Apizz.: 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.
Apizz.
Largest movements
- Tangible fixed assets -€11,704
down €11,704 (-24.8%), from €47,110 to €35,406
of which Furniture and vehicles: -€10,082
- Cash -€4,376
down €4,376 (-95.3%), from €4,594 to €217
mainly Net result for the year (-€9,951) and Debts after one year (-€3,000)
- Receivables within one year +€1,452
up €1,452 (+43.7%), from €3,320 to €4,772
- Profit (loss) carried forward -€9,951
down €9,951 (-43.8%), from -€22,694 to -€32,645
- Debts after one year -€3,000
down €3,000 (-4.3%), from €70,000 to €67,000
- Other debts -€756
down €756 (-85.4%), from €885 to €129
- Gross operating margin +€13,056
up €13,056, from -€10,520 to €2,536
- Depreciation +€296
up €296 (+2.6%), from €11,408 to €11,704
- Financial charges +€118
up €118 (+1385.8%), from €9 to €126
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 | €55,078 | €40,452 | -€14,626 | -26.6% |
| Fixed assets | 21/28 | €47,110 | €35,406 | -€11,704 | -24.8% |
| Tangible fixed assets | 22/27 | €47,110 | €35,406 | -€11,704 | -24.8% |
| Plant, machinery and equipment | 23 | €6,562 | €4,940 | -€1,622 | -24.7% |
| Furniture and vehicles | 24 | €40,548 | €30,466 | -€10,082 | -24.9% |
| Current assets | 29/58 | €7,968 | €5,045 | -€2,923 | -36.7% |
| Amounts receivable within one year | 40/41 | €3,320 | €4,772 | +€1,452 | +43.7% |
| Trade receivables | 40 | €3,320 | €4,772 | +€1,452 | +43.7% |
| Cash at bank and in hand | 54/58 | €4,594 | €217 | -€4,376 | -95.3% |
| Deferred charges and accrued income | 490/1 | €54 | €56 | +€2 | +3.1% |
| Total equity and liabilities | 10/49 | €55,078 | €40,452 | -€14,626 | -26.6% |
| Equity | 10/15 | -€17,694 | -€27,645 | -€9,951 | -56.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,694 | -€32,645 | -€9,951 | -43.8% |
| Amounts payable | 17/49 | €72,772 | €68,097 | -€4,676 | -6.4% |
| Amounts payable after more than one year | 17 | €70,000 | €67,000 | -€3,000 | -4.3% |
| Financial debts | 170/4 | €70,000 | €67,000 | -€3,000 | -4.3% |
| Amounts payable within one year | 42/48 | €2,772 | €1,097 | -€1,676 | -60.4% |
| Trade debts | 44 | €495 | - | -€495 | |
| Suppliers | 440/4 | €495 | - | -€495 | |
| Taxes, remuneration and social security | 45 | €1,392 | €968 | -€425 | -30.5% |
| Taxes | 450/3 | €1,392 | €968 | -€425 | -30.5% |
| Other amounts payable | 47/48 | €885 | €129 | -€756 | -85.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,408 | €11,704 | +€296 | +2.6% |
| Other operating charges | 640/8 | €573 | €483 | -€90 | -15.7% |
| Gross operating margin | 9900 | -€10,520 | €2,536 | +€13,056 | |
| Operating profit (loss) | 9901 | -€22,501 | -€9,651 | +€12,850 | +57.1% |
| Financial income | 75/76B | €2 | €5 | +€3 | +229.6% |
| Recurring financial income | 75 | €2 | €5 | +€3 | +229.6% |
| Financial charges | 65/66B | €9 | €126 | +€118 | +1385.8% |
| Recurring financial charges | 65 | €9 | €126 | +€118 | +1385.8% |
| Profit (loss) for the period before taxes | 9903 | -€22,508 | -€9,772 | +€12,736 | +56.6% |
| Income taxes | 67/77 | €186 | €179 | -€7 | -3.9% |
| Profit (loss) for the period | 9904 | -€22,694 | -€9,951 | +€12,743 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,694 | -€9,951 | +€12,743 | +56.2% |
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 9 October 2026 via checked.be.