APISOINS: 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.
APISOINS
Largest movements
- Cash +€40,463
up €40,463 (+49.8%), from €81,178 to €121,641
mainly Other debts (+€40,543) and Depreciation (+€20,342)
- Tangible fixed assets -€3,092
down €3,092 (-2.1%), from €146,055 to €142,963
of which Land and buildings: -€7,302
- Other debts +€40,543
up €40,543 (+2604.4%), from €1,557 to €42,099
- Trade debts +€18,237
up €18,237 (+1034.5%), from €1,763 to €20,000
- Debts after one year -€11,947
down €11,947 (-11.7%), from €102,344 to €90,397
- Profit (loss) carried forward -€11,615
down €11,615 (-11.4%), from €102,131 to €90,516
- Tax, wage and social debts +€3,802
up €3,802 (+108.1%), from €3,518 to €7,320
- Gross operating margin -€24,057
down €24,057 (-62.1%), from €38,766 to €14,709
- Taxes -€3,093
down €3,093 (-84.0%), from €3,682 to €590
- Depreciation -€2,535
down €2,535 (-11.1%), from €22,876 to €20,342
- Other operating charges +€1,012
up €1,012 (+34.8%), from €2,905 to €3,916
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 | €231,135 | €270,339 | +€39,204 | +17.0% |
| Fixed assets | 21/28 | €146,055 | €142,963 | -€3,092 | -2.1% |
| Tangible fixed assets | 22/27 | €146,055 | €142,963 | -€3,092 | -2.1% |
| Land and buildings | 22 | €116,621 | €109,320 | -€7,302 | -6.3% |
| Furniture and vehicles | 24 | €4,290 | €14,087 | +€9,798 | +228.4% |
| Other tangible fixed assets | 26 | €25,144 | €19,556 | -€5,587 | -22.2% |
| Current assets | 29/58 | €85,081 | €127,376 | +€42,295 | +49.7% |
| Cash at bank and in hand | 54/58 | €81,178 | €121,641 | +€40,463 | +49.8% |
| Deferred charges and accrued income | 490/1 | €3,902 | €5,735 | +€1,833 | +47.0% |
| Total equity and liabilities | 10/49 | €231,135 | €270,339 | +€39,204 | +17.0% |
| Equity | 10/15 | €110,191 | €98,576 | -€11,615 | -10.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,131 | €90,516 | -€11,615 | -11.4% |
| Amounts payable | 17/49 | €120,944 | €171,763 | +€50,819 | +42.0% |
| Amounts payable after more than one year | 17 | €102,344 | €90,397 | -€11,947 | -11.7% |
| Financial debts | 170/4 | €102,344 | €90,397 | -€11,947 | -11.7% |
| Amounts payable within one year | 42/48 | €18,601 | €81,366 | +€62,765 | +337.4% |
| Current portion of amounts payable after more than one year | 42 | €11,763 | €11,947 | +€184 | +1.6% |
| Trade debts | 44 | €1,763 | €20,000 | +€18,237 | +1034.5% |
| Suppliers | 440/4 | €1,763 | €20,000 | +€18,237 | +1034.5% |
| Taxes, remuneration and social security | 45 | €3,518 | €7,320 | +€3,802 | +108.1% |
| Taxes | 450/3 | €3,518 | €7,320 | +€3,802 | +108.1% |
| Other amounts payable | 47/48 | €1,557 | €42,099 | +€40,543 | +2604.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,876 | €20,342 | -€2,535 | -11.1% |
| Other operating charges | 640/8 | €2,905 | €3,916 | +€1,012 | +34.8% |
| Gross operating margin | 9900 | €38,766 | €14,709 | -€24,057 | -62.1% |
| Operating profit (loss) | 9901 | €12,985 | -€9,549 | -€22,534 | |
| Financial income | 75/76B | €546 | €867 | +€321 | +58.8% |
| Recurring financial income | 75 | €546 | €867 | +€321 | +58.8% |
| Financial charges | 65/66B | €2,252 | €2,343 | +€91 | +4.1% |
| Recurring financial charges | 65 | €2,252 | €2,343 | +€91 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €11,279 | -€11,025 | -€22,304 | |
| Income taxes | 67/77 | €3,682 | €590 | -€3,093 | -84.0% |
| Profit (loss) for the period | 9904 | €7,597 | -€11,615 | -€19,211 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,597 | -€11,615 | -€19,211 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.