Aperta Studio: 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.
Aperta Studio
Largest movements
- Cash -€14,814
down €14,814 (-88.8%), from €16,686 to €1,872
mainly Trade debts (-€26,281) and Investment in fixed assets (net) (-€22,992)
- Intangible fixed assets +€13,859
up €13,859 (+52.6%), from €26,360 to €40,218
- Receivables within one year -€9,277
down €9,277 (-31.5%), from €29,451 to €20,174
of which Other amounts receivable: -€12,612
- Trade debts -€26,281
down €26,281 (-97.2%), from €27,043 to €762
- Other debts +€21,306
up €21,306 (+19.5%), from €109,420 to €130,725
- Profit (loss) carried forward -€5,151
down €5,151, from €254 to -€4,897
- Depreciation +€8,584
up €8,584 (+1563.4%), from €549 to €9,133
- Gross operating margin +€3,327
up €3,327 (+250.6%), from €1,327 to €4,654
- Financial income -€455
down €455 (-100.0%), from €455 to €0
- Other operating charges -€313
down €313 (-33.9%), from €923 to €610
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 | €141,717 | €131,594 | -€10,123 | -7.1% |
| Fixed assets | 21/28 | €95,580 | €109,439 | +€13,859 | +14.5% |
| Intangible fixed assets | 21 | €26,360 | €40,218 | +€13,859 | +52.6% |
| Financial fixed assets | 28 | €69,220 | €69,220 | = | 0.0% |
| Current assets | 29/58 | €46,137 | €22,156 | -€23,982 | -52.0% |
| Amounts receivable within one year | 40/41 | €29,451 | €20,174 | -€9,277 | -31.5% |
| Trade receivables | 40 | €13,800 | €17,135 | +€3,335 | +24.2% |
| Other amounts receivable | 41 | €15,651 | €3,039 | -€12,612 | -80.6% |
| Cash at bank and in hand | 54/58 | €16,686 | €1,872 | -€14,814 | -88.8% |
| Deferred charges and accrued income | 490/1 | - | €109 | +€109 | |
| Total equity and liabilities | 10/49 | €141,717 | €131,594 | -€10,123 | -7.1% |
| Equity | 10/15 | €5,254 | €103 | -€5,151 | -98.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €254 | -€4,897 | -€5,151 | |
| Amounts payable | 17/49 | €136,463 | €131,491 | -€4,972 | -3.6% |
| Amounts payable within one year | 42/48 | €136,463 | €131,491 | -€4,972 | -3.6% |
| Financial debts | 43 | - | €4 | +€4 | |
| Credit institutions | 430/8 | - | €4 | +€4 | |
| Trade debts | 44 | €27,043 | €762 | -€26,281 | -97.2% |
| Suppliers | 440/4 | €27,043 | €762 | -€26,281 | -97.2% |
| Other amounts payable | 47/48 | €109,420 | €130,725 | +€21,306 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €549 | €9,133 | +€8,584 | +1563.4% |
| Other operating charges | 640/8 | €923 | €610 | -€313 | -33.9% |
| Gross operating margin | 9900 | €1,327 | €4,654 | +€3,327 | +250.6% |
| Operating profit (loss) | 9901 | -€145 | -€5,089 | -€4,945 | -3421.1% |
| Financial income | 75/76B | €455 | €0 | -€455 | -100.0% |
| Recurring financial income | 75 | €455 | €0 | -€455 | -100.0% |
| Financial charges | 65/66B | €56 | €62 | +€6 | +10.1% |
| Recurring financial charges | 65 | €56 | €62 | +€6 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €254 | -€5,151 | -€5,406 | |
| Profit (loss) for the period | 9904 | €254 | -€5,151 | -€5,406 | |
| Profit (loss) for the period to be appropriated | 9905 | €254 | -€5,151 | -€5,406 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.