APRIUM CONSTRUCT: 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.
APRIUM CONSTRUCT
Largest movements
- Stocks and contracts +€106,000
up €106,000 (+42.5%), from €249,270 to €355,270
- Cash -€68,464
down €68,464 (-42.2%), from €162,392 to €93,928
mainly Stocks and contracts (-€106,000) and Net result for the year (-€102,755)
- Receivables within one year +€41,182
up €41,182 (+39.2%), from €105,187 to €146,369
of which Other amounts receivable: +€26,655
- Tangible fixed assets -€21,583
down €21,583 (-2.8%), from €767,111 to €745,529
of which Land and buildings: -€22,380
- Profit (loss) carried forward -€102,755
down €102,755, from €17,365 to -€85,391
- Debts after one year +€94,688
up €94,688 (+10.2%), from €923,836 to €1.0m
- Other debts +€86,403
up €86,403 (+59.3%), from €145,764 to €232,167
- Tax, wage and social debts -€18,380
down €18,380 (-95.0%), from €19,346 to €966
- Gross operating margin +€45,410
up €45,410 (+58.1%), from -€78,205 to -€32,795
- Other operating charges -€9,173
down €9,173 (-52.7%), from €17,398 to €8,225
- Depreciation +€7,434
up €7,434 (+43.5%), from €17,097 to €24,532
- Financial charges +€6,077
up €6,077 (+19.5%), from €31,127 to €37,204
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 | €1,283,961 | €1,341,352 | +€57,392 | +4.5% |
| Fixed assets | 21/28 | €767,111 | €745,529 | -€21,583 | -2.8% |
| Tangible fixed assets | 22/27 | €767,111 | €745,529 | -€21,583 | -2.8% |
| Land and buildings | 22 | €764,747 | €742,367 | -€22,380 | -2.9% |
| Furniture and vehicles | 24 | €2,365 | €3,162 | +€797 | +33.7% |
| Current assets | 29/58 | €516,849 | €595,824 | +€78,974 | +15.3% |
| Stocks and contracts in progress | 3 | €249,270 | €355,270 | +€106,000 | +42.5% |
| Stocks | 30/36 | €249,270 | €355,270 | +€106,000 | +42.5% |
| Amounts receivable within one year | 40/41 | €105,187 | €146,369 | +€41,182 | +39.2% |
| Trade receivables | 40 | €0 | €14,526 | +€14,526 | |
| Other amounts receivable | 41 | €105,187 | €131,843 | +€26,655 | +25.3% |
| Cash at bank and in hand | 54/58 | €162,392 | €93,928 | -€68,464 | -42.2% |
| Deferred charges and accrued income | 490/1 | - | €257 | +€257 | |
| Total equity and liabilities | 10/49 | €1,283,961 | €1,341,352 | +€57,392 | +4.5% |
| Equity | 10/15 | €118,512 | €15,757 | -€102,755 | -86.7% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €76,358 | €76,358 | = | 0.0% |
| Distributable reserves | 133 | €76,358 | €76,358 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,365 | -€85,391 | -€102,755 | |
| Amounts payable | 17/49 | €1,165,449 | €1,325,596 | +€160,147 | +13.7% |
| Amounts payable after more than one year | 17 | €923,836 | €1,018,523 | +€94,688 | +10.2% |
| Financial debts | 170/4 | €923,836 | €1,018,523 | +€94,688 | +10.2% |
| Amounts payable within one year | 42/48 | €241,613 | €307,073 | +€65,460 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | €57,833 | €53,912 | -€3,921 | -6.8% |
| Financial debts | 43 | - | €17 | +€17 | |
| Credit institutions | 430/8 | - | €17 | +€17 | |
| Trade debts | 44 | €18,670 | €20,010 | +€1,341 | +7.2% |
| Suppliers | 440/4 | €18,670 | €20,010 | +€1,341 | +7.2% |
| Taxes, remuneration and social security | 45 | €19,346 | €966 | -€18,380 | -95.0% |
| Taxes | 450/3 | €19,346 | €966 | -€18,380 | -95.0% |
| Other amounts payable | 47/48 | €145,764 | €232,167 | +€86,403 | +59.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,097 | €24,532 | +€7,434 | +43.5% |
| Other operating charges | 640/8 | €17,398 | €8,225 | -€9,173 | -52.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€78,205 | -€32,795 | +€45,410 | +58.1% |
| Operating profit (loss) | 9901 | -€112,700 | -€65,552 | +€47,148 | +41.8% |
| Financial income | 75/76B | €272 | €0 | -€272 | -100.0% |
| Recurring financial income | 75 | €272 | €0 | -€272 | -100.0% |
| Financial charges | 65/66B | €31,127 | €37,204 | +€6,077 | +19.5% |
| Recurring financial charges | 65 | €31,127 | €37,204 | +€6,077 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | -€143,554 | -€102,755 | +€40,799 | +28.4% |
| Income taxes | 67/77 | €79 | €0 | -€79 | -100.0% |
| Profit (loss) for the period | 9904 | -€143,634 | -€102,755 | +€40,878 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€143,634 | -€102,755 | +€40,878 | +28.5% |
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.