APORA.BE: 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.
APORA.BE
Largest movements
- Receivables within one year -€28
down €28 (-5.8%), from €479 to €451
of which Other amounts receivable: -€370
- Profit (loss) carried forward -€9,449
down €9,449 (-112.4%), from -€8,407 to -€17,856
- Other debts +€7,429
up €7,429 (+238.3%), from €3,118 to €10,547
- Trade debts +€2,001
up €2,001 (+68.5%), from €2,920 to €4,921
- Accrued charges and deferred income -€12
no longer reported in 2025 (was €12)
- Gross operating margin -€4,744
down €4,744 (-120.6%), from -€3,935 to -€8,679
- Other operating charges -€466
down €466 (-49.5%), from €941 to €475
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 | €643 | €613 | -€30 | -4.7% |
| Current assets | 29/58 | €643 | €613 | -€30 | -4.7% |
| Amounts receivable within one year | 40/41 | €479 | €451 | -€28 | -5.8% |
| Trade receivables | 40 | - | €342 | +€342 | |
| Other amounts receivable | 41 | €479 | €108 | -€370 | -77.4% |
| Cash at bank and in hand | 54/58 | €164 | €162 | -€2 | -1.3% |
| Total equity and liabilities | 10/49 | €643 | €613 | -€30 | -4.7% |
| Equity | 10/15 | -€5,407 | -€14,856 | -€9,449 | -174.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,407 | -€17,856 | -€9,449 | -112.4% |
| Amounts payable | 17/49 | €6,050 | €15,469 | +€9,419 | +155.7% |
| Amounts payable within one year | 42/48 | €6,038 | €15,469 | +€9,431 | +156.2% |
| Trade debts | 44 | €2,920 | €4,921 | +€2,001 | +68.5% |
| Suppliers | 440/4 | €2,920 | €4,921 | +€2,001 | +68.5% |
| Other amounts payable | 47/48 | €3,118 | €10,547 | +€7,429 | +238.3% |
| Accrued charges and deferred income | 492/3 | €12 | - | -€12 | |
| Other operating charges | 640/8 | €941 | €475 | -€466 | -49.5% |
| Gross operating margin | 9900 | -€3,935 | -€8,679 | -€4,744 | -120.6% |
| Operating profit (loss) | 9901 | -€4,876 | -€9,154 | -€4,278 | -87.8% |
| Financial income | 75/76B | €0 | €5 | +€4 | +11200.0% |
| Recurring financial income | 75 | €0 | €5 | +€4 | +11200.0% |
| Financial charges | 65/66B | €294 | €300 | +€5 | +1.8% |
| Recurring financial charges | 65 | €294 | €300 | +€5 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,170 | -€9,449 | -€4,279 | -82.8% |
| Profit (loss) for the period | 9904 | -€5,170 | -€9,449 | -€4,279 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,170 | -€9,449 | -€4,279 | -82.8% |
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.