Apothical Cie: 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.
Apothical Cie
Largest movements
- Cash -€15,337
down €15,337 (-38.6%), from €39,721 to €24,384
mainly Receivables within one year (-€7,202) and Net result for the year (-€6,268)
- Receivables within one year +€7,202
up €7,202 (+61.9%), from €11,633 to €18,835
of which Trade receivables: +€5,318
- Tangible fixed assets -€2,654
down €2,654 (-86.2%), from €3,078 to €424
- Profit (loss) carried forward -€10,645
down €10,645 (-100%), from €10,645 to €0
- Other debts -€3,329
down €3,329 (-13.3%), from €24,972 to €21,642
- Tax, wage and social debts +€3,082
up €3,082 (+38.9%), from €7,925 to €11,007
of which Taxes: +€4,366
- Gross operating margin -€16,309
down €16,309, from €13,784 to -€2,525
- Taxes -€2,898
down €2,898 (-95.6%), from €3,030 to €132
- Depreciation -€327
down €327 (-11.0%), from €2,981 to €2,654
- Financial charges +€163
up €163 (+41.4%), from €394 to €557
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 | €54,839 | €43,909 | -€10,931 | -19.9% |
| Fixed assets | 21/28 | €3,078 | €424 | -€2,654 | -86.2% |
| Tangible fixed assets | 22/27 | €3,078 | €424 | -€2,654 | -86.2% |
| Furniture and vehicles | 24 | €3,078 | €424 | -€2,654 | -86.2% |
| Current assets | 29/58 | €51,761 | €43,485 | -€8,276 | -16.0% |
| Amounts receivable within one year | 40/41 | €11,633 | €18,835 | +€7,202 | +61.9% |
| Trade receivables | 40 | €9,601 | €14,920 | +€5,318 | +55.4% |
| Other amounts receivable | 41 | €2,032 | €3,916 | +€1,884 | +92.7% |
| Cash at bank and in hand | 54/58 | €39,721 | €24,384 | -€15,337 | -38.6% |
| Deferred charges and accrued income | 490/1 | €406 | €265 | -€141 | -34.7% |
| Total equity and liabilities | 10/49 | €54,839 | €43,909 | -€10,931 | -19.9% |
| Equity | 10/15 | €20,645 | €10,000 | -€10,645 | -51.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,645 | €0 | -€10,645 | -100% |
| Amounts payable | 17/49 | €34,194 | €33,909 | -€285 | -0.8% |
| Amounts payable within one year | 42/48 | €34,128 | €33,520 | -€608 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,232 | €871 | -€361 | -29.3% |
| Suppliers | 440/4 | €1,232 | €871 | -€361 | -29.3% |
| Taxes, remuneration and social security | 45 | €7,925 | €11,007 | +€3,082 | +38.9% |
| Taxes | 450/3 | €5,341 | €9,707 | +€4,366 | +81.7% |
| Remuneration and social security | 454/9 | €2,583 | €1,300 | -€1,283 | -49.7% |
| Other amounts payable | 47/48 | €24,972 | €21,642 | -€3,329 | -13.3% |
| Accrued charges and deferred income | 492/3 | €66 | €388 | +€322 | +490% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,981 | €2,654 | -€327 | -11.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €13,784 | -€2,525 | -€16,309 | |
| Operating profit (loss) | 9901 | €10,415 | -€5,579 | -€15,994 | |
| Financial income | 75/76B | €58 | €0 | -€58 | -100% |
| Recurring financial income | 75 | €58 | €0 | -€58 | -100% |
| Financial charges | 65/66B | €394 | €557 | +€163 | +41.4% |
| Recurring financial charges | 65 | €394 | €557 | +€163 | +41.4% |
| Profit (loss) for the period before taxes | 9903 | €10,079 | -€6,136 | -€16,215 | |
| Income taxes | 67/77 | €3,030 | €132 | -€2,898 | -95.6% |
| Profit (loss) for the period | 9904 | €7,049 | -€6,268 | -€13,317 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,049 | -€6,268 | -€13,317 |
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 21 October 2026 via checked.be.