APOPTOSE PRODUCTIONS: what changed
APOPTOSE PRODUCTIONS
Largest movements
- Cash -€20,392
down €20,392 (-69.2%), from €29,479 to €9,087
mainly Investment in fixed assets (net) (-€35,534) and Accrued charges and deferred income (-€22,350)
- Tangible fixed assets +€7,184
up €7,184 (+169%), from €4,257 to €11,441
of which Plant, machinery and equipment: +€5,735
- Receivables within one year +€3,997
up €3,997 (+37.1%), from €10,769 to €14,767
of which Trade receivables: +€4,021
- Intangible fixed assets -€3,605
down €3,605 (-8.6%), from €41,911 to €38,307
- Accrued charges and deferred income -€22,350
down €22,350 (-34.0%), from €65,742 to €43,392
- Profit (loss) carried forward +€10,147
up €10,147 (+73.3%), from €13,853 to €24,000
- Trade debts -€1,616
down €1,616 (-37.1%), from €4,355 to €2,740
- Tax, wage and social debts +€1,399
up €1,399 (+3,476%), from €40 to €1,439
- Depreciation -€93,606
down €93,606 (-74.6%), from €125,560 to €31,954
- Gross operating margin -€65,292
down €65,292 (-59.1%), from €110,400 to €45,108
- Taxes +€1,391
up €1,391 (+17,409%), from €8 to €1,399
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,417 | €73,601 | -€12,815 | -14.8% |
| Fixed assets | 21/28 | €46,169 | €49,748 | +€3,579 | +7.8% |
| Intangible fixed assets | 21 | €41,911 | €38,307 | -€3,605 | -8.6% |
| Tangible fixed assets | 22/27 | €4,257 | €11,441 | +€7,184 | +169% |
| Plant, machinery and equipment | 23 | €3,778 | €9,513 | +€5,735 | +152% |
| Furniture and vehicles | 24 | €480 | €1,929 | +€1,449 | +302% |
| Current assets | 29/58 | €40,248 | €23,853 | -€16,395 | -40.7% |
| Amounts receivable within one year | 40/41 | €10,769 | €14,767 | +€3,997 | +37.1% |
| Trade receivables | 40 | €8,567 | €12,588 | +€4,021 | +46.9% |
| Other amounts receivable | 41 | €2,203 | €2,179 | -€24 | -1.1% |
| Cash at bank and in hand | 54/58 | €29,479 | €9,087 | -€20,392 | -69.2% |
| Total equity and liabilities | 10/49 | €86,417 | €73,601 | -€12,815 | -14.8% |
| Equity | 10/15 | €15,853 | €26,000 | +€10,147 | +64.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,853 | €24,000 | +€10,147 | +73.3% |
| Amounts payable | 17/49 | €70,564 | €47,601 | -€22,963 | -32.5% |
| Amounts payable within one year | 42/48 | €4,822 | €4,209 | -€613 | -12.7% |
| Trade debts | 44 | €4,355 | €2,740 | -€1,616 | -37.1% |
| Suppliers | 440/4 | €4,355 | €2,740 | -€1,616 | -37.1% |
| Taxes, remuneration and social security | 45 | €40 | €1,439 | +€1,399 | +3,476% |
| Taxes | 450/3 | €40 | €1,439 | +€1,399 | +3,476% |
| Other amounts payable | 47/48 | €426 | €30 | -€396 | -92.9% |
| Accrued charges and deferred income | 492/3 | €65,742 | €43,392 | -€22,350 | -34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,560 | €31,954 | -€93,606 | -74.6% |
| Other operating charges | 640/8 | - | €396 | +€396 | |
| Non-recurring operating charges | 66A | - | €1,162 | +€1,162 | |
| Gross operating margin | 9900 | €110,400 | €45,108 | -€65,292 | -59.1% |
| Operating profit (loss) | 9901 | -€15,160 | €11,596 | +€26,756 | |
| Financial charges | 65/66B | €42 | €50 | +€7 | +17.5% |
| Recurring financial charges | 65 | €42 | €50 | +€7 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,202 | €11,546 | +€26,749 | |
| Income taxes | 67/77 | €8 | €1,399 | +€1,391 | +17,409% |
| Profit (loss) for the period | 9904 | -€15,210 | €10,147 | +€25,358 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,210 | €10,147 | +€25,358 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.