Apricate: 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.
Apricate
Largest movements
- Receivables within one year +€129,694
up €129,694 (+12,890%), from €1,006 to €130,700
of which Trade receivables: +€129,694
- Cash +€34,362
up €34,362 (+507%), from €6,777 to €41,139
mainly Net result for the year (+€127,595) and Other debts (+€124,304)
- Tangible fixed assets -€25,788
down €25,788 (-86.2%), from €29,931 to €4,143
of which Plant, machinery and equipment: -€24,860
- Receivables after one year +€12,394
up €12,394 (+146%), from €8,461 to €20,855
- Other debts +€124,304
up €124,304 (+3,312%), from €3,753 to €128,057
- Tax, wage and social debts +€32,616
up €32,616 (+848%), from €3,845 to €36,461
- Debts after one year -€6,555
down €6,555 (-66.4%), from €9,872 to €3,317
- Gross operating margin +€159,227
up €159,227 (+1,582%), from €10,063 to €169,291
- Taxes +€38,925
up €38,925 (+3,559%), from €1,094 to €40,019
- Depreciation -€3,507
down €3,507 (-81.0%), from €4,330 to €823
- Other operating charges -€1,849
down €1,849 (-77.3%), from €2,393 to €544
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 | €48,132 | €198,937 | +€150,805 | +313% |
| Fixed assets | 21/28 | €30,331 | €4,543 | -€25,788 | -85.0% |
| Tangible fixed assets | 22/27 | €29,931 | €4,143 | -€25,788 | -86.2% |
| Plant, machinery and equipment | 23 | €24,860 | - | -€24,860 | |
| Furniture and vehicles | 24 | €5,071 | €4,143 | -€928 | -18.3% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €17,801 | €194,394 | +€176,593 | +992% |
| Amounts receivable after more than one year | 29 | €8,461 | €20,855 | +€12,394 | +146% |
| Other amounts receivable | 291 | €8,461 | €20,855 | +€12,394 | +146% |
| Amounts receivable within one year | 40/41 | €1,006 | €130,700 | +€129,694 | +12,890% |
| Trade receivables | 40 | - | €129,694 | +€129,694 | |
| Other amounts receivable | 41 | €1,006 | €1,006 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,777 | €41,139 | +€34,362 | +507% |
| Deferred charges and accrued income | 490/1 | €1,557 | €1,700 | +€143 | +9.2% |
| Total equity and liabilities | 10/49 | €48,132 | €198,937 | +€150,805 | +313% |
| Equity | 10/15 | €22,149 | €22,149 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €20,149 | €20,149 | = | 0.0% |
| Distributable reserves | 133 | €20,149 | €20,149 | = | 0.0% |
| Amounts payable | 17/49 | €25,982 | €176,788 | +€150,805 | +580% |
| Amounts payable after more than one year | 17 | €9,872 | €3,317 | -€6,555 | -66.4% |
| Financial debts | 170/4 | €9,872 | €3,317 | -€6,555 | -66.4% |
| Amounts payable within one year | 42/48 | €15,950 | €173,310 | +€157,360 | +987% |
| Current portion of amounts payable after more than one year | 42 | €6,450 | €6,555 | +€105 | +1.6% |
| Trade debts | 44 | €1,901 | €2,237 | +€336 | +17.7% |
| Suppliers | 440/4 | €1,901 | €2,237 | +€336 | +17.7% |
| Taxes, remuneration and social security | 45 | €3,845 | €36,461 | +€32,616 | +848% |
| Taxes | 450/3 | €3,845 | €36,461 | +€32,616 | +848% |
| Other amounts payable | 47/48 | €3,753 | €128,057 | +€124,304 | +3,312% |
| Accrued charges and deferred income | 492/3 | €160 | €160 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,330 | €823 | -€3,507 | -81.0% |
| Other operating charges | 640/8 | €2,393 | €544 | -€1,849 | -77.3% |
| Gross operating margin | 9900 | €10,063 | €169,291 | +€159,227 | +1,582% |
| Operating profit (loss) | 9901 | €3,341 | €167,924 | +€164,583 | +4,927% |
| Financial income | 75/76B | €235 | €394 | +€159 | +67.5% |
| Recurring financial income | 75 | €235 | €394 | +€159 | +67.5% |
| Financial charges | 65/66B | €908 | €703 | -€204 | -22.5% |
| Recurring financial charges | 65 | €908 | €703 | -€204 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €2,668 | €167,615 | +€164,946 | +6,181% |
| Income taxes | 67/77 | €1,094 | €40,019 | +€38,925 | +3,559% |
| Profit (loss) for the period | 9904 | €1,575 | €127,595 | +€126,021 | +8,003% |
| Profit (loss) for the period to be appropriated | 9905 | €1,575 | €127,595 | +€126,021 | +8,003% |
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 13 October 2026 via checked.be.