APRICUS: 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.
APRICUS
Largest movements
- Receivables within one year +€17,871
up €17,871 (+83.2%), from €21,477 to €39,348
- Tangible fixed assets -€11,517
down €11,517 (-5.7%), from €201,925 to €190,408
- Other debts +€7,522
up €7,522 (+21.7%), from €34,654 to €42,176
- Profit (loss) carried forward -€7,232
down €7,232 (-6.1%), from -€117,910 to -€125,142
- Tax, wage and social debts +€5,407
up €5,407 (+764.3%), from €707 to €6,114
- Gross operating margin +€16,378
up €16,378, from -€11,714 to €4,664
- Depreciation +€6,876
up €6,876 (+148.2%), from €4,641 to €11,517
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 | €226,540 | €232,894 | +€6,354 | +2.8% |
| Fixed assets | 21/28 | €201,925 | €190,408 | -€11,517 | -5.7% |
| Tangible fixed assets | 22/27 | €201,925 | €190,408 | -€11,517 | -5.7% |
| Land and buildings | 22 | €201,925 | €190,408 | -€11,517 | -5.7% |
| Current assets | 29/58 | €24,615 | €42,486 | +€17,871 | +72.6% |
| Stocks and contracts in progress | 3 | €3,127 | €3,127 | = | 0.0% |
| Stocks | 30/36 | €3,127 | €3,127 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,477 | €39,348 | +€17,871 | +83.2% |
| Trade receivables | 40 | €21,477 | €39,348 | +€17,871 | +83.2% |
| Cash at bank and in hand | 54/58 | €10 | €10 | = | 0.0% |
| Total equity and liabilities | 10/49 | €226,540 | €232,894 | +€6,354 | +2.8% |
| Equity | 10/15 | €88,530 | €81,297 | -€7,232 | -8.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Revaluation surpluses | 12 | €140,000 | €140,000 | = | 0.0% |
| Reserves | 13 | €4,466 | €4,466 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,466 | €4,466 | = | 0.0% |
| Legal reserve | 130 | €4,466 | €4,466 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,910 | -€125,142 | -€7,232 | -6.1% |
| Provisions and deferred taxes | 16 | €98,941 | €98,941 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €98,941 | €98,941 | = | 0.0% |
| Pensions and similar obligations | 160 | €98,941 | €98,941 | = | 0.0% |
| Amounts payable | 17/49 | €39,069 | €52,656 | +€13,586 | +34.8% |
| Amounts payable within one year | 42/48 | €36,949 | €51,797 | +€14,848 | +40.2% |
| Financial debts | 43 | €1,026 | €2,996 | +€1,970 | +191.9% |
| Credit institutions | 430/8 | €1,026 | €2,996 | +€1,970 | +191.9% |
| Trade debts | 44 | €561 | €511 | -€50 | -8.9% |
| Suppliers | 440/4 | €561 | €511 | -€50 | -8.9% |
| Taxes, remuneration and social security | 45 | €707 | €6,114 | +€5,407 | +764.3% |
| Taxes | 450/3 | €707 | €6,114 | +€5,407 | +764.3% |
| Other amounts payable | 47/48 | €34,654 | €42,176 | +€7,522 | +21.7% |
| Accrued charges and deferred income | 492/3 | €2,121 | €859 | -€1,261 | -59.5% |
| Non-recurring operating income | 76A | €2,272 | €2,317 | +€45 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,641 | €11,517 | +€6,876 | +148.2% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | -€11,714 | €4,664 | +€16,378 | |
| Operating profit (loss) | 9901 | -€16,419 | -€6,919 | +€9,500 | +57.9% |
| Financial charges | 65/66B | €237 | €313 | +€76 | +31.9% |
| Recurring financial charges | 65 | €237 | €313 | +€76 | +31.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,657 | -€7,232 | +€9,424 | +56.6% |
| Profit (loss) for the period | 9904 | -€16,657 | -€7,232 | +€9,424 | +56.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,657 | -€7,232 | +€9,424 | +56.6% |
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 9 October 2026 via checked.be.