Apostan: 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.
Apostan
Largest movements
- Tangible fixed assets -€9,785
down €9,785 (-25.3%), from €38,604 to €28,819
of which Leasing and similar rights: -€9,241
- Cash -€1,141
down €1,141 (-3.5%), from €32,863 to €31,722
mainly Debts after one year (-€10,988) and Tax, wage and social debts (-€1,884)
- Debts after one year -€10,988
down €10,988 (-38.4%), from €28,615 to €17,627
- Tax, wage and social debts -€1,884
down €1,884 (-81.7%), from €2,306 to €423
- Reserves +€1,061
up €1,061 (+9.6%), from €11,042 to €12,103
- Taxes -€1,208
down €1,208 (-74.1%), from €1,631 to €423
- Financial charges -€546
down €546 (-21.6%), from €2,530 to €1,983
- Gross operating margin -€476
down €476 (-3.2%), from €15,010 to €14,534
- Depreciation +€179
up €179 (+1.9%), from €9,605 to €9,785
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 | €73,678 | €62,876 | -€10,802 | -14.7% |
| Fixed assets | 21/28 | €38,604 | €28,819 | -€9,785 | -25.3% |
| Tangible fixed assets | 22/27 | €38,604 | €28,819 | -€9,785 | -25.3% |
| Plant, machinery and equipment | 23 | €5,071 | €4,528 | -€544 | -10.7% |
| Leasing and similar rights | 25 | €31,537 | €22,296 | -€9,241 | -29.3% |
| Other tangible fixed assets | 26 | €1,995 | €1,995 | = | 0.0% |
| Current assets | 29/58 | €35,074 | €34,057 | -€1,017 | -2.9% |
| Amounts receivable within one year | 40/41 | €2,211 | €2,335 | +€123 | +5.6% |
| Other amounts receivable | 41 | €2,211 | €2,335 | +€123 | +5.6% |
| Cash at bank and in hand | 54/58 | €32,863 | €31,722 | -€1,141 | -3.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €73,678 | €62,876 | -€10,802 | -14.7% |
| Equity | 10/15 | €29,741 | €30,801 | +€1,061 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,042 | €12,103 | +€1,061 | +9.6% |
| Distributable reserves | 133 | €11,042 | €12,103 | +€1,061 | +9.6% |
| Profit (loss) carried forward | 14 | €98 | €98 | = | 0.0% |
| Amounts payable | 17/49 | €43,937 | €32,075 | -€11,863 | -27.0% |
| Amounts payable after more than one year | 17 | €28,615 | €17,627 | -€10,988 | -38.4% |
| Financial debts | 170/4 | €28,615 | €17,627 | -€10,988 | -38.4% |
| Amounts payable within one year | 42/48 | €15,322 | €14,448 | -€874 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €10,414 | €10,988 | +€574 | +5.5% |
| Trade debts | 44 | €2,602 | €3,037 | +€436 | +16.7% |
| Suppliers | 440/4 | €2,602 | €3,037 | +€436 | +16.7% |
| Taxes, remuneration and social security | 45 | €2,306 | €423 | -€1,884 | -81.7% |
| Taxes | 450/3 | €2,306 | €423 | -€1,884 | -81.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,605 | €9,785 | +€179 | +1.9% |
| Other operating charges | 640/8 | €1,365 | €1,406 | +€41 | +3.0% |
| Gross operating margin | 9900 | €15,010 | €14,534 | -€476 | -3.2% |
| Operating profit (loss) | 9901 | €4,040 | €3,343 | -€697 | -17.2% |
| Financial income | 75/76B | €211 | €123 | -€88 | -41.7% |
| Recurring financial income | 75 | €211 | €123 | -€88 | -41.7% |
| Financial charges | 65/66B | €2,530 | €1,983 | -€546 | -21.6% |
| Recurring financial charges | 65 | €2,530 | €1,983 | -€546 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €1,722 | €1,483 | -€239 | -13.9% |
| Income taxes | 67/77 | €1,631 | €423 | -€1,208 | -74.1% |
| Profit (loss) for the period | 9904 | €91 | €1,061 | +€970 | +1068.6% |
| Profit (loss) for the period to be appropriated | 9905 | €91 | €1,061 | +€970 | +1068.6% |
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.