Aphrodyed: what changed
Two fiscal 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.
Aphrodyed
Largest movements
- Tangible fixed assets +€16,644
up €16,644 (+88.7%), from €18,758 to €35,402
of which Furniture and vehicles: +€9,003
- Receivables within one year +€5,408
up €5,408 (+85.7%), from €6,308 to €11,716
of which Trade receivables: +€8,140
- Cash -€4,954
down €4,954 (-62.6%), from €7,917 to €2,963
mainly Investment in fixed assets (net) (-€26,439) and Advances received (-€10,195)
- Intangible fixed assets -€817
down €817 (-61.4%), from €1,331 to €514
- Debts after one year +€25,000
new in 2025: €25,000
- Advances received -€10,195
no longer reported in 2025 (was €10,195)
- Trade debts -€2,775
down €2,775 (-30.1%), from €9,203 to €6,429
- Other debts +€2,486
new in 2025: €2,486
- Reserves +€1,243
up €1,243 (+10.4%), from €11,964 to €13,207
- Depreciation +€7,102
up €7,102 (+202.3%), from €3,510 to €10,612
- Gross operating margin -€2,268
down €2,268 (-13.0%), from €17,401 to €15,133
- Taxes -€1,869
down €1,869 (-66.4%), from €2,815 to €946
- Other operating charges +€1,426
up €1,426 (+206.8%), from €690 to €2,116
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 | €39,436 | €55,036 | +€15,600 | +39.6% |
| Fixed assets | 21/28 | €20,089 | €35,916 | +€15,827 | +78.8% |
| Intangible fixed assets | 21 | €1,331 | €514 | -€817 | -61.4% |
| Tangible fixed assets | 22/27 | €18,758 | €35,402 | +€16,644 | +88.7% |
| Plant, machinery and equipment | 23 | €13,041 | €21,326 | +€8,285 | +63.5% |
| Furniture and vehicles | 24 | €2,845 | €11,848 | +€9,003 | +316.5% |
| Other tangible fixed assets | 26 | €2,872 | €2,228 | -€644 | -22.4% |
| Current assets | 29/58 | €19,347 | €19,120 | -€228 | -1.2% |
| Stocks and contracts in progress | 3 | €4,128 | €3,686 | -€442 | -10.7% |
| Stocks | 30/36 | €4,128 | €3,686 | -€442 | -10.7% |
| Amounts receivable within one year | 40/41 | €6,308 | €11,716 | +€5,408 | +85.7% |
| Trade receivables | 40 | €3,576 | €11,716 | +€8,140 | +227.6% |
| Other amounts receivable | 41 | €2,731 | - | -€2,731 | |
| Cash at bank and in hand | 54/58 | €7,917 | €2,963 | -€4,954 | -62.6% |
| Deferred charges and accrued income | 490/1 | €995 | €755 | -€239 | -24.1% |
| Total equity and liabilities | 10/49 | €39,436 | €55,036 | +€15,600 | +39.6% |
| Equity | 10/15 | €16,964 | €18,207 | +€1,243 | +7.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €11,964 | €13,207 | +€1,243 | +10.4% |
| Distributable reserves | 133 | €11,964 | €13,207 | +€1,243 | +10.4% |
| Amounts payable | 17/49 | €22,472 | €36,829 | +€14,357 | +63.9% |
| Amounts payable after more than one year | 17 | - | €25,000 | +€25,000 | |
| Other amounts payable | 178/9 | - | €25,000 | +€25,000 | |
| Amounts payable within one year | 42/48 | €22,213 | €11,512 | -€10,701 | -48.2% |
| Trade debts | 44 | €9,203 | €6,429 | -€2,775 | -30.1% |
| Suppliers | 440/4 | €9,203 | €6,429 | -€2,775 | -30.1% |
| Advances received on contracts in progress | 46 | €10,195 | - | -€10,195 | |
| Taxes, remuneration and social security | 45 | €2,815 | €2,597 | -€218 | -7.7% |
| Taxes | 450/3 | €2,815 | €2,597 | -€218 | -7.7% |
| Other amounts payable | 47/48 | - | €2,486 | +€2,486 | |
| Accrued charges and deferred income | 492/3 | €260 | €317 | +€58 | +22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,510 | €10,612 | +€7,102 | +202.3% |
| Other operating charges | 640/8 | €690 | €2,116 | +€1,426 | +206.8% |
| Gross operating margin | 9900 | €17,401 | €15,133 | -€2,268 | -13.0% |
| Operating profit (loss) | 9901 | €13,201 | €2,405 | -€10,796 | -81.8% |
| Financial income | 75/76B | €1 | €8 | +€7 | +1186.9% |
| Recurring financial income | 75 | €1 | €8 | +€7 | +1186.9% |
| Financial charges | 65/66B | €353 | €224 | -€129 | -36.5% |
| Recurring financial charges | 65 | €353 | €224 | -€129 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €12,849 | €2,188 | -€10,661 | -83.0% |
| Income taxes | 67/77 | €2,815 | €946 | -€1,869 | -66.4% |
| Profit (loss) for the period | 9904 | €10,034 | €1,243 | -€8,792 | -87.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,034 | €1,243 | -€8,792 | -87.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.