APRIM JMB: 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.
APRIM JMB
Largest movements
- Tangible fixed assets -€500
down €500 (-22.0%), from €2,279 to €1,779
- Deferred charges and accrued income -€272
no longer reported in 2025 (was €272)
- Trade debts -€2,779
down €2,779 (-48.0%), from €5,792 to €3,014
- Other debts +€2,251
new in 2025: €2,251
- Short-term financial debts -€768
no longer reported in 2025 (was €768)
- Profit (loss) carried forward +€558
up €558 (+0.7%), from -€84,962 to -€84,404
- Gross operating margin +€17,141
up €17,141, from -€11,727 to €5,414
- Depreciation -€5,920
down €5,920 (-92.2%), from €6,421 to €500
- Other operating charges -€561
down €561 (-15.0%), from €3,738 to €3,177
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 | €9,191 | €8,403 | -€788 | -8.6% |
| Fixed assets | 21/28 | €7,262 | €6,761 | -€500 | -6.9% |
| Tangible fixed assets | 22/27 | €2,279 | €1,779 | -€500 | -22.0% |
| Land and buildings | 22 | €2,279 | €1,779 | -€500 | -22.0% |
| Financial fixed assets | 28 | €4,983 | €4,983 | = | 0.0% |
| Current assets | 29/58 | €1,929 | €1,642 | -€287 | -14.9% |
| Amounts receivable within one year | 40/41 | €1,657 | €1,642 | -€15 | -0.9% |
| Trade receivables | 40 | €1,642 | €1,642 | = | 0.0% |
| Other amounts receivable | 41 | €15 | - | -€15 | |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €272 | - | -€272 | |
| Total equity and liabilities | 10/49 | €9,191 | €8,403 | -€788 | -8.6% |
| Equity | 10/15 | €2,580 | €3,139 | +€558 | +21.6% |
| Contributions | 10/11 | €86,428 | €86,428 | = | 0.0% |
| Contributions outside capital | 11 | €86,428 | €86,428 | = | 0.0% |
| Other | 1109/19 | €86,428 | €86,428 | = | 0.0% |
| Reserves | 13 | €1,114 | €1,114 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,114 | €1,114 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,114 | €1,114 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,962 | -€84,404 | +€558 | +0.7% |
| Amounts payable | 17/49 | €6,611 | €5,265 | -€1,346 | -20.4% |
| Amounts payable within one year | 42/48 | €6,611 | €5,265 | -€1,346 | -20.4% |
| Financial debts | 43 | €768 | - | -€768 | |
| Credit institutions | 430/8 | €768 | - | -€768 | |
| Trade debts | 44 | €5,792 | €3,014 | -€2,779 | -48.0% |
| Suppliers | 440/4 | €5,792 | €3,014 | -€2,779 | -48.0% |
| Taxes, remuneration and social security | 45 | €50 | - | -€50 | |
| Taxes | 450/3 | €50 | - | -€50 | |
| Other amounts payable | 47/48 | - | €2,251 | +€2,251 | |
| Non-recurring operating income | 76A | - | €35 | +€35 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,421 | €500 | -€5,920 | -92.2% |
| Other operating charges | 640/8 | €3,738 | €3,177 | -€561 | -15.0% |
| Non-recurring operating charges | 66A | - | €926 | +€926 | |
| Gross operating margin | 9900 | -€11,727 | €5,414 | +€17,141 | |
| Operating profit (loss) | 9901 | -€21,886 | €810 | +€22,696 | |
| Financial charges | 65/66B | €215 | €252 | +€37 | +17.4% |
| Recurring financial charges | 65 | €215 | €252 | +€37 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,101 | €558 | +€22,659 | |
| Profit (loss) for the period | 9904 | -€22,101 | €558 | +€22,659 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,101 | €558 | +€22,659 |
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 30 October 2026 via checked.be.