Aprèstoe: 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.
Aprèstoe
Largest movements
- Cash -€14,613
down €14,613 (-16.4%), from €89,093 to €74,480
mainly Receivables within one year (-€8,694) and Provisions (-€6,670)
- Receivables within one year +€8,694
up €8,694 (+12.7%), from €68,474 to €77,168
- Deferred charges and accrued income +€1,855
up €1,855 (+30.7%), from €6,034 to €7,889
- Provisions -€6,670
down €6,670 (-11.5%), from €57,902 to €51,232
- Profit (loss) carried forward +€3,584
up €3,584 (+23.0%), from €15,550 to €19,134
- Staff costs +€21,933
up €21,933 (+3.3%), from €671,887 to €693,820
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 | €163,601 | €159,538 | -€4,064 | -2.5% |
| Current assets | 29/58 | €163,601 | €159,538 | -€4,064 | -2.5% |
| Amounts receivable within one year | 40/41 | €68,474 | €77,168 | +€8,694 | +12.7% |
| Other amounts receivable | 41 | €68,474 | €77,168 | +€8,694 | +12.7% |
| Cash at bank and in hand | 54/58 | €89,093 | €74,480 | -€14,613 | -16.4% |
| Deferred charges and accrued income | 490/1 | €6,034 | €7,889 | +€1,855 | +30.7% |
| Total equity and liabilities | 10/49 | €163,601 | €159,538 | -€4,064 | -2.5% |
| Equity | 10/15 | €15,550 | €19,134 | +€3,584 | +23.0% |
| Profit (loss) carried forward | 14 | €15,550 | €19,134 | +€3,584 | +23.0% |
| Provisions and deferred taxes | 16 | €57,902 | €51,232 | -€6,670 | -11.5% |
| Provisions for liabilities and charges | 160/5 | €57,902 | €51,232 | -€6,670 | -11.5% |
| Other liabilities and charges | 164/5 | €57,902 | €51,232 | -€6,670 | -11.5% |
| Amounts payable | 17/49 | €90,150 | €89,172 | -€977 | -1.1% |
| Amounts payable within one year | 42/48 | €90,150 | €89,172 | -€977 | -1.1% |
| Trade debts | 44 | €38,649 | €29,751 | -€8,898 | -23.0% |
| Suppliers | 440/4 | €38,649 | €29,751 | -€8,898 | -23.0% |
| Taxes, remuneration and social security | 45 | €14,046 | €14,046 | = | 0.0% |
| Remuneration and social security | 454/9 | €14,046 | €14,046 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €62,751 | €61,650 | -€1,101 | -1.8% |
| Remuneration, social security and pensions | 62 | €671,887 | €693,820 | +€21,933 | +3.3% |
| Non-recurring operating charges | 66A | €76 | €15 | -€61 | -80.4% |
| Gross operating margin | 9900 | €686,778 | €690,896 | +€4,117 | +0.6% |
| Operating profit (loss) | 9901 | €5,335 | €3,730 | -€1,605 | -30.1% |
| Financial income | 75/76B | €276 | €67 | -€209 | -75.6% |
| Recurring financial income | 75 | €276 | €67 | -€209 | -75.6% |
| Financial charges | 65/66B | €219 | €214 | -€6 | -2.6% |
| Recurring financial charges | 65 | €219 | €214 | -€6 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €5,392 | €3,584 | -€1,808 | -33.5% |
| Profit (loss) for the period | 9904 | €5,392 | €3,584 | -€1,808 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,392 | €3,584 | -€1,808 | -33.5% |
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.