APM INTERIEUR: 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.
APM INTERIEUR
Largest movements
- Receivables within one year +€72,644
up €72,644 (+210%), from €34,598 to €107,242
of which Trade receivables: +€64,006
- Deferred charges and accrued income -€4,275
down €4,275 (-96.5%), from €4,430 to €155
- Cash -€3,427
down €3,427 (-81.3%), from €4,215 to €788
mainly Receivables within one year (-€72,644) and Other debts (-€1,000)
- Tangible fixed assets -€1,109
down €1,109 (-38.1%), from €2,909 to €1,800
of which Plant, machinery and equipment: -€693
- Trade debts +€38,550
up €38,550 (+126%), from €30,676 to €69,225
of which Bills of exchange payable: +€48,453
- Tax, wage and social debts +€13,444
up €13,444 (+347%), from €3,875 to €17,319
of which Remuneration and social security: +€10,000
- Profit (loss) carried forward +€13,207
up €13,207 (+320%), from €4,125 to €17,333
- Gross operating margin +€15,917
up €15,917 (+204%), from €7,819 to €23,736
- Taxes +€2,370
up €2,370 (+220%), from €1,075 to €3,444
- Staff costs +€1,853
up €1,853 (+312%), from €594 to €2,447
- Financial charges +€1,630
up €1,630 (+117%), from €1,399 to €3,029
- Depreciation +€657
up €657 (+146%), from €452 to €1,109
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 | €46,152 | €109,985 | +€63,833 | +138% |
| Fixed assets | 21/28 | €2,909 | €1,800 | -€1,109 | -38.1% |
| Tangible fixed assets | 22/27 | €2,909 | €1,800 | -€1,109 | -38.1% |
| Plant, machinery and equipment | 23 | €1,891 | €1,198 | -€693 | -36.6% |
| Furniture and vehicles | 24 | €1,018 | €602 | -€416 | -40.9% |
| Current assets | 29/58 | €43,243 | €108,185 | +€64,942 | +150% |
| Amounts receivable within one year | 40/41 | €34,598 | €107,242 | +€72,644 | +210% |
| Trade receivables | 40 | €29,786 | €93,792 | +€64,006 | +215% |
| Other amounts receivable | 41 | €4,812 | €13,450 | +€8,638 | +180% |
| Cash at bank and in hand | 54/58 | €4,215 | €788 | -€3,427 | -81.3% |
| Deferred charges and accrued income | 490/1 | €4,430 | €155 | -€4,275 | -96.5% |
| Total equity and liabilities | 10/49 | €46,152 | €109,985 | +€63,833 | +138% |
| Equity | 10/15 | €5,625 | €18,833 | +€13,207 | +235% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,125 | €17,333 | +€13,207 | +320% |
| Amounts payable | 17/49 | €40,526 | €91,152 | +€50,625 | +125% |
| Amounts payable within one year | 42/48 | €40,096 | €91,090 | +€50,994 | +127% |
| Trade debts | 44 | €30,676 | €69,225 | +€38,550 | +126% |
| Suppliers | 440/4 | €12,567 | €2,664 | -€9,903 | -78.8% |
| Bills of exchange payable | 441 | €18,108 | €66,562 | +€48,453 | +268% |
| Taxes, remuneration and social security | 45 | €3,875 | €17,319 | +€13,444 | +347% |
| Taxes | 450/3 | €1,075 | €4,519 | +€3,444 | +320% |
| Remuneration and social security | 454/9 | €2,800 | €12,800 | +€10,000 | +357% |
| Other amounts payable | 47/48 | €5,546 | €4,546 | -€1,000 | -18.0% |
| Accrued charges and deferred income | 492/3 | €430 | €61 | -€369 | -85.7% |
| Remuneration, social security and pensions | 62 | €594 | €2,447 | +€1,853 | +312% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €452 | €1,109 | +€657 | +146% |
| Other operating charges | 640/8 | €174 | €571 | +€397 | +228% |
| Gross operating margin | 9900 | €7,819 | €23,736 | +€15,917 | +204% |
| Operating profit (loss) | 9901 | €6,599 | €19,609 | +€13,010 | +197% |
| Financial income | 75/76B | €0 | €72 | +€72 | +717,500% |
| Recurring financial income | 75 | €0 | €72 | +€72 | +717,500% |
| Financial charges | 65/66B | €1,399 | €3,029 | +€1,630 | +117% |
| Recurring financial charges | 65 | €1,399 | €3,029 | +€1,630 | +117% |
| Profit (loss) for the period before taxes | 9903 | €5,200 | €16,652 | +€11,452 | +220% |
| Income taxes | 67/77 | €1,075 | €3,444 | +€2,370 | +220% |
| Profit (loss) for the period | 9904 | €4,125 | €13,207 | +€9,082 | +220% |
| Profit (loss) for the period to be appropriated | 9905 | €4,125 | €13,207 | +€9,082 | +220% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.