APHEA: 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.
APHEA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
From the 2025 result to the 2026 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €169,399 | €169,399 | = | 0.0% |
| Fixed assets | 21/28 | €168,113 | €168,113 | = | 0.0% |
| Tangible fixed assets | 22/27 | €168,113 | €168,113 | = | 0.0% |
| Land and buildings | 22 | €168,113 | €168,113 | = | 0.0% |
| Current assets | 29/58 | €1,286 | €1,286 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,286 | €1,286 | = | 0.0% |
| Other amounts receivable | 41 | €1,286 | €1,286 | = | 0.0% |
| Total equity and liabilities | 10/49 | €169,399 | €169,399 | = | 0.0% |
| Equity | 10/15 | -€92,352 | -€92,352 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,552 | -€98,552 | = | 0.0% |
| Amounts payable | 17/49 | €261,751 | €261,751 | = | 0.0% |
| Amounts payable after more than one year | 17 | €175,190 | €175,190 | = | 0.0% |
| Financial debts | 170/4 | €172,565 | €172,565 | = | 0.0% |
| Other amounts payable | 178/9 | €2,625 | €2,625 | = | 0.0% |
| Amounts payable within one year | 42/48 | €86,561 | €86,561 | = | 0.0% |
| Financial debts | 43 | €20,041 | €20,041 | = | 0.0% |
| Credit institutions | 430/8 | €20,041 | €20,041 | = | 0.0% |
| Trade debts | 44 | €24,376 | €24,376 | = | 0.0% |
| Suppliers | 440/4 | €24,376 | €24,376 | = | 0.0% |
| Other amounts payable | 47/48 | €42,144 | €42,144 | = | 0.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.