APLINKA: what changed
Two fiscal 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.
APLINKA
Largest movements
- Tangible fixed assets -€82,008
down €82,008 (-39.2%), from €208,978 to €126,970
of which Land and buildings: -€73,251
- Cash +€46,085
up €46,085 (+2380.4%), from €1,936 to €48,021
mainly Investment in fixed assets (net) (+€73,251) and Net result for the year (+€67,537)
- Receivables within one year +€26,976
up €26,976 (+27.9%), from €96,775 to €123,751
of which Trade receivables: +€35,830
- Debts after one year -€84,366
down €84,366 (-17.2%), from €490,732 to €406,366
of which Other amounts payable: -€79,267
- Reserves +€67,537
up €67,537 (+22.8%), from €296,383 to €363,920
of which Distributable reserves: +€67,537
- Tax, wage and social debts +€33,097
up €33,097 (+148.8%), from €22,242 to €55,338
of which Taxes: +€30,847
- Current portion of long-term debt -€15,926
down €15,926 (-75.7%), from €21,025 to €5,099
- Gross operating margin +€120,471
up €120,471, from -€2,922 to €117,549
- Taxes +€25,485
up €25,485 (+3890.3%), from €655 to €26,140
- Other operating charges +€10,304
up €10,304 (+546.3%), from €1,886 to €12,190
- Financial charges +€1,793
up €1,793 (+158.4%), from €1,132 to €2,925
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 | €903,568 | €895,128 | -€8,440 | -0.9% |
| Fixed assets | 21/28 | €799,478 | €717,470 | -€82,008 | -10.3% |
| Tangible fixed assets | 22/27 | €208,978 | €126,970 | -€82,008 | -39.2% |
| Land and buildings | 22 | €186,666 | €113,415 | -€73,251 | -39.2% |
| Furniture and vehicles | 24 | €22,312 | €13,555 | -€8,757 | -39.2% |
| Financial fixed assets | 28 | €590,500 | €590,500 | = | 0.0% |
| Current assets | 29/58 | €104,090 | €177,658 | +€73,567 | +70.7% |
| Amounts receivable within one year | 40/41 | €96,775 | €123,751 | +€26,976 | +27.9% |
| Trade receivables | 40 | €87,347 | €123,177 | +€35,830 | +41.0% |
| Other amounts receivable | 41 | €9,428 | €574 | -€8,854 | -93.9% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,936 | €48,021 | +€46,085 | +2380.4% |
| Deferred charges and accrued income | 490/1 | €5,380 | €5,887 | +€507 | +9.4% |
| Total equity and liabilities | 10/49 | €903,568 | €895,128 | -€8,440 | -0.9% |
| Equity | 10/15 | €358,283 | €425,820 | +€67,537 | +18.9% |
| Contributions | 10/11 | €61,900 | €61,900 | = | 0.0% |
| Reserves | 13 | €296,383 | €363,920 | +€67,537 | +22.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €296,383 | €363,920 | +€67,537 | +22.8% |
| Amounts payable | 17/49 | €545,285 | €469,307 | -€75,977 | -13.9% |
| Amounts payable after more than one year | 17 | €490,732 | €406,366 | -€84,366 | -17.2% |
| Financial debts | 170/4 | €5,099 | €0 | -€5,099 | -100.0% |
| Other amounts payable | 178/9 | €485,633 | €406,366 | -€79,267 | -16.3% |
| Amounts payable within one year | 42/48 | €53,700 | €62,941 | +€9,241 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €21,025 | €5,099 | -€15,926 | -75.7% |
| Trade debts | 44 | €10,434 | €2,504 | -€7,930 | -76.0% |
| Suppliers | 440/4 | €10,434 | €2,504 | -€7,930 | -76.0% |
| Taxes, remuneration and social security | 45 | €22,242 | €55,338 | +€33,097 | +148.8% |
| Taxes | 450/3 | €22,242 | €53,088 | +€30,847 | +138.7% |
| Remuneration and social security | 454/9 | - | €2,250 | +€2,250 | |
| Accrued charges and deferred income | 492/3 | €853 | €0 | -€853 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,666 | €8,757 | -€909 | -9.4% |
| Other operating charges | 640/8 | €1,886 | €12,190 | +€10,304 | +546.3% |
| Gross operating margin | 9900 | -€2,922 | €117,549 | +€120,471 | |
| Operating profit (loss) | 9901 | -€14,474 | €96,602 | +€111,076 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,132 | €2,925 | +€1,793 | +158.4% |
| Recurring financial charges | 65 | €1,132 | €2,925 | +€1,793 | +158.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,606 | €93,678 | +€109,284 | |
| Income taxes | 67/77 | €655 | €26,140 | +€25,485 | +3890.3% |
| Profit (loss) for the period | 9904 | -€16,261 | €67,537 | +€83,798 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,261 | €67,537 | +€83,798 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.