Aperta Agency: what changed
Aperta Agency
Largest movements
- Receivables within one year +€135,838
up €135,838 (+69.2%), from €196,338 to €332,176
of which Other amounts receivable: +€141,311
- Cash -€82,374
down €82,374 (-54.2%), from €151,879 to €69,505
mainly Receivables within one year (-€135,838) and Net result for the year (-€10,854)
- Deferred charges and accrued income -€9,887
down €9,887 (-84.6%), from €11,684 to €1,796
- Short-term financial debts +€50,000
new in 2025: €50,000
- Reserves -€10,854
down €10,854 (-4.4%), from €248,769 to €237,915
- Tax, wage and social debts +€6,584
up €6,584 (+148%), from €4,457 to €11,041
- Current portion of long-term debt -€6,167
down €6,167 (-100%), from €6,167 to €0
- Gross operating margin -€42,853
down €42,853, from €41,351 to -€1,503
- Staff costs -€10,461
down €10,461 (-100%), from €10,461 to €0
- Taxes -€7,324
down €7,324 (-100%), from €7,324 to €0
- Other operating charges +€2,087
up €2,087 (+74.2%), from €2,813 to €4,901
- Depreciation -€1,017
down €1,017 (-33.8%), from €3,010 to €1,993
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €362,897 | €405,689 | +€42,792 | +11.8% |
| Fixed assets | 21/28 | €2,996 | €2,211 | -€785 | -26.2% |
| Tangible fixed assets | 22/27 | €2,996 | €2,211 | -€785 | -26.2% |
| Furniture and vehicles | 24 | €2,996 | €2,211 | -€785 | -26.2% |
| Current assets | 29/58 | €359,901 | €403,478 | +€43,577 | +12.1% |
| Amounts receivable within one year | 40/41 | €196,338 | €332,176 | +€135,838 | +69.2% |
| Trade receivables | 40 | €109,698 | €104,225 | -€5,473 | -5.0% |
| Other amounts receivable | 41 | €86,641 | €227,952 | +€141,311 | +163% |
| Cash at bank and in hand | 54/58 | €151,879 | €69,505 | -€82,374 | -54.2% |
| Deferred charges and accrued income | 490/1 | €11,684 | €1,796 | -€9,887 | -84.6% |
| Total equity and liabilities | 10/49 | €362,897 | €405,689 | +€42,792 | +11.8% |
| Equity | 10/15 | €267,525 | €256,670 | -€10,854 | -4.1% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €248,769 | €237,915 | -€10,854 | -4.4% |
| Distributable reserves | 133 | €248,769 | €237,915 | -€10,854 | -4.4% |
| Profit (loss) carried forward | 14 | €5 | €5 | = | 0.0% |
| Amounts payable | 17/49 | €95,373 | €149,018 | +€53,646 | +56.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €95,373 | €149,018 | +€53,646 | +56.2% |
| Current portion of amounts payable after more than one year | 42 | €6,167 | €0 | -€6,167 | -100% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €83,362 | €82,841 | -€521 | -0.6% |
| Suppliers | 440/4 | €83,362 | €82,841 | -€521 | -0.6% |
| Taxes, remuneration and social security | 45 | €4,457 | €11,041 | +€6,584 | +148% |
| Taxes | 450/3 | €4,457 | €11,041 | +€6,584 | +148% |
| Other amounts payable | 47/48 | €1,387 | €5,136 | +€3,749 | +270% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €10,461 | €0 | -€10,461 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,010 | €1,993 | -€1,017 | -33.8% |
| Other operating charges | 640/8 | €2,813 | €4,901 | +€2,087 | +74.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €41,351 | -€1,503 | -€42,853 | |
| Operating profit (loss) | 9901 | €25,066 | -€8,397 | -€33,463 | |
| Financial income | 75/76B | €518 | €22 | -€497 | -95.8% |
| Recurring financial income | 75 | €518 | €22 | -€497 | -95.8% |
| Financial charges | 65/66B | €1,478 | €2,479 | +€1,001 | +67.8% |
| Recurring financial charges | 65 | €1,478 | €2,479 | +€1,001 | +67.8% |
| Profit (loss) for the period before taxes | 9903 | €24,106 | -€10,854 | -€34,961 | |
| Income taxes | 67/77 | €7,324 | €0 | -€7,324 | -100% |
| Profit (loss) for the period | 9904 | €16,783 | -€10,854 | -€27,637 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,783 | -€10,854 | -€27,637 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.