APRICITAS: 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.
APRICITAS
Largest movements
- Tangible fixed assets +€34,793
up €34,793 (+73.1%), from €47,597 to €82,390
of which Furniture and vehicles: +€36,561
- Current investments +€27,000
up €27,000 (+67.5%), from €40,000 to €67,000
- Cash -€8,763
down €8,763 (-10.4%), from €84,080 to €75,318
mainly Investment in fixed assets (net) (-€54,108) and Current investments (-€27,000)
- Reserves +€81,908
up €81,908 (+81.8%), from €100,188 to €182,097
- Tax, wage and social debts -€23,394
down €23,394 (-54.0%), from €43,355 to €19,961
of which Taxes: -€19,394
- Debts after one year -€11,059
down €11,059 (-92.2%), from €12,000 to €942
- Other debts +€3,775
up €3,775 (+95.4%), from €3,957 to €7,731
- Gross operating margin -€25,138
down €25,138 (-17.5%), from €143,354 to €118,216
- Depreciation +€8,774
up €8,774 (+83.2%), from €10,541 to €19,316
- Taxes -€6,610
down €6,610 (-23.6%), from €27,971 to €21,361
- Financial income +€5,610
up €5,610 (+6,824%), from €82 to €5,693
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 | €172,789 | €225,513 | +€52,723 | +30.5% |
| Fixed assets | 21/28 | €47,597 | €82,390 | +€34,793 | +73.1% |
| Tangible fixed assets | 22/27 | €47,597 | €82,390 | +€34,793 | +73.1% |
| Land and buildings | 22 | €3,990 | €2,822 | -€1,168 | -29.3% |
| Plant, machinery and equipment | 23 | €1,311 | €711 | -€600 | -45.8% |
| Furniture and vehicles | 24 | €42,295 | €78,856 | +€36,561 | +86.4% |
| Current assets | 29/58 | €125,193 | €143,123 | +€17,930 | +14.3% |
| Amounts receivable within one year | 40/41 | €1,112 | €805 | -€307 | -27.6% |
| Trade receivables | 40 | €1,112 | €585 | -€527 | -47.4% |
| Other amounts receivable | 41 | - | €220 | +€220 | |
| Current investments | 50/53 | €40,000 | €67,000 | +€27,000 | +67.5% |
| Cash at bank and in hand | 54/58 | €84,080 | €75,318 | -€8,763 | -10.4% |
| Total equity and liabilities | 10/49 | €172,789 | €225,513 | +€52,723 | +30.5% |
| Equity | 10/15 | €102,188 | €184,097 | +€81,908 | +80.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €100,188 | €182,097 | +€81,908 | +81.8% |
| Distributable reserves | 133 | €100,188 | €182,097 | +€81,908 | +81.8% |
| Amounts payable | 17/49 | €70,601 | €41,416 | -€29,185 | -41.3% |
| Amounts payable after more than one year | 17 | €12,000 | €942 | -€11,059 | -92.2% |
| Financial debts | 170/4 | €12,000 | €942 | -€11,059 | -92.2% |
| Amounts payable within one year | 42/48 | €58,601 | €40,475 | -€18,126 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €10,626 | €11,059 | +€433 | +4.1% |
| Trade debts | 44 | €663 | €1,723 | +€1,060 | +160% |
| Suppliers | 440/4 | €663 | €1,723 | +€1,060 | +160% |
| Taxes, remuneration and social security | 45 | €43,355 | €19,961 | -€23,394 | -54.0% |
| Taxes | 450/3 | €39,355 | €19,961 | -€19,394 | -49.3% |
| Remuneration and social security | 454/9 | €4,000 | - | -€4,000 | |
| Other amounts payable | 47/48 | €3,957 | €7,731 | +€3,775 | +95.4% |
| Non-recurring operating income | 76A | €1,600 | €1,650 | +€50 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,541 | €19,316 | +€8,774 | +83.2% |
| Other operating charges | 640/8 | €1,044 | €400 | -€645 | -61.7% |
| Gross operating margin | 9900 | €143,354 | €118,216 | -€25,138 | -17.5% |
| Operating profit (loss) | 9901 | €131,768 | €98,501 | -€33,267 | -25.2% |
| Financial income | 75/76B | €82 | €5,693 | +€5,610 | +6,824% |
| Recurring financial income | 75 | €82 | €5,693 | +€5,610 | +6,824% |
| Financial charges | 65/66B | €1,459 | €924 | -€535 | -36.7% |
| Recurring financial charges | 65 | €1,459 | €924 | -€535 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €130,391 | €103,269 | -€27,122 | -20.8% |
| Income taxes | 67/77 | €27,971 | €21,361 | -€6,610 | -23.6% |
| Profit (loss) for the period | 9904 | €102,421 | €81,908 | -€20,512 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €102,421 | €81,908 | -€20,512 | -20.0% |
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.