APLANTIS: 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.
APLANTIS
Largest movements
- Tangible fixed assets +€33,424
up €33,424 (+9.4%), from €355,076 to €388,500
of which Furniture and vehicles: +€40,795
- Financial fixed assets +€16,250
up €16,250 (+5.4%), from €300,442 to €316,692
- Reserves +€58,923
up €58,923 (+19.9%), from €295,385 to €354,308
of which Distributable reserves: +€58,923
- Gross operating margin +€10,499
up €10,499 (+13.7%), from €76,528 to €87,026
- Depreciation +€8,193
up €8,193 (+90.8%), from €9,024 to €17,217
- Financial income +€3,676
up €3,676 (+14.6%), from €25,201 to €28,877
of which Non-recurring financial income: +€16,250
- Financial charges +€2,777
up €2,777 (+18.2%), from €15,242 to €18,019
of which Financial charges: +€2,777
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.
Derived cash bridge
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 | €669,648 | €735,123 | +€65,475 | +9.8% |
| Fixed assets | 21/28 | €655,518 | €705,192 | +€49,674 | +7.6% |
| Tangible fixed assets | 22/27 | €355,076 | €388,500 | +€33,424 | +9.4% |
| Land and buildings | 22 | €352,748 | €345,976 | -€6,772 | -1.9% |
| Plant, machinery and equipment | 23 | €708 | €108 | -€600 | -84.7% |
| Furniture and vehicles | 24 | €1,620 | €42,415 | +€40,795 | +2,518% |
| Financial fixed assets | 28 | €300,442 | €316,692 | +€16,250 | +5.4% |
| Current assets | 29/58 | €14,130 | €29,931 | +€15,801 | +112% |
| Stocks and contracts in progress | 3 | €2,565 | €8,354 | +€5,789 | +226% |
| Stocks | 30/36 | €2,565 | €8,354 | +€5,789 | +226% |
| Amounts receivable within one year | 40/41 | €11,130 | €17,921 | +€6,791 | +61.0% |
| Trade receivables | 40 | €10,042 | €16,559 | +€6,517 | +64.9% |
| Other amounts receivable | 41 | €1,089 | €1,363 | +€274 | +25.2% |
| Cash at bank and in hand | 54/58 | €434 | €3,614 | +€3,179 | +732% |
| Deferred charges and accrued income | 490/1 | - | €42 | +€42 | |
| Total equity and liabilities | 10/49 | €669,648 | €735,123 | +€65,475 | +9.8% |
| Equity | 10/15 | €451,000 | €507,908 | +€56,908 | +12.6% |
| Contributions | 10/11 | €153,600 | €153,600 | = | 0.0% |
| Reserves | 13 | €295,385 | €354,308 | +€58,923 | +19.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €295,385 | €354,308 | +€58,923 | +19.9% |
| Profit (loss) carried forward | 14 | €2,015 | €0 | -€2,015 | -100% |
| Amounts payable | 17/49 | €218,648 | €227,215 | +€8,567 | +3.9% |
| Amounts payable within one year | 42/48 | €203,406 | €209,195 | +€5,790 | +2.8% |
| Trade debts | 44 | €1,344 | €287 | -€1,057 | -78.7% |
| Suppliers | 440/4 | €1,344 | €287 | -€1,057 | -78.7% |
| Taxes, remuneration and social security | 45 | €179 | €2,888 | +€2,709 | +1,512% |
| Taxes | 450/3 | €179 | €2,888 | +€2,709 | +1,512% |
| Other amounts payable | 47/48 | €201,882 | €206,020 | +€4,138 | +2.0% |
| Accrued charges and deferred income | 492/3 | €15,242 | €18,019 | +€2,777 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,024 | €17,217 | +€8,193 | +90.8% |
| Other operating charges | 640/8 | €1,446 | €1,652 | +€206 | +14.2% |
| Non-recurring operating charges | 66A | - | €556 | +€556 | |
| Gross operating margin | 9900 | €76,528 | €87,026 | +€10,499 | +13.7% |
| Operating profit (loss) | 9901 | €66,058 | €67,602 | +€1,544 | +2.3% |
| Financial income | 75/76B | €25,201 | €28,877 | +€3,676 | +14.6% |
| Recurring financial income | 75 | €25,201 | €12,627 | -€12,574 | -49.9% |
| Non-recurring financial income | 76B | - | €16,250 | +€16,250 | |
| Financial charges | 65/66B | €15,242 | €18,019 | +€2,777 | +18.2% |
| Recurring financial charges | 65 | €15,242 | €18,019 | +€2,777 | +18.2% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €76,017 | €78,460 | +€2,443 | +3.2% |
| Income taxes | 67/77 | €19,732 | €19,537 | -€195 | -1.0% |
| Profit (loss) for the period | 9904 | €56,285 | €58,923 | +€2,638 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,285 | €58,923 | +€2,638 | +4.7% |
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 15 October 2026 via checked.be.