APILUKI: 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.
APILUKI
Largest movements
- Receivables within one year +€7,686
new in 2025: €7,686
- Cash -€4,036
down €4,036 (-93.3%), from €4,326 to €290
mainly Receivables within one year (-€7,686) and Other debts (-€3,039)
- Contributions +€8,684
up €8,684 (+87.6%), from €9,916 to €18,600
- Other debts -€3,039
no longer reported in 2025 (was €3,039)
- Profit (loss) carried forward -€1,156
down €1,156 (-11.6%), from -€9,997 to -€11,153
- Tax, wage and social debts -€483
no longer reported in 2025 (was €483)
- Trade debts -€356
down €356 (-74.8%), from €477 to €120
- Gross operating margin -€4,808
down €4,808, from €4,408 to -€400
- Taxes -€288
no longer reported in 2025 (was €288)
- Other operating charges +€185
up €185 (+47.7%), from €387 to €572
- Financial charges +€63
up €63 (+51.7%), from €121 to €184
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 | €4,326 | €7,976 | +€3,650 | +84.4% |
| Current assets | 29/58 | €4,326 | €7,976 | +€3,650 | +84.4% |
| Amounts receivable within one year | 40/41 | - | €7,686 | +€7,686 | |
| Other amounts receivable | 41 | - | €7,686 | +€7,686 | |
| Cash at bank and in hand | 54/58 | €4,326 | €290 | -€4,036 | -93.3% |
| Total equity and liabilities | 10/49 | €4,326 | €7,976 | +€3,650 | +84.4% |
| Equity | 10/15 | €328 | €7,856 | +€7,528 | +2297.6% |
| Contributions | 10/11 | €9,916 | €18,600 | +€8,684 | +87.6% |
| Reserves | 13 | €409 | €409 | = | 0.0% |
| Distributable reserves | 133 | €409 | €409 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,997 | -€11,153 | -€1,156 | -11.6% |
| Amounts payable | 17/49 | €3,999 | €120 | -€3,878 | -97.0% |
| Amounts payable within one year | 42/48 | €3,999 | €120 | -€3,878 | -97.0% |
| Trade debts | 44 | €477 | €120 | -€356 | -74.8% |
| Suppliers | 440/4 | €477 | €120 | -€356 | -74.8% |
| Taxes, remuneration and social security | 45 | €483 | - | -€483 | |
| Taxes | 450/3 | €483 | - | -€483 | |
| Other amounts payable | 47/48 | €3,039 | - | -€3,039 | |
| Other operating charges | 640/8 | €387 | €572 | +€185 | +47.7% |
| Gross operating margin | 9900 | €4,408 | -€400 | -€4,808 | |
| Operating profit (loss) | 9901 | €4,021 | -€972 | -€4,993 | |
| Financial charges | 65/66B | €121 | €184 | +€63 | +51.7% |
| Recurring financial charges | 65 | €121 | €184 | +€63 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | €3,900 | -€1,156 | -€5,056 | |
| Income taxes | 67/77 | €288 | - | -€288 | |
| Profit (loss) for the period | 9904 | €3,612 | -€1,156 | -€4,768 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,612 | -€1,156 | -€4,768 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.