APLIHO: 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.
APLIHO
Largest movements
- Cash +€11,536
up €11,536 (+1,352%), from €853 to €12,389
mainly Receivables within one year (+€9,646) and Net result for the year (+€7,842)
- Receivables within one year -€9,646
down €9,646 (-100%), from €9,646 to €0
of which Trade receivables: -€9,569
- Tangible fixed assets -€7,039
down €7,039 (-22.4%), from €31,419 to €24,379
of which Furniture and vehicles: -€5,573
- Reserves +€7,437
up €7,437 (+2,228%), from €334 to €7,771
- Debts after one year -€7,393
down €7,393 (-34.0%), from €21,743 to €14,351
- Other debts -€5,000
down €5,000 (-96.0%), from €5,206 to €206
- Trade debts -€1,538
down €1,538 (-76.3%), from €2,016 to €478
- Tax, wage and social debts +€1,200
up €1,200 (+27.5%), from €4,365 to €5,565
- Gross operating margin +€11,572
up €11,572 (+131%), from €8,848 to €20,419
- Taxes +€2,889
up €2,889 (+476%), from €607 to €3,495
- Financial charges +€320
up €320 (+37.4%), from €855 to €1,175
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 | €43,642 | €38,763 | -€4,879 | -11.2% |
| Fixed assets | 21/28 | €31,419 | €24,379 | -€7,039 | -22.4% |
| Tangible fixed assets | 22/27 | €31,419 | €24,379 | -€7,039 | -22.4% |
| Land and buildings | 22 | €12,422 | €10,956 | -€1,466 | -11.8% |
| Furniture and vehicles | 24 | €18,997 | €13,424 | -€5,573 | -29.3% |
| Current assets | 29/58 | €12,224 | €14,384 | +€2,160 | +17.7% |
| Amounts receivable within one year | 40/41 | €9,646 | €0 | -€9,646 | -100% |
| Trade receivables | 40 | €9,569 | €0 | -€9,569 | -100% |
| Other amounts receivable | 41 | €77 | €0 | -€77 | -100% |
| Cash at bank and in hand | 54/58 | €853 | €12,389 | +€11,536 | +1,352% |
| Deferred charges and accrued income | 490/1 | €1,725 | €1,995 | +€271 | +15.7% |
| Total equity and liabilities | 10/49 | €43,642 | €38,763 | -€4,879 | -11.2% |
| Equity | 10/15 | €2,929 | €10,771 | +€7,842 | +268% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €334 | €7,771 | +€7,437 | +2,228% |
| Distributable reserves | 133 | €334 | €7,771 | +€7,437 | +2,228% |
| Profit (loss) carried forward | 14 | -€405 | €0 | +€405 | |
| Amounts payable | 17/49 | €40,713 | €27,993 | -€12,721 | -31.2% |
| Amounts payable after more than one year | 17 | €21,743 | €14,351 | -€7,393 | -34.0% |
| Financial debts | 170/4 | €21,743 | €14,351 | -€7,393 | -34.0% |
| Amounts payable within one year | 42/48 | €18,688 | €13,642 | -€5,046 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €7,101 | €7,393 | +€292 | +4.1% |
| Trade debts | 44 | €2,016 | €478 | -€1,538 | -76.3% |
| Suppliers | 440/4 | €2,016 | €478 | -€1,538 | -76.3% |
| Taxes, remuneration and social security | 45 | €4,365 | €5,565 | +€1,200 | +27.5% |
| Taxes | 450/3 | €4,365 | €5,565 | +€1,200 | +27.5% |
| Other amounts payable | 47/48 | €5,206 | €206 | -€5,000 | -96.0% |
| Accrued charges and deferred income | 492/3 | €282 | €0 | -€282 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,039 | €7,039 | = | 0.0% |
| Other operating charges | 640/8 | €751 | €869 | +€117 | +15.6% |
| Gross operating margin | 9900 | €8,848 | €20,419 | +€11,572 | +131% |
| Operating profit (loss) | 9901 | €1,057 | €12,511 | +€11,455 | +1,084% |
| Financial charges | 65/66B | €855 | €1,175 | +€320 | +37.4% |
| Recurring financial charges | 65 | €855 | €1,175 | +€320 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | €202 | €11,337 | +€11,135 | +5,515% |
| Income taxes | 67/77 | €607 | €3,495 | +€2,889 | +476% |
| Profit (loss) for the period | 9904 | -€405 | €7,842 | +€8,246 | |
| Profit (loss) for the period to be appropriated | 9905 | -€405 | €7,842 | +€8,246 |
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 25 October 2026 via checked.be.