APIS MELLIFICA: 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.
APIS MELLIFICA
Largest movements
- Receivables after one year -€11,700
down €11,700 (-6.2%), from €187,214 to €175,514
- Cash -€4,155
down €4,155 (-99.6%), from €4,170 to €15
mainly Net result for the year (-€11,303) and Debts after one year (-€7,500)
- Profit (loss) carried forward -€11,303
down €11,303 (-6.5%), from -€173,278 to -€184,581
- Debts after one year -€7,500
down €7,500 (-29.5%), from €25,433 to €17,933
- Debts within one year +€2,948
up €2,948 (+9.1%), from €32,300 to €35,248
- Purchases and services -€22,084
no longer reported in 2025 (was €22,084)
- Gross operating margin +€7,492
up €7,492 (+40.4%), from -€18,563 to -€11,071
- Turnover -€2,826
down €2,826 (-80.3%), from €3,520 to €694
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 | €191,384 | €175,529 | -€15,855 | -8.3% |
| Current assets | 29/58 | €191,384 | €175,529 | -€15,855 | -8.3% |
| Amounts receivable after more than one year | 29 | €187,214 | €175,514 | -€11,700 | -6.2% |
| Other amounts receivable | 291 | €187,214 | €175,514 | -€11,700 | -6.2% |
| Cash at bank and in hand | 54/58 | €4,170 | €15 | -€4,155 | -99.6% |
| Total equity and liabilities | 10/49 | €191,384 | €175,529 | -€15,855 | -8.3% |
| Equity | 10/15 | €133,651 | €122,348 | -€11,303 | -8.5% |
| Contributions | 10/11 | €306,929 | €306,929 | = | 0.0% |
| Capital | 10 | €306,929 | €306,929 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€173,278 | -€184,581 | -€11,303 | -6.5% |
| Amounts payable | 17/49 | €57,733 | €53,181 | -€4,552 | -7.9% |
| Amounts payable after more than one year | 17 | €25,433 | €17,933 | -€7,500 | -29.5% |
| Financial debts | 170/4 | €25,433 | €17,933 | -€7,500 | -29.5% |
| Amounts payable within one year | 42/48 | €32,300 | €35,248 | +€2,948 | +9.1% |
| Financial debts | 43 | - | €1,148 | +€1,148 | |
| Credit institutions | 430/8 | - | €1,148 | +€1,148 | |
| Turnover | 70 | €3,520 | €694 | -€2,826 | -80.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,084 | - | -€22,084 | |
| Other operating charges | 640/8 | €230 | €198 | -€32 | -13.9% |
| Gross operating margin | 9900 | -€18,563 | -€11,071 | +€7,492 | +40.4% |
| Operating profit (loss) | 9901 | -€18,793 | -€11,269 | +€7,524 | +40.0% |
| Financial income | 75/76B | €25 | €6 | -€19 | -76.0% |
| Recurring financial income | 75 | €25 | €6 | -€19 | -76.0% |
| Financial charges | 65/66B | €158 | €38 | -€120 | -75.9% |
| Recurring financial charges | 65 | €158 | €38 | -€120 | -75.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,926 | -€11,301 | +€7,625 | +40.3% |
| Income taxes | 67/77 | €8 | €2 | -€6 | -75.0% |
| Profit (loss) for the period | 9904 | -€18,934 | -€11,303 | +€7,631 | +40.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,934 | -€11,303 | +€7,631 | +40.3% |
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 10 October 2026 via checked.be.