APETIJTJE: what changed
What changed
APETIJTJE
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€2,131
2024 · €13,257-€11,126
Equity
€105,865
2024 · €106,892-€1,027
Cash
€24,947
2024 · €21,312+€3,635
Balance sheet total
€203,357
2024 · €232,454-€29,096
Largest movements
Assets
- Tangible fixed assets -€34,568
down €34,568 (-18.8%), from €183,488 to €148,920
of which Leasing and similar rights: -€17,721
- Cash +€3,635
up €3,635 (+17.1%), from €21,312 to €24,947
mainly Depreciation (+€49,476) and Net result for the year (+€2,131)
- Receivables within one year +€2,751
up €2,751 (+29.3%), from €9,398 to €12,149
of which Other amounts receivable: +€2,040
Equity and liabilities
- Debts after one year -€23,655
down €23,655 (-30.9%), from €76,511 to €52,857
- Other debts -€4,006
down €4,006 (-82.9%), from €4,834 to €828
Income statement
- Gross operating margin -€11,646
down €11,646 (-16.4%), from €70,936 to €59,290
- Depreciation +€3,330
up €3,330 (+7.2%), from €46,147 to €49,476
- Taxes -€3,111
down €3,111 (-71.1%), from €4,377 to €1,266
- Financial charges -€1,064
down €1,064 (-21.8%), from €4,879 to €3,816
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.
Result 2024
€13,257
Gross operating margin
-€11,646
Staff costs
+€104
Depreciation
-€3,330
Other operating charges
-€266
Financial income
-€163
Financial charges
+€1,064
Taxes
+€3,111
Result 2025
€2,131
raises the resultlowers the result
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.
From operations
+€46,176
Investment
-€13,958
Financing
-€28,583
Cash 2024
€21,312
From operations (derived)
+€46,176
Net result for the year
+€2,131
Depreciation
+€49,476
Smaller working-capital items
-€35
Receivables within one year
-€2,751
Trade debts
-€404
Tax, wage and social debts
+€1,765
Other debts
-€4,006
Investment (derived)
-€13,958
Investment in fixed assets (net)
-€13,958
Financing
-€28,583
Debts after one year
-€23,655
Current portion of long-term debt
-€1,770
Contributions, distributions and other
-€3,158
Cash 2025
€24,947
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,454 | €203,357 | -€29,096 | -12.5% |
| Fixed assets | 21/28 | €184,993 | €149,475 | -€35,518 | -19.2% |
| Intangible fixed assets | 21 | €1,504 | €554 | -€950 | -63.2% |
| Tangible fixed assets | 22/27 | €183,488 | €148,920 | -€34,568 | -18.8% |
| Plant, machinery and equipment | 23 | €87,751 | €74,962 | -€12,788 | -14.6% |
| Furniture and vehicles | 24 | €42 | €0 | -€42 | -100% |
| Leasing and similar rights | 25 | €72,879 | €55,159 | -€17,721 | -24.3% |
| Other tangible fixed assets | 26 | €22,817 | €18,799 | -€4,018 | -17.6% |
| Current assets | 29/58 | €47,461 | €53,883 | +€6,422 | +13.5% |
| Stocks and contracts in progress | 3 | €14,874 | €14,952 | +€79 | +0.5% |
| Stocks | 30/36 | €14,874 | €14,952 | +€79 | +0.5% |
| Amounts receivable within one year | 40/41 | €9,398 | €12,149 | +€2,751 | +29.3% |
| Trade receivables | 40 | €4,985 | €5,695 | +€710 | +14.3% |
| Other amounts receivable | 41 | €4,413 | €6,454 | +€2,040 | +46.2% |
| Cash at bank and in hand | 54/58 | €21,312 | €24,947 | +€3,635 | +17.1% |
| Deferred charges and accrued income | 490/1 | €1,878 | €1,834 | -€43 | -2.3% |
| Total equity and liabilities | 10/49 | €232,454 | €203,357 | -€29,096 | -12.5% |
| Equity | 10/15 | €106,892 | €105,865 | -€1,027 | -1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100,692 | €99,665 | -€1,027 | -1.0% |
| Distributable reserves | 133 | €100,692 | €99,665 | -€1,027 | -1.0% |
| Amounts payable | 17/49 | €125,562 | €97,492 | -€28,069 | -22.4% |
| Amounts payable after more than one year | 17 | €76,511 | €52,857 | -€23,655 | -30.9% |
| Financial debts | 170/4 | €76,511 | €52,857 | -€23,655 | -30.9% |
| Amounts payable within one year | 42/48 | €49,050 | €44,636 | -€4,415 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €26,425 | €24,655 | -€1,770 | -6.7% |
| Trade debts | 44 | €11,235 | €10,831 | -€404 | -3.6% |
| Suppliers | 440/4 | €11,235 | €10,831 | -€404 | -3.6% |
| Taxes, remuneration and social security | 45 | €6,556 | €8,321 | +€1,765 | +26.9% |
| Taxes | 450/3 | €3,156 | €4,921 | +€1,765 | +55.9% |
| Remuneration and social security | 454/9 | €3,400 | €3,400 | = | 0.0% |
| Other amounts payable | 47/48 | €4,834 | €828 | -€4,006 | -82.9% |
| Non-recurring operating income | 76A | €4,500 | - | -€4,500 | |
| Remuneration, social security and pensions | 62 | €104 | - | -€104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,147 | €49,476 | +€3,330 | +7.2% |
| Other operating charges | 640/8 | €2,366 | €2,633 | +€266 | +11.2% |
| Gross operating margin | 9900 | €70,936 | €59,290 | -€11,646 | -16.4% |
| Operating profit (loss) | 9901 | €22,319 | €7,181 | -€15,139 | -67.8% |
| Financial income | 75/76B | €194 | €31 | -€163 | -83.9% |
| Recurring financial income | 75 | €194 | €31 | -€163 | -83.9% |
| Financial charges | 65/66B | €4,879 | €3,816 | -€1,064 | -21.8% |
| Recurring financial charges | 65 | €4,879 | €3,816 | -€1,064 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €17,634 | €3,396 | -€14,238 | -80.7% |
| Income taxes | 67/77 | €4,377 | €1,266 | -€3,111 | -71.1% |
| Profit (loss) for the period | 9904 | €13,257 | €2,131 | -€11,126 | -83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,257 | €2,131 | -€11,126 | -83.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.