APOSTROPHE CONSTRUCT: 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.
APOSTROPHE CONSTRUCT
Largest movements
- Cash +€38,259
up €38,259 (+85.4%), from €44,799 to €83,058
mainly Net result for the year (+€26,446) and Current investments (+€10,227)
- Current investments -€10,227
down €10,227 (-100.0%), from €10,227 to €0
- Receivables within one year -€1,585
down €1,585 (-82.4%), from €1,925 to €340
of which Other amounts receivable: -€1,585
- Profit (loss) carried forward +€26,446
up €26,446 (+41.5%), from -€63,779 to -€37,333
- Gross operating margin +€28,486
up €28,486, from -€2,054 to €26,431
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 | €56,951 | €83,397 | +€26,446 | +46.4% |
| Current assets | 29/58 | €56,951 | €83,397 | +€26,446 | +46.4% |
| Amounts receivable within one year | 40/41 | €1,925 | €340 | -€1,585 | -82.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,925 | €340 | -€1,585 | -82.4% |
| Current investments | 50/53 | €10,227 | €0 | -€10,227 | -100.0% |
| Cash at bank and in hand | 54/58 | €44,799 | €83,058 | +€38,259 | +85.4% |
| Total equity and liabilities | 10/49 | €56,951 | €83,397 | +€26,446 | +46.4% |
| Equity | 10/15 | €16,721 | €43,167 | +€26,446 | +158.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €30,500 | €30,500 | = | 0.0% |
| Distributable reserves | 133 | €30,500 | €30,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,779 | -€37,333 | +€26,446 | +41.5% |
| Amounts payable | 17/49 | €40,230 | €40,230 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,230 | €40,230 | = | 0.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €40,230 | €40,230 | = | 0.0% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | -€2,054 | €26,431 | +€28,486 | |
| Operating profit (loss) | 9901 | -€2,180 | €26,303 | +€28,484 | |
| Financial income | 75/76B | €110 | €183 | +€73 | +66.4% |
| Recurring financial income | 75 | €110 | €183 | +€73 | +66.4% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,109 | €26,446 | +€28,555 | |
| Profit (loss) for the period | 9904 | -€2,109 | €26,446 | +€28,555 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,109 | €26,446 | +€28,555 |
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 9 October 2026 via checked.be.