APKIOSK: 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.
APKIOSK
Largest movements
- Cash +€650
up €650 (+1302.0%), from €50 to €699
mainly Tax, wage and social debts (+€3,220) and Trade debts (+€934)
- Receivables within one year -€90
down €90 (-39.0%), from €231 to €141
- Profit (loss) carried forward -€3,999
down €3,999 (-14.4%), from -€27,841 to -€31,840
- Tax, wage and social debts +€3,220
up €3,220 (+259.3%), from €1,242 to €4,461
of which Remuneration and social security: +€3,210
- Trade debts +€934
up €934 (+8.2%), from €11,410 to €12,344
- Other debts +€405
up €405 (+4.4%), from €9,270 to €9,675
- Staff costs +€3,367
new in 2025: €3,367
- Gross operating margin +€919
up €919 (+95.8%), from -€959 to -€40
- Taxes +€12
new in 2025: €12
- Other operating charges +€12
up €12 (+2.5%), from €487 to €500
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 | €281 | €840 | +€560 | +199.4% |
| Current assets | 29/58 | €281 | €840 | +€560 | +199.4% |
| Amounts receivable within one year | 40/41 | €231 | €141 | -€90 | -39.0% |
| Other amounts receivable | 41 | €231 | €141 | -€90 | -39.0% |
| Cash at bank and in hand | 54/58 | €50 | €699 | +€650 | +1302.0% |
| Total equity and liabilities | 10/49 | €281 | €840 | +€560 | +199.4% |
| Equity | 10/15 | -€21,641 | -€25,640 | -€3,999 | -18.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,841 | -€31,840 | -€3,999 | -14.4% |
| Amounts payable | 17/49 | €21,922 | €26,480 | +€4,558 | +20.8% |
| Amounts payable within one year | 42/48 | €21,922 | €26,480 | +€4,558 | +20.8% |
| Trade debts | 44 | €11,410 | €12,344 | +€934 | +8.2% |
| Suppliers | 440/4 | €11,410 | €12,344 | +€934 | +8.2% |
| Taxes, remuneration and social security | 45 | €1,242 | €4,461 | +€3,220 | +259.3% |
| Taxes | 450/3 | €1,242 | €1,252 | +€10 | +0.8% |
| Remuneration and social security | 454/9 | - | €3,210 | +€3,210 | |
| Other amounts payable | 47/48 | €9,270 | €9,675 | +€405 | +4.4% |
| Non-recurring operating income | 76A | - | €348 | +€348 | |
| Remuneration, social security and pensions | 62 | - | €3,367 | +€3,367 | |
| Other operating charges | 640/8 | €487 | €500 | +€12 | +2.5% |
| Gross operating margin | 9900 | -€959 | -€40 | +€919 | +95.8% |
| Operating profit (loss) | 9901 | -€1,447 | -€3,906 | -€2,460 | -170.0% |
| Financial charges | 65/66B | €75 | €80 | +€5 | +6.4% |
| Recurring financial charges | 65 | €75 | €80 | +€5 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,522 | -€3,986 | -€2,464 | -161.9% |
| Income taxes | 67/77 | - | €12 | +€12 | |
| Profit (loss) for the period | 9904 | -€1,522 | -€3,999 | -€2,477 | -162.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,522 | -€3,999 | -€2,477 | -162.7% |
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 12 October 2026 via checked.be.