Apripista: 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.
Apripista
Largest movements
- Cash +€62,223
up €62,223 (+147.9%), from €42,060 to €104,283
mainly Net result for the year (+€38,896) and Provisions (+€20,562)
- Receivables within one year +€2,250
up €2,250 (+14.2%), from €15,787 to €18,036
of which Other amounts receivable: +€18,036
- Reserves +€38,063
up €38,063 (+97.6%), from €38,982 to €77,045
- Provisions +€20,562
new in 2025: €20,562
- Trade debts +€7,914
up €7,914 (+2958.4%), from €268 to €8,181
- Tax, wage and social debts +€5,430
up €5,430 (+51.5%), from €10,551 to €15,981
- Accrued charges and deferred income -€4,900
down €4,900 (-100.0%), from €4,900 to €0
- Gross operating margin +€24,488
up €24,488 (+46.3%), from €52,877 to €77,365
- Provisions +€20,562
new in 2025: €20,562
- Taxes +€5,430
up €5,430 (+51.5%), from €10,551 to €15,981
- Depreciation -€803
down €803 (-44.6%), from €1,799 to €996
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 | €60,499 | €125,602 | +€65,103 | +107.6% |
| Formation expenses | 20 | €807 | €0 | -€807 | -100.0% |
| Fixed assets | 21/28 | - | €1,009 | +€1,009 | |
| Tangible fixed assets | 22/27 | - | €1,009 | +€1,009 | |
| Furniture and vehicles | 24 | - | €1,009 | +€1,009 | |
| Current assets | 29/58 | €59,692 | €124,593 | +€64,901 | +108.7% |
| Amounts receivable within one year | 40/41 | €15,787 | €18,036 | +€2,250 | +14.2% |
| Trade receivables | 40 | €15,787 | €0 | -€15,787 | -100.0% |
| Other amounts receivable | 41 | - | €18,036 | +€18,036 | |
| Cash at bank and in hand | 54/58 | €42,060 | €104,283 | +€62,223 | +147.9% |
| Deferred charges and accrued income | 490/1 | €1,846 | €2,274 | +€428 | +23.2% |
| Total equity and liabilities | 10/49 | €60,499 | €125,602 | +€65,103 | +107.6% |
| Equity | 10/15 | €41,982 | €80,045 | +€38,063 | +90.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €38,982 | €77,045 | +€38,063 | +97.6% |
| Distributable reserves | 133 | €38,982 | €77,045 | +€38,063 | +97.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | - | €20,562 | +€20,562 | |
| Provisions for liabilities and charges | 160/5 | - | €20,562 | +€20,562 | |
| Other liabilities and charges | 164/5 | - | €20,562 | +€20,562 | |
| Amounts payable | 17/49 | €18,517 | €24,995 | +€6,478 | +35.0% |
| Amounts payable within one year | 42/48 | €13,618 | €24,995 | +€11,378 | +83.6% |
| Trade debts | 44 | €268 | €8,181 | +€7,914 | +2958.4% |
| Suppliers | 440/4 | €268 | €8,181 | +€7,914 | +2958.4% |
| Taxes, remuneration and social security | 45 | €10,551 | €15,981 | +€5,430 | +51.5% |
| Taxes | 450/3 | €10,551 | €15,981 | +€5,430 | +51.5% |
| Other amounts payable | 47/48 | €2,799 | €833 | -€1,966 | -70.2% |
| Accrued charges and deferred income | 492/3 | €4,900 | €0 | -€4,900 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,799 | €996 | -€803 | -44.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €20,562 | +€20,562 | |
| Other operating charges | 640/8 | €400 | €463 | +€63 | +15.9% |
| Gross operating margin | 9900 | €52,877 | €77,365 | +€24,488 | +46.3% |
| Operating profit (loss) | 9901 | €50,678 | €55,343 | +€4,666 | +9.2% |
| Financial income | 75/76B | - | €370 | +€370 | |
| Recurring financial income | 75 | - | €370 | +€370 | |
| Financial charges | 65/66B | €286 | €836 | +€551 | +192.8% |
| Recurring financial charges | 65 | €286 | €836 | +€551 | +192.8% |
| Profit (loss) for the period before taxes | 9903 | €50,392 | €54,877 | +€4,485 | +8.9% |
| Income taxes | 67/77 | €10,551 | €15,981 | +€5,430 | +51.5% |
| Profit (loss) for the period | 9904 | €39,841 | €38,896 | -€945 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,841 | €38,896 | -€945 | -2.4% |
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 3 October 2026 via checked.be.