APRILES: 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.
APRILES
Largest movements
- Tangible fixed assets -€9,065
down €9,065 (-2.5%), from €361,755 to €352,690
- Debts after one year -€18,249
down €18,249 (-5.6%), from €326,735 to €308,486
- Profit (loss) carried forward +€11,702
up €11,702 (+457.9%), from €2,555 to €14,257
- Other debts -€4,000
down €4,000 (-21.2%), from €18,846 to €14,846
- Gross operating margin +€1,041
up €1,041 (+4.1%), from €25,337 to €26,378
- Taxes +€1,023
new in 2025: €1,023
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 | €371,233 | €361,861 | -€9,372 | -2.5% |
| Fixed assets | 21/28 | €361,755 | €352,690 | -€9,065 | -2.5% |
| Tangible fixed assets | 22/27 | €361,755 | €352,690 | -€9,065 | -2.5% |
| Land and buildings | 22 | €361,755 | €352,690 | -€9,065 | -2.5% |
| Current assets | 29/58 | €9,478 | €9,170 | -€308 | -3.2% |
| Amounts receivable within one year | 40/41 | €3,131 | €3,131 | = | 0.0% |
| Other amounts receivable | 41 | €3,131 | €3,131 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,347 | €6,039 | -€308 | -4.8% |
| Total equity and liabilities | 10/49 | €371,233 | €361,861 | -€9,372 | -2.5% |
| Equity | 10/15 | €7,555 | €19,257 | +€11,702 | +154.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,555 | €14,257 | +€11,702 | +457.9% |
| Amounts payable | 17/49 | €363,677 | €342,604 | -€21,074 | -5.8% |
| Amounts payable after more than one year | 17 | €326,735 | €308,486 | -€18,249 | -5.6% |
| Financial debts | 170/4 | €326,735 | €308,486 | -€18,249 | -5.6% |
| Amounts payable within one year | 42/48 | €36,942 | €34,117 | -€2,825 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €18,097 | €18,249 | +€152 | +0.8% |
| Taxes, remuneration and social security | 45 | - | €1,023 | +€1,023 | |
| Taxes | 450/3 | - | €1,023 | +€1,023 | |
| Other amounts payable | 47/48 | €18,846 | €14,846 | -€4,000 | -21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,065 | €9,065 | = | 0.0% |
| Other operating charges | 640/8 | €1,661 | €1,714 | +€53 | +3.2% |
| Gross operating margin | 9900 | €25,337 | €26,378 | +€1,041 | +4.1% |
| Operating profit (loss) | 9901 | €14,611 | €15,600 | +€988 | +6.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,026 | €2,875 | -€151 | -5.0% |
| Recurring financial charges | 65 | €3,026 | €2,875 | -€151 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €11,585 | €12,724 | +€1,139 | +9.8% |
| Income taxes | 67/77 | - | €1,023 | +€1,023 | |
| Profit (loss) for the period | 9904 | €11,585 | €11,702 | +€116 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,585 | €11,702 | +€116 | +1.0% |
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 4 October 2026 via checked.be.