Apomires: 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.
Apomires
Largest movements
- Cash +€29,734
up €29,734 (+62.6%), from €47,461 to €77,195
mainly Net result for the year (+€23,995) and Depreciation (+€7,917)
- Tangible fixed assets -€7,917
down €7,917 (-34.6%), from €22,889 to €14,972
- Reserves +€23,990
up €23,990 (+62.7%), from €38,280 to €62,270
- Debts after one year -€5,627
down €5,627 (-43.3%), from €12,983 to €7,356
- Tax, wage and social debts +€1,393
up €1,393 (+17.2%), from €8,094 to €9,487
- Gross operating margin +€4,618
up €4,618 (+11.8%), from €39,096 to €43,714
- Taxes +€1,360
up €1,360 (+14.9%), from €9,114 to €10,474
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 | €79,726 | €101,247 | +€21,521 | +27.0% |
| Fixed assets | 21/28 | €22,889 | €14,972 | -€7,917 | -34.6% |
| Tangible fixed assets | 22/27 | €22,889 | €14,972 | -€7,917 | -34.6% |
| Furniture and vehicles | 24 | €22,889 | €14,972 | -€7,917 | -34.6% |
| Current assets | 29/58 | €56,837 | €86,275 | +€29,438 | +51.8% |
| Amounts receivable within one year | 40/41 | €8,697 | €7,904 | -€793 | -9.1% |
| Trade receivables | 40 | €7,745 | €7,902 | +€157 | +2.0% |
| Other amounts receivable | 41 | €952 | €2 | -€950 | -99.8% |
| Cash at bank and in hand | 54/58 | €47,461 | €77,195 | +€29,734 | +62.6% |
| Deferred charges and accrued income | 490/1 | €678 | €1,175 | +€497 | +73.3% |
| Total equity and liabilities | 10/49 | €79,726 | €101,247 | +€21,521 | +27.0% |
| Equity | 10/15 | €48,287 | €72,282 | +€23,995 | +49.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €38,280 | €62,270 | +€23,990 | +62.7% |
| Distributable reserves | 133 | €38,280 | €62,270 | +€23,990 | +62.7% |
| Profit (loss) carried forward | 14 | €7 | €12 | +€5 | +78.6% |
| Amounts payable | 17/49 | €31,439 | €28,965 | -€2,474 | -7.9% |
| Amounts payable after more than one year | 17 | €12,983 | €7,356 | -€5,627 | -43.3% |
| Financial debts | 170/4 | €12,983 | €7,356 | -€5,627 | -43.3% |
| Amounts payable within one year | 42/48 | €18,261 | €21,163 | +€2,902 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €5,407 | €5,627 | +€220 | +4.1% |
| Trade debts | 44 | €373 | €799 | +€426 | +114.4% |
| Suppliers | 440/4 | €373 | €799 | +€426 | +114.4% |
| Taxes, remuneration and social security | 45 | €8,094 | €9,487 | +€1,393 | +17.2% |
| Taxes | 450/3 | €8,094 | €9,487 | +€1,393 | +17.2% |
| Other amounts payable | 47/48 | €4,388 | €5,251 | +€863 | +19.7% |
| Accrued charges and deferred income | 492/3 | €194 | €446 | +€251 | +129.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,917 | €7,917 | = | 0.0% |
| Other operating charges | 640/8 | €313 | €239 | -€74 | -23.6% |
| Gross operating margin | 9900 | €39,096 | €43,714 | +€4,618 | +11.8% |
| Operating profit (loss) | 9901 | €30,867 | €35,559 | +€4,692 | +15.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,219 | €1,089 | -€130 | -10.7% |
| Recurring financial charges | 65 | €1,219 | €1,089 | -€130 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €29,647 | €34,469 | +€4,822 | +16.3% |
| Income taxes | 67/77 | €9,114 | €10,474 | +€1,360 | +14.9% |
| Profit (loss) for the period | 9904 | €20,533 | €23,995 | +€3,462 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,533 | €23,995 | +€3,462 | +16.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.