APProvisio: 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.
APProvisio
Largest movements
- Cash -€3,447
down €3,447 (-5.7%), from €59,987 to €56,540
mainly Investment in fixed assets (net) (-€17,567) and Contributions, distributions and other (-€17,109)
- Receivables within one year -€3,287
down €3,287 (-7.8%), from €42,384 to €39,098
of which Other amounts receivable: -€5,359
- Reserves -€17,109
down €17,109 (-100.0%), from €17,109 to €0
- Profit (loss) carried forward +€14,770
up €14,770, from €0 to €14,770
- Debts after one year -€10,864
down €10,864 (-10.8%), from €100,235 to €89,371
- Other debts +€8,650
up €8,650 (+9.1%), from €94,667 to €103,317
- Gross operating margin +€8,111
up €8,111 (+26.4%), from €30,668 to €38,779
- Taxes +€2,058
up €2,058 (+122.6%), from €1,679 to €3,736
- Depreciation +€1,460
up €1,460 (+10.2%), from €14,267 to €15,727
- Write-downs +€1,268
up €1,268, from -€1,268 to €0
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 | €234,114 | €229,337 | -€4,777 | -2.0% |
| Fixed assets | 21/28 | €130,582 | €132,422 | +€1,840 | +1.4% |
| Tangible fixed assets | 22/27 | €130,582 | €132,422 | +€1,840 | +1.4% |
| Land and buildings | 22 | €83,363 | €78,150 | -€5,213 | -6.3% |
| Plant, machinery and equipment | 23 | €33,100 | €29,376 | -€3,724 | -11.3% |
| Furniture and vehicles | 24 | €4,232 | €1,234 | -€2,998 | -70.8% |
| Other tangible fixed assets | 26 | €9,888 | €23,662 | +€13,775 | +139.3% |
| Current assets | 29/58 | €103,532 | €96,915 | -€6,617 | -6.4% |
| Amounts receivable within one year | 40/41 | €42,384 | €39,098 | -€3,287 | -7.8% |
| Trade receivables | 40 | €34,940 | €37,012 | +€2,073 | +5.9% |
| Other amounts receivable | 41 | €7,445 | €2,085 | -€5,359 | -72.0% |
| Cash at bank and in hand | 54/58 | €59,987 | €56,540 | -€3,447 | -5.7% |
| Deferred charges and accrued income | 490/1 | €1,161 | €1,278 | +€116 | +10.0% |
| Total equity and liabilities | 10/49 | €234,114 | €229,337 | -€4,777 | -2.0% |
| Equity | 10/15 | €18,109 | €15,770 | -€2,339 | -12.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €17,109 | €0 | -€17,109 | -100.0% |
| Distributable reserves | 133 | €17,109 | €0 | -€17,109 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €14,770 | +€14,770 | |
| Amounts payable | 17/49 | €216,005 | €213,567 | -€2,438 | -1.1% |
| Amounts payable after more than one year | 17 | €100,235 | €89,371 | -€10,864 | -10.8% |
| Financial debts | 170/4 | €100,235 | €89,371 | -€10,864 | -10.8% |
| Amounts payable within one year | 42/48 | €113,665 | €122,780 | +€9,114 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €10,549 | €10,864 | +€315 | +3.0% |
| Trade debts | 44 | €947 | €346 | -€602 | -63.5% |
| Suppliers | 440/4 | €947 | €346 | -€602 | -63.5% |
| Taxes, remuneration and social security | 45 | €7,502 | €8,254 | +€751 | +10.0% |
| Taxes | 450/3 | €6,463 | €7,320 | +€857 | +13.3% |
| Remuneration and social security | 454/9 | €1,040 | €934 | -€106 | -10.2% |
| Other amounts payable | 47/48 | €94,667 | €103,317 | +€8,650 | +9.1% |
| Accrued charges and deferred income | 492/3 | €2,106 | €1,417 | -€689 | -32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,267 | €15,727 | +€1,460 | +10.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,268 | €0 | +€1,268 | |
| Other operating charges | 640/8 | €2,117 | €2,179 | +€62 | +2.9% |
| Gross operating margin | 9900 | €30,668 | €38,779 | +€8,111 | +26.4% |
| Operating profit (loss) | 9901 | €15,552 | €20,874 | +€5,321 | +34.2% |
| Financial income | 75/76B | €0 | €2 | +€1 | +230.6% |
| Recurring financial income | 75 | €0 | €2 | +€1 | +230.6% |
| Financial charges | 65/66B | €2,507 | €2,369 | -€137 | -5.5% |
| Recurring financial charges | 65 | €2,507 | €2,369 | -€137 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €13,046 | €18,506 | +€5,460 | +41.9% |
| Income taxes | 67/77 | €1,679 | €3,736 | +€2,058 | +122.6% |
| Profit (loss) for the period | 9904 | €11,368 | €14,770 | +€3,402 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,368 | €14,770 | +€3,402 | +29.9% |
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 6 October 2026 via checked.be.