APOS GROUP: 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.
APOS GROUP
Largest movements
- Receivables within one year -€3,043
no longer reported in 2025 (was €3,043)
of which Other amounts receivable: -€2,846
- Tangible fixed assets -€171
no longer reported in 2025 (was €171)
- Cash -€160
no longer reported in 2025 (was €160)
mainly Net result for the year (-€2,019) and Other debts (-€990)
- Profit (loss) carried forward -€2,019
down €2,019 (-4.9%), from -€40,905 to -€42,924
- Other debts -€990
down €990 (-4.0%), from €24,973 to €23,983
- Tax, wage and social debts -€219
down €219 (-64.5%), from €339 to €120
- Trade debts -€147
no longer reported in 2025 (was €147)
- Gross operating margin -€407
down €407 (-27.3%), from -€1,487 to -€1,894
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Depreciation -€213
no longer reported in 2025 (was €213)
- Financial charges -€71
down €71 (-93.4%), from €76 to €5
- Taxes -€54
down €54 (-31.0%), from €174 to €120
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 | €3,374 | - | -€3,374 | |
| Fixed assets | 21/28 | €171 | - | -€171 | |
| Tangible fixed assets | 22/27 | €171 | - | -€171 | |
| Plant, machinery and equipment | 23 | €171 | - | -€171 | |
| Current assets | 29/58 | €3,203 | - | -€3,203 | |
| Amounts receivable within one year | 40/41 | €3,043 | - | -€3,043 | |
| Trade receivables | 40 | €198 | - | -€198 | |
| Other amounts receivable | 41 | €2,846 | - | -€2,846 | |
| Cash at bank and in hand | 54/58 | €160 | - | -€160 | |
| Total equity and liabilities | 10/49 | €3,374 | - | -€3,374 | |
| Equity | 10/15 | -€22,085 | -€24,104 | -€2,019 | -9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €220 | €220 | = | 0.0% |
| Non-distributable reserves | 130/1 | €220 | €220 | = | 0.0% |
| Reserves not available under the articles | 1311 | €220 | €220 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,905 | -€42,924 | -€2,019 | -4.9% |
| Amounts payable | 17/49 | €25,458 | €24,104 | -€1,355 | -5.3% |
| Amounts payable within one year | 42/48 | €25,458 | €24,104 | -€1,355 | -5.3% |
| Trade debts | 44 | €147 | - | -€147 | |
| Suppliers | 440/4 | €147 | - | -€147 | |
| Taxes, remuneration and social security | 45 | €339 | €120 | -€219 | -64.5% |
| Taxes | 450/3 | €339 | €120 | -€219 | -64.5% |
| Other amounts payable | 47/48 | €24,973 | €23,983 | -€990 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €213 | - | -€213 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€1,487 | -€1,894 | -€407 | -27.3% |
| Operating profit (loss) | 9901 | -€2,087 | -€1,894 | +€194 | +9.3% |
| Financial charges | 65/66B | €76 | €5 | -€71 | -93.4% |
| Recurring financial charges | 65 | €76 | €5 | -€71 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,163 | -€1,899 | +€265 | +12.2% |
| Income taxes | 67/77 | €174 | €120 | -€54 | -31.0% |
| Profit (loss) for the period | 9904 | -€2,338 | -€2,019 | +€319 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,338 | -€2,019 | +€319 | +13.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.