APLOS: 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.
APLOS
Largest movements
- Current investments +€13.8m
up €13.8m (+3,702%), from €372,609 to €14.2m
- Financial fixed assets +€425,000
up €425,000 (+2.8%), from €15.4m to €15.8m
- Profit (loss) carried forward +€12.5m
up €12.5m (+85.7%), from €14.6m to €27.1m
- Reserves +€1.6m
up €1.6m (+644%), from €248,332 to €1.8m
- Financial income +€14.3m
up €14.3m (+37,727%), from €38,001 to €14.4m
- Taxes +€160,000
up €160,000, from €0 to €160,000
- Financial charges +€31,667
up €31,667 (+99.3%), from €31,875 to €63,542
- Gross operating margin -€11,675
down €11,675 (-70.1%), from -€16,649 to -€28,324
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 | €16,189,761 | €30,227,699 | +€14.0m | +86.7% |
| Fixed assets | 21/28 | €15,414,255 | €15,839,255 | +€425,000 | +2.8% |
| Financial fixed assets | 28 | €15,414,255 | €15,839,255 | +€425,000 | +2.8% |
| Current assets | 29/58 | €775,506 | €14,388,444 | +€13.6m | +1,755% |
| Amounts receivable after more than one year | 29 | €22,079 | €20,824 | -€1,254 | -5.7% |
| Other amounts receivable | 291 | €22,079 | €20,824 | -€1,254 | -5.7% |
| Amounts receivable within one year | 40/41 | €48,146 | €20,333 | -€27,814 | -57.8% |
| Other amounts receivable | 41 | €48,146 | €20,333 | -€27,814 | -57.8% |
| Current investments | 50/53 | €372,609 | €14,168,080 | +€13.8m | +3,702% |
| Cash at bank and in hand | 54/58 | €218,548 | €65,151 | -€153,397 | -70.2% |
| Deferred charges and accrued income | 490/1 | €114,124 | €114,056 | -€67 | -0.1% |
| Total equity and liabilities | 10/49 | €16,189,761 | €30,227,699 | +€14.0m | +86.7% |
| Equity | 10/15 | €15,561,294 | €29,682,952 | +€14.1m | +90.7% |
| Contributions | 10/11 | €702,359 | €702,359 | = | 0.0% |
| Reserves | 13 | €248,332 | €1,848,332 | +€1.6m | +644% |
| Distributable reserves | 133 | €248,332 | €1,848,332 | +€1.6m | +644% |
| Profit (loss) carried forward | 14 | €14,610,602 | €27,132,261 | +€12.5m | +85.7% |
| Amounts payable | 17/49 | €628,467 | €544,747 | -€83,720 | -13.3% |
| Amounts payable within one year | 42/48 | €595,142 | €510,280 | -€84,861 | -14.3% |
| Trade debts | 44 | €2,771 | €5,185 | +€2,413 | +87.1% |
| Suppliers | 440/4 | €2,771 | €5,185 | +€2,413 | +87.1% |
| Taxes, remuneration and social security | 45 | €21,129 | €160,000 | +€138,871 | +657% |
| Taxes | 450/3 | €21,129 | €160,000 | +€138,871 | +657% |
| Other amounts payable | 47/48 | €571,241 | €345,096 | -€226,146 | -39.6% |
| Accrued charges and deferred income | 492/3 | €33,325 | €34,467 | +€1,142 | +3.4% |
| Other operating charges | 640/8 | €1,161 | €1,194 | +€33 | +2.8% |
| Gross operating margin | 9900 | -€16,649 | -€28,324 | -€11,675 | -70.1% |
| Operating profit (loss) | 9901 | -€17,810 | -€29,517 | -€11,707 | -65.7% |
| Financial income | 75/76B | €38,001 | €14,374,718 | +€14.3m | +37,727% |
| Recurring financial income | 75 | €38,001 | €14,374,718 | +€14.3m | +37,727% |
| Financial charges | 65/66B | €31,875 | €63,542 | +€31,667 | +99.3% |
| Recurring financial charges | 65 | €31,875 | €63,542 | +€31,667 | +99.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,684 | €14,281,658 | +€14.3m | |
| Income taxes | 67/77 | €0 | €160,000 | +€160,000 | |
| Profit (loss) for the period | 9904 | -€11,684 | €14,121,658 | +€14.1m | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,684 | €14,121,658 | +€14.1m |
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 16 October 2026 via checked.be.