Apricus: 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.
Apricus
Largest movements
- Cash -€61,389
down €61,389 (-46.9%), from €130,954 to €69,565
mainly Contributions, distributions and other (-€204,064) and Debts after one year (-€21,415)
- Receivables within one year +€18,908
up €18,908 (+106.1%), from €17,814 to €36,722
of which Trade receivables: +€17,249
- Tangible fixed assets -€7,803
down €7,803 (-2.4%), from €320,141 to €312,338
of which Land and buildings: -€8,387
- Reserves -€130,000
down €130,000 (-79.6%), from €163,375 to €33,375
- Other debts +€74,064
new in 2025: €74,064
- Debts after one year -€21,415
down €21,415 (-8.2%), from €261,849 to €240,433
- Tax, wage and social debts +€15,487
up €15,487 (+116.8%), from €13,264 to €28,751
- Trade debts +€11,286
up €11,286 (+671.6%), from €1,680 to €12,966
- Gross operating margin +€24,520
up €24,520 (+27.4%), from €89,368 to €113,887
- Taxes +€4,780
up €4,780 (+30.3%), from €15,758 to €20,537
- Other operating charges +€4,309
up €4,309 (+712.7%), from €605 to €4,913
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 | €469,137 | €418,869 | -€50,268 | -10.7% |
| Fixed assets | 21/28 | €320,141 | €312,338 | -€7,803 | -2.4% |
| Tangible fixed assets | 22/27 | €320,141 | €312,338 | -€7,803 | -2.4% |
| Land and buildings | 22 | €319,833 | €311,446 | -€8,387 | -2.6% |
| Plant, machinery and equipment | 23 | - | €892 | +€892 | |
| Furniture and vehicles | 24 | €308 | €0 | -€308 | -100.0% |
| Current assets | 29/58 | €148,996 | €106,531 | -€42,465 | -28.5% |
| Amounts receivable within one year | 40/41 | €17,814 | €36,722 | +€18,908 | +106.1% |
| Trade receivables | 40 | €16,645 | €33,894 | +€17,249 | +103.6% |
| Other amounts receivable | 41 | €1,169 | €2,828 | +€1,659 | +141.9% |
| Cash at bank and in hand | 54/58 | €130,954 | €69,565 | -€61,389 | -46.9% |
| Deferred charges and accrued income | 490/1 | €228 | €245 | +€16 | +7.0% |
| Total equity and liabilities | 10/49 | €469,137 | €418,869 | -€50,268 | -10.7% |
| Equity | 10/15 | €170,875 | €40,875 | -€130,000 | -76.1% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €163,375 | €33,375 | -€130,000 | -79.6% |
| Distributable reserves | 133 | €163,375 | €33,375 | -€130,000 | -79.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €298,261 | €377,993 | +€79,732 | +26.7% |
| Amounts payable after more than one year | 17 | €261,849 | €240,433 | -€21,415 | -8.2% |
| Financial debts | 170/4 | €261,849 | €240,433 | -€21,415 | -8.2% |
| Amounts payable within one year | 42/48 | €36,020 | €137,197 | +€101,176 | +280.9% |
| Current portion of amounts payable after more than one year | 42 | €21,076 | €21,415 | +€340 | +1.6% |
| Trade debts | 44 | €1,680 | €12,966 | +€11,286 | +671.6% |
| Suppliers | 440/4 | €1,680 | €12,966 | +€11,286 | +671.6% |
| Taxes, remuneration and social security | 45 | €13,264 | €28,751 | +€15,487 | +116.8% |
| Taxes | 450/3 | €13,264 | €28,751 | +€15,487 | +116.8% |
| Other amounts payable | 47/48 | - | €74,064 | +€74,064 | |
| Accrued charges and deferred income | 492/3 | €392 | €363 | -€29 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,466 | €8,864 | +€398 | +4.7% |
| Other operating charges | 640/8 | €605 | €4,913 | +€4,309 | +712.7% |
| Gross operating margin | 9900 | €89,368 | €113,887 | +€24,520 | +27.4% |
| Operating profit (loss) | 9901 | €80,297 | €100,110 | +€19,814 | +24.7% |
| Financial income | 75/76B | €731 | €134 | -€597 | -81.7% |
| Recurring financial income | 75 | €731 | €134 | -€597 | -81.7% |
| Financial charges | 65/66B | €5,637 | €5,643 | +€7 | +0.1% |
| Recurring financial charges | 65 | €5,637 | €5,643 | +€7 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €75,391 | €94,601 | +€19,210 | +25.5% |
| Income taxes | 67/77 | €15,758 | €20,537 | +€4,780 | +30.3% |
| Profit (loss) for the period | 9904 | €59,634 | €74,064 | +€14,430 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,634 | €74,064 | +€14,430 | +24.2% |
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.