Apoyen: 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.
Apoyen
Largest movements
- Receivables within one year +€60,341
up €60,341 (+330%), from €18,265 to €78,606
of which Other amounts receivable: +€58,000
- Tangible fixed assets +€2,956
up €2,956 (+54.2%), from €5,455 to €8,411
of which Other tangible fixed assets: +€2,247
- Reserves +€66,360
up €66,360 (+52.4%), from €126,678 to €193,039
- Trade debts -€3,138
down €3,138 (-97.1%), from €3,233 to €94
- Gross operating margin +€32,778
up €32,778 (+60.0%), from €54,605 to €87,384
- Taxes +€6,496
up €6,496 (+57.9%), from €11,228 to €17,724
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 | €143,560 | €206,392 | +€62,832 | +43.8% |
| Fixed assets | 21/28 | €5,455 | €8,411 | +€2,956 | +54.2% |
| Tangible fixed assets | 22/27 | €5,455 | €8,411 | +€2,956 | +54.2% |
| Plant, machinery and equipment | 23 | - | €1,046 | +€1,046 | |
| Furniture and vehicles | 24 | €5,455 | €5,117 | -€338 | -6.2% |
| Other tangible fixed assets | 26 | - | €2,247 | +€2,247 | |
| Current assets | 29/58 | €138,105 | €197,981 | +€59,876 | +43.4% |
| Amounts receivable within one year | 40/41 | €18,265 | €78,606 | +€60,341 | +330% |
| Trade receivables | 40 | €17,243 | €19,584 | +€2,341 | +13.6% |
| Other amounts receivable | 41 | €1,022 | €59,022 | +€58,000 | +5,673% |
| Cash at bank and in hand | 54/58 | €117,873 | €118,837 | +€964 | +0.8% |
| Deferred charges and accrued income | 490/1 | €1,968 | €538 | -€1,429 | -72.6% |
| Total equity and liabilities | 10/49 | €143,560 | €206,392 | +€62,832 | +43.8% |
| Equity | 10/15 | €128,678 | €195,039 | +€66,360 | +51.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €126,678 | €193,039 | +€66,360 | +52.4% |
| Distributable reserves | 133 | €126,678 | €193,039 | +€66,360 | +52.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,882 | €11,354 | -€3,528 | -23.7% |
| Amounts payable within one year | 42/48 | €14,882 | €11,354 | -€3,528 | -23.7% |
| Financial debts | 43 | €130 | €224 | +€94 | +71.9% |
| Credit institutions | 430/8 | €130 | €224 | +€94 | +71.9% |
| Trade debts | 44 | €3,233 | €94 | -€3,138 | -97.1% |
| Suppliers | 440/4 | €3,233 | €94 | -€3,138 | -97.1% |
| Taxes, remuneration and social security | 45 | €9,550 | €9,260 | -€291 | -3.0% |
| Taxes | 450/3 | €9,550 | €9,260 | -€291 | -3.0% |
| Other amounts payable | 47/48 | €1,969 | €1,775 | -€193 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,575 | €2,288 | +€713 | +45.2% |
| Other operating charges | 640/8 | €563 | €661 | +€98 | +17.5% |
| Gross operating margin | 9900 | €54,605 | €87,384 | +€32,778 | +60.0% |
| Operating profit (loss) | 9901 | €52,468 | €84,435 | +€31,967 | +60.9% |
| Financial income | 75/76B | €1 | €582 | +€581 | +58,060% |
| Recurring financial income | 75 | €1 | €582 | +€581 | +58,060% |
| Financial charges | 65/66B | €88 | €100 | +€12 | +13.8% |
| Recurring financial charges | 65 | €88 | €100 | +€12 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €52,381 | €84,917 | +€32,536 | +62.1% |
| Income taxes | 67/77 | €11,228 | €17,724 | +€6,496 | +57.9% |
| Profit (loss) for the period | 9904 | €41,153 | €67,193 | +€26,040 | +63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,153 | €67,193 | +€26,040 | +63.3% |
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 20 October 2026 via checked.be.