24.8%), from €13,336 to €10,028
- Staff costs +€2,881
up €2,881 (+12.4%), from €23,206 to €26,086
- Depreciation -€1,414
down €1,414 (-5.0%), from €28,005 to €26,591
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 | €264,618 | €260,340 | -€4,278 | -1.6% |
| Fixed assets | 21/28 | €178,220 | €161,973 | -€16,248 | -9.1% |
| Tangible fixed assets | 22/27 | €178,220 | €161,973 | -€16,248 | -9.1% |
| Plant, machinery and equipment | 23 | €18,021 | €16,364 | -€1,658 | -9.2% |
| Furniture and vehicles | 24 | €17,255 | €6,240 | -€11,015 | -63.8% |
| Other tangible fixed assets | 26 | €142,944 | €139,369 | -€3,575 | -2.5% |
| Current assets | 29/58 | €86,398 | €98,368 | +€11,970 | +13.9% |
| Amounts receivable within one year | 40/41 | €5,387 | €5,195 | -€192 | -3.6% |
| Trade receivables | 40 | €5,387 | €3,410 | -€1,977 | -36.7% |
| Other amounts receivable | 41 | - | €1,785 | +€1,785 | |
| Cash at bank and in hand | 54/58 | €77,281 | €92,094 | +€14,813 | +19.2% |
| Deferred charges and accrued income | 490/1 | €3,730 | €1,079 | -€2,651 | -71.1% |
| Total equity and liabilities | 10/49 | €264,618 | €260,340 | -€4,278 | -1.6% |
| Equity | 10/15 | €137,591 | €151,029 | +€13,438 | +9.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €81,077 | €95,977 | +€14,900 | +18.4% |
| Tax-exempt reserves | 132 | €3,617 | €3,617 | = | 0.0% |
| Distributable reserves | 133 | €77,460 | €92,360 | +€14,900 | +19.2% |
| Profit (loss) carried forward | 14 | €50,315 | €48,852 | -€1,462 | -2.9% |
| Amounts payable | 17/49 | €127,027 | €109,311 | -€17,715 | -13.9% |
| Amounts payable after more than one year | 17 | €72,206 | €58,476 | -€13,730 | -19.0% |
| Financial debts | 170/4 | €72,206 | €58,476 | -€13,730 | -19.0% |
| Amounts payable within one year | 42/48 | €53,645 | €50,301 | -€3,344 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €17,086 | €16,268 | -€818 | -4.8% |
| Trade debts | 44 | €10,421 | €13,889 | +€3,468 | +33.3% |
| Suppliers | 440/4 | €10,421 | €13,889 | +€3,468 | +33.3% |
| Taxes, remuneration and social security | 45 | €4,618 | €8,337 | +€3,719 | +80.5% |
| Taxes | 450/3 | €3,043 | €3,523 | +€480 | +15.8% |
| Remuneration and social security | 454/9 | €1,576 | €4,815 | +€3,239 | +205.6% |
| Other amounts payable | 47/48 | €21,520 | €11,807 | -€9,713 | -45.1% |
| Accrued charges and deferred income | 492/3 | €1,175 | €534 | -€641 | -54.6% |
| Non-recurring operating income | 76A | - | €6,240 | +€6,240 | |
| Remuneration, social security and pensions | 62 | €23,206 | €26,086 | +€2,881 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,005 | €26,591 | -€1,414 | -5.0% |
| Other operating charges | 640/8 | €2,647 | €3,399 | +€752 | +28.4% |
| Non-recurring operating charges | 66A | €13,131 | - | -€13,131 | |
| Gross operating margin | 9900 | €122,842 | €97,552 | -€25,290 | -20.6% |
| Operating profit (loss) | 9901 | €55,853 | €41,475 | -€14,378 | -25.7% |
| Financial income | 75/76B | €825 | €641 | -€184 | -22.3% |
| Recurring financial income | 75 | €825 | €641 | -€184 | -22.3% |
| Financial charges | 65/66B | €7,705 | €6,984 | -€720 | -9.3% |
| Recurring financial charges | 65 | €7,705 | €6,984 | -€720 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €48,974 | €35,132 | -€13,842 | -28.3% |
| Income taxes | 67/77 | €13,336 | €10,028 | -€3,307 | -24.8% |
| Profit (loss) for the period | 9904 | €35,638 | €25,104 | -€10,534 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,638 | €25,104 | -€10,534 | -29.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.