Apokort: 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.
Apokort
Largest movements
- Cash -€242,864
down €242,864 (-83.6%), from €290,603 to €47,739
mainly Contributions, distributions and other (-€228,139) and Receivables within one year (-€40,400)
- Receivables within one year +€40,400
up €40,400, from €0 to €40,400
- Contributions -€190,000
down €190,000 (-39.6%), from €480,000 to €290,000
- Other debts -€12,411
down €12,411 (-24.6%), from €50,550 to €38,139
- Financial income +€10,872
up €10,872 (+36.8%), from €29,528 to €40,400
- Gross operating margin -€692
down €692 (-77.4%), from -€894 to -€1,585
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 | €530,603 | €328,139 | -€202,464 | -38.2% |
| Fixed assets | 21/28 | €240,000 | €240,000 | = | 0.0% |
| Financial fixed assets | 28 | €240,000 | €240,000 | = | 0.0% |
| Current assets | 29/58 | €290,603 | €88,139 | -€202,464 | -69.7% |
| Amounts receivable within one year | 40/41 | €0 | €40,400 | +€40,400 | |
| Trade receivables | 40 | €0 | €40,400 | +€40,400 | |
| Cash at bank and in hand | 54/58 | €290,603 | €47,739 | -€242,864 | -83.6% |
| Total equity and liabilities | 10/49 | €530,603 | €328,139 | -€202,464 | -38.2% |
| Equity | 10/15 | €480,053 | €290,000 | -€190,053 | -39.6% |
| Contributions | 10/11 | €480,000 | €290,000 | -€190,000 | -39.6% |
| Reserves | 13 | €53 | €0 | -€53 | -99.9% |
| Distributable reserves | 133 | €53 | €0 | -€53 | -99.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €50,550 | €38,139 | -€12,411 | -24.6% |
| Amounts payable within one year | 42/48 | €50,550 | €38,139 | -€12,411 | -24.6% |
| Other amounts payable | 47/48 | €50,550 | €38,139 | -€12,411 | -24.6% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€894 | -€1,585 | -€692 | -77.4% |
| Operating profit (loss) | 9901 | -€1,393 | -€2,099 | -€706 | -50.7% |
| Financial income | 75/76B | €29,528 | €40,400 | +€10,872 | +36.8% |
| Recurring financial income | 75 | €29,528 | €40,400 | +€10,872 | +36.8% |
| Financial charges | 65/66B | €221 | €215 | -€5 | -2.3% |
| Recurring financial charges | 65 | €221 | €215 | -€5 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €27,914 | €38,086 | +€10,171 | +36.4% |
| Profit (loss) for the period | 9904 | €27,914 | €38,086 | +€10,171 | +36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,914 | €38,086 | +€10,171 | +36.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.