Apprêtoit: 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.
Apprêtoit
Largest movements
- Tangible fixed assets -€16,091
down €16,091 (-30.2%), from €53,337 to €37,246
- Cash -€9,677
down €9,677 (-9.3%), from €104,276 to €94,599
mainly Net result for the year (-€24,722) and Debts after one year (-€6,318)
- Receivables within one year -€3,898
down €3,898 (-73.5%), from €5,301 to €1,403
of which Trade receivables: -€2,070
- Deferred charges and accrued income -€2,157
down €2,157 (-56.4%), from €3,826 to €1,669
- Profit (loss) carried forward -€24,722
down €24,722 (-162%), from -€15,245 to -€39,967
- Debts after one year -€6,318
no longer reported in 2025 (was €6,318)
- Other debts +€2,923
up €2,923 (+65.3%), from €4,475 to €7,398
- Trade debts -€1,979
down €1,979 (-46.7%), from €4,242 to €2,263
- Tax, wage and social debts -€1,727
down €1,727 (-63.1%), from €2,737 to €1,010
of which Remuneration and social security: -€1,261
- Gross operating margin -€37,397
down €37,397 (-64.9%), from €57,618 to €20,221
- Staff costs -€33,460
down €33,460 (-54.7%), from €61,215 to €27,755
- Depreciation +€6,926
up €6,926 (+75.6%), from €9,165 to €16,091
- Other operating charges -€633
down €633 (-48.4%), from €1,308 to €675
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 | €166,872 | €135,049 | -€31,823 | -19.1% |
| Fixed assets | 21/28 | €53,469 | €37,378 | -€16,091 | -30.1% |
| Tangible fixed assets | 22/27 | €53,337 | €37,246 | -€16,091 | -30.2% |
| Furniture and vehicles | 24 | €53,337 | €37,246 | -€16,091 | -30.2% |
| Financial fixed assets | 28 | €132 | €132 | = | 0.0% |
| Current assets | 29/58 | €113,403 | €97,671 | -€15,732 | -13.9% |
| Amounts receivable within one year | 40/41 | €5,301 | €1,403 | -€3,898 | -73.5% |
| Trade receivables | 40 | €2,880 | €810 | -€2,070 | -71.9% |
| Other amounts receivable | 41 | €2,421 | €593 | -€1,828 | -75.5% |
| Cash at bank and in hand | 54/58 | €104,276 | €94,599 | -€9,677 | -9.3% |
| Deferred charges and accrued income | 490/1 | €3,826 | €1,669 | -€2,157 | -56.4% |
| Total equity and liabilities | 10/49 | €166,872 | €135,049 | -€31,823 | -19.1% |
| Equity | 10/15 | €142,782 | €118,060 | -€24,722 | -17.3% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €143,767 | €143,767 | = | 0.0% |
| Distributable reserves | 133 | €143,767 | €143,767 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,245 | -€39,967 | -€24,722 | -162% |
| Amounts payable | 17/49 | €24,090 | €16,989 | -€7,101 | -29.5% |
| Amounts payable after more than one year | 17 | €6,318 | - | -€6,318 | |
| Financial debts | 170/4 | €6,318 | - | -€6,318 | |
| Amounts payable within one year | 42/48 | €17,772 | €16,989 | -€783 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €6,318 | €6,318 | = | 0.0% |
| Trade debts | 44 | €4,242 | €2,263 | -€1,979 | -46.7% |
| Suppliers | 440/4 | €4,242 | €2,263 | -€1,979 | -46.7% |
| Taxes, remuneration and social security | 45 | €2,737 | €1,010 | -€1,727 | -63.1% |
| Taxes | 450/3 | €1,476 | €1,010 | -€466 | -31.6% |
| Remuneration and social security | 454/9 | €1,261 | - | -€1,261 | |
| Other amounts payable | 47/48 | €4,475 | €7,398 | +€2,923 | +65.3% |
| Remuneration, social security and pensions | 62 | €61,215 | €27,755 | -€33,460 | -54.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,165 | €16,091 | +€6,926 | +75.6% |
| Other operating charges | 640/8 | €1,308 | €675 | -€633 | -48.4% |
| Gross operating margin | 9900 | €57,618 | €20,221 | -€37,397 | -64.9% |
| Operating profit (loss) | 9901 | -€14,070 | -€24,300 | -€10,230 | -72.7% |
| Financial charges | 65/66B | €638 | €424 | -€214 | -33.5% |
| Recurring financial charges | 65 | €638 | €424 | -€214 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,708 | -€24,724 | -€10,016 | -68.1% |
| Income taxes | 67/77 | €537 | -€2 | -€539 | |
| Profit (loss) for the period | 9904 | -€15,245 | -€24,722 | -€9,477 | -62.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,245 | -€24,722 | -€9,477 | -62.2% |
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.