APRIOR: 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.
APRIOR
Largest movements
- Current investments -€45,311
down €45,311 (-37.7%), from €120,311 to €75,000
- Receivables within one year -€37,023
down €37,023 (-37.3%), from €99,137 to €62,114
of which Other amounts receivable: -€33,327
- Cash +€7,035
up €7,035 (+150.3%), from €4,682 to €11,718
mainly Current investments (+€45,311) and Receivables within one year (+€37,023)
- Other debts -€46,931
down €46,931 (-82.1%), from €57,195 to €10,265
- Profit (loss) carried forward -€15,785
down €15,785, from €0 to -€15,785
- Reserves -€10,805
down €10,805 (-7.1%), from €151,457 to €140,652
- Gross operating margin -€197,626
down €197,626, from €178,531 to -€19,095
- Taxes -€49,705
down €49,705 (-99.5%), from €49,979 to €273
- Financial income +€2,260
up €2,260 (+78.7%), from €2,874 to €5,134
- Financial charges -€2,074
down €2,074 (-83.3%), from €2,490 to €415
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 | €230,215 | €154,985 | -€75,229 | -32.7% |
| Fixed assets | 21/28 | €4,500 | €4,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €225,715 | €150,485 | -€75,229 | -33.3% |
| Amounts receivable within one year | 40/41 | €99,137 | €62,114 | -€37,023 | -37.3% |
| Trade receivables | 40 | €3,696 | €0 | -€3,696 | -100.0% |
| Other amounts receivable | 41 | €95,441 | €62,114 | -€33,327 | -34.9% |
| Current investments | 50/53 | €120,311 | €75,000 | -€45,311 | -37.7% |
| Cash at bank and in hand | 54/58 | €4,682 | €11,718 | +€7,035 | +150.3% |
| Deferred charges and accrued income | 490/1 | €1,585 | €1,654 | +€69 | +4.3% |
| Total equity and liabilities | 10/49 | €230,215 | €154,985 | -€75,229 | -32.7% |
| Equity | 10/15 | €151,457 | €124,867 | -€26,590 | -17.6% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €151,457 | €140,652 | -€10,805 | -7.1% |
| Distributable reserves | 133 | €151,457 | €140,652 | -€10,805 | -7.1% |
| Profit (loss) carried forward | 14 | €0 | -€15,785 | -€15,785 | |
| Amounts payable | 17/49 | €78,758 | €30,119 | -€48,639 | -61.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €78,758 | €30,119 | -€48,639 | -61.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,136 | €1,154 | -€1,982 | -63.2% |
| Suppliers | 440/4 | €3,136 | €1,154 | -€1,982 | -63.2% |
| Taxes, remuneration and social security | 45 | €18,426 | €18,699 | +€273 | +1.5% |
| Taxes | 450/3 | €18,426 | €18,699 | +€273 | +1.5% |
| Other amounts payable | 47/48 | €57,195 | €10,265 | -€46,931 | -82.1% |
| Non-recurring operating income | 76A | €218,219 | €0 | -€218,219 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164 | €0 | -€164 | -100.0% |
| Other operating charges | 640/8 | €1,420 | €1,135 | -€285 | -20.0% |
| Gross operating margin | 9900 | €178,531 | -€19,095 | -€197,626 | |
| Operating profit (loss) | 9901 | €176,946 | -€20,230 | -€197,177 | |
| Financial income | 75/76B | €2,874 | €5,134 | +€2,260 | +78.7% |
| Recurring financial income | 75 | €2,874 | €5,134 | +€2,260 | +78.7% |
| Financial charges | 65/66B | €2,490 | €415 | -€2,074 | -83.3% |
| Recurring financial charges | 65 | €2,490 | €415 | -€2,074 | -83.3% |
| Profit (loss) for the period before taxes | 9903 | €177,331 | -€15,512 | -€192,842 | |
| Income taxes | 67/77 | €49,979 | €273 | -€49,705 | -99.5% |
| Profit (loss) for the period | 9904 | €127,352 | -€15,785 | -€143,137 | |
| Profit (loss) for the period to be appropriated | 9905 | €127,352 | -€15,785 | -€143,137 |
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 7 October 2026 via checked.be.