APRIOTIEF: 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.
APRIOTIEF
Largest movements
- Cash +€4,771
up €4,771 (+1,360%), from €351 to €5,122
mainly Other debts (+€13,654) and Receivables within one year (+€4,345)
- Receivables within one year -€4,345
down €4,345 (-59.2%), from €7,344 to €2,999
- Intangible fixed assets -€1,455
no longer reported in 2025 (was €1,455)
- Tangible fixed assets +€140
new in 2025: €140
- Other debts +€13,654
up €13,654 (+65.2%), from €20,953 to €34,607
- Trade debts -€5,406
down €5,406 (-33.1%), from €16,339 to €10,934
- Profit (loss) carried forward -€4,296
down €4,296 (-8.1%), from -€53,074 to -€57,369
- Short-term financial debts -€2,818
no longer reported in 2025 (was €2,818)
- Tax, wage and social debts -€2,024
down €2,024 (-80.5%), from €2,514 to €489
- Gross operating margin -€7,970
down €7,970, from €6,418 to -€1,553
- Other operating charges -€359
down €359 (-42.2%), from €852 to €493
- Depreciation -€105
down €105 (-6.6%), from €1,586 to €1,481
- Financial charges -€99
down €99 (-11.4%), from €868 to €769
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 | €9,150 | €8,261 | -€889 | -9.7% |
| Fixed assets | 21/28 | €1,455 | €140 | -€1,316 | -90.4% |
| Intangible fixed assets | 21 | €1,455 | - | -€1,455 | |
| Tangible fixed assets | 22/27 | - | €140 | +€140 | |
| Furniture and vehicles | 24 | - | €140 | +€140 | |
| Current assets | 29/58 | €7,695 | €8,121 | +€427 | +5.5% |
| Amounts receivable within one year | 40/41 | €7,344 | €2,999 | -€4,345 | -59.2% |
| Trade receivables | 40 | €7,344 | €2,999 | -€4,345 | -59.2% |
| Cash at bank and in hand | 54/58 | €351 | €5,122 | +€4,771 | +1,360% |
| Total equity and liabilities | 10/49 | €9,150 | €8,261 | -€889 | -9.7% |
| Equity | 10/15 | -€33,474 | -€37,769 | -€4,296 | -12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,074 | -€57,369 | -€4,296 | -8.1% |
| Amounts payable | 17/49 | €42,624 | €46,030 | +€3,407 | +8.0% |
| Amounts payable within one year | 42/48 | €42,624 | €46,030 | +€3,407 | +8.0% |
| Financial debts | 43 | €2,818 | - | -€2,818 | |
| Credit institutions | 430/8 | €2,818 | - | -€2,818 | |
| Trade debts | 44 | €16,339 | €10,934 | -€5,406 | -33.1% |
| Suppliers | 440/4 | €16,339 | €10,934 | -€5,406 | -33.1% |
| Taxes, remuneration and social security | 45 | €2,514 | €489 | -€2,024 | -80.5% |
| Taxes | 450/3 | €2,514 | €489 | -€2,024 | -80.5% |
| Other amounts payable | 47/48 | €20,953 | €34,607 | +€13,654 | +65.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,586 | €1,481 | -€105 | -6.6% |
| Other operating charges | 640/8 | €852 | €493 | -€359 | -42.2% |
| Gross operating margin | 9900 | €6,418 | -€1,553 | -€7,970 | |
| Operating profit (loss) | 9901 | €3,979 | -€3,526 | -€7,506 | |
| Financial charges | 65/66B | €868 | €769 | -€99 | -11.4% |
| Recurring financial charges | 65 | €868 | €769 | -€99 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €3,111 | -€4,296 | -€7,407 | |
| Profit (loss) for the period | 9904 | €3,111 | -€4,296 | -€7,407 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,111 | -€4,296 | -€7,407 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.