APILI: 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.
APILI
Largest movements
- Cash +€30,047
up €30,047 (+14.8%), from €203,372 to €233,420
mainly Net result for the year (+€35,707) and Tax, wage and social debts (+€1,784)
- Receivables within one year +€7,170
up €7,170 (+25.0%), from €28,720 to €35,890
of which Other amounts receivable: +€4,290
- Reserves +€35,000
up €35,000 (+29.0%), from €120,765 to €155,765
- Gross operating margin -€19,707
down €19,707 (-28.1%), from €70,064 to €50,357
- Turnover -€18,713
down €18,713 (-12.0%), from €156,038 to €137,325
- Taxes -€4,255
down €4,255 (-23.4%), from €18,220 to €13,965
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.
Derived cash bridge
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 | €232,726 | €269,453 | +€36,727 | +15.8% |
| Fixed assets | 21/28 | €633 | €142 | -€491 | -77.5% |
| Tangible fixed assets | 22/27 | €633 | €142 | -€491 | -77.5% |
| Furniture and vehicles | 24 | €633 | €142 | -€491 | -77.5% |
| Current assets | 29/58 | €232,093 | €269,310 | +€37,217 | +16.0% |
| Amounts receivable within one year | 40/41 | €28,720 | €35,890 | +€7,170 | +25.0% |
| Trade receivables | 40 | €26,941 | €29,820 | +€2,880 | +10.7% |
| Other amounts receivable | 41 | €1,780 | €6,070 | +€4,290 | +241% |
| Cash at bank and in hand | 54/58 | €203,372 | €233,420 | +€30,047 | +14.8% |
| Total equity and liabilities | 10/49 | €232,726 | €269,453 | +€36,727 | +15.8% |
| Equity | 10/15 | €214,826 | €250,534 | +€35,707 | +16.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €120,765 | €155,765 | +€35,000 | +29.0% |
| Tax-exempt reserves | 132 | €120,765 | €155,765 | +€35,000 | +29.0% |
| Profit (loss) carried forward | 14 | €91,061 | €91,769 | +€707 | +0.8% |
| Amounts payable | 17/49 | €17,900 | €18,919 | +€1,019 | +5.7% |
| Amounts payable within one year | 42/48 | €17,900 | €18,919 | +€1,019 | +5.7% |
| Taxes, remuneration and social security | 45 | €7,819 | €9,603 | +€1,784 | +22.8% |
| Taxes | 450/3 | €7,819 | €9,603 | +€1,784 | +22.8% |
| Other amounts payable | 47/48 | €10,081 | €9,316 | -€765 | -7.6% |
| Turnover | 70 | €156,038 | €137,325 | -€18,713 | -12.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €85,974 | €86,968 | +€994 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,542 | €491 | -€1,051 | -68.2% |
| Other operating charges | 640/8 | €854 | €54 | -€800 | -93.7% |
| Gross operating margin | 9900 | €70,064 | €50,357 | -€19,707 | -28.1% |
| Operating profit (loss) | 9901 | €67,668 | €49,812 | -€17,856 | -26.4% |
| Financial charges | 65/66B | €140 | €140 | = | 0.0% |
| Recurring financial charges | 65 | €140 | €140 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €67,528 | €49,672 | -€17,856 | -26.4% |
| Income taxes | 67/77 | €18,220 | €13,965 | -€4,255 | -23.4% |
| Profit (loss) for the period | 9904 | €49,308 | €35,707 | -€13,600 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,308 | €35,707 | -€13,600 | -27.6% |
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 15 October 2026 via checked.be.