APRO: 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.
APRO
Largest movements
- Receivables after one year +€23,000
up €23,000 (+50.0%), from €46,000 to €69,000
- Receivables within one year +€17,481
up €17,481 (+68.8%), from €25,417 to €42,898
- Tangible fixed assets -€5,437
down €5,437 (-19.8%), from €27,466 to €22,030
of which Furniture and vehicles: -€4,017
- Short-term financial debts +€28,136
new in 2024: €28,136
- Other debts -€19,514
down €19,514 (-94.6%), from €20,628 to €1,114
- Current portion of long-term debt +€14,426
up €14,426 (+207.9%), from €6,938 to €21,365
- Trade debts -€13,824
down €13,824 (-54.4%), from €25,398 to €11,574
- Tax, wage and social debts +€11,826
up €11,826 (+201.5%), from €5,868 to €17,695
- Gross operating margin -€16,141
down €16,141 (-48.6%), from €33,201 to €17,061
- Other operating charges +€9,272
up €9,272 (+986.5%), from €940 to €10,212
- Staff costs -€8,193
down €8,193, from €8,018 to -€175
- Depreciation -€7,585
down €7,585 (-69.8%), from €10,870 to €3,286
- Taxes -€1,678
down €1,678 (-73.1%), from €2,295 to €617
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,279 | €135,131 | +€35,852 | +36.1% |
| Fixed assets | 21/28 | €27,466 | €22,846 | -€4,621 | -16.8% |
| Tangible fixed assets | 22/27 | €27,466 | €22,030 | -€5,437 | -19.8% |
| Land and buildings | 22 | €10,101 | €9,157 | -€944 | -9.3% |
| Plant, machinery and equipment | 23 | €1,954 | €1,478 | -€476 | -24.4% |
| Furniture and vehicles | 24 | €15,412 | €11,396 | -€4,017 | -26.1% |
| Financial fixed assets | 28 | - | €816 | +€816 | |
| Current assets | 29/58 | €71,813 | €112,285 | +€40,473 | +56.4% |
| Amounts receivable after more than one year | 29 | €46,000 | €69,000 | +€23,000 | +50.0% |
| Other amounts receivable | 291 | €46,000 | €69,000 | +€23,000 | +50.0% |
| Amounts receivable within one year | 40/41 | €25,417 | €42,898 | +€17,481 | +68.8% |
| Trade receivables | 40 | €25,417 | €42,898 | +€17,481 | +68.8% |
| Cash at bank and in hand | 54/58 | €112 | €151 | +€39 | +34.5% |
| Deferred charges and accrued income | 490/1 | €284 | €237 | -€47 | -16.6% |
| Total equity and liabilities | 10/49 | €99,279 | €135,131 | +€35,852 | +36.1% |
| Equity | 10/15 | €34,035 | €34,163 | +€127 | +0.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €29,035 | €29,163 | +€127 | +0.4% |
| Distributable reserves | 133 | €29,035 | €29,163 | +€127 | +0.4% |
| Amounts payable | 17/49 | €65,244 | €100,969 | +€35,725 | +54.8% |
| Amounts payable after more than one year | 17 | €6,411 | €17,815 | +€11,404 | +177.9% |
| Financial debts | 170/4 | €6,411 | €17,815 | +€11,404 | +177.9% |
| Amounts payable within one year | 42/48 | €58,833 | €83,154 | +€24,321 | +41.3% |
| Current portion of amounts payable after more than one year | 42 | €6,938 | €21,365 | +€14,426 | +207.9% |
| Financial debts | 43 | - | €28,136 | +€28,136 | |
| Credit institutions | 430/8 | - | €28,136 | +€28,136 | |
| Trade debts | 44 | €25,398 | €11,574 | -€13,824 | -54.4% |
| Suppliers | 440/4 | €25,398 | €11,574 | -€13,824 | -54.4% |
| Advances received on contracts in progress | 46 | - | €3,271 | +€3,271 | |
| Taxes, remuneration and social security | 45 | €5,868 | €17,695 | +€11,826 | +201.5% |
| Taxes | 450/3 | €5,868 | €17,695 | +€11,826 | +201.5% |
| Other amounts payable | 47/48 | €20,628 | €1,114 | -€19,514 | -94.6% |
| Remuneration, social security and pensions | 62 | €8,018 | -€175 | -€8,193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,870 | €3,286 | -€7,585 | -69.8% |
| Other operating charges | 640/8 | €940 | €10,212 | +€9,272 | +986.5% |
| Gross operating margin | 9900 | €33,201 | €17,061 | -€16,141 | -48.6% |
| Operating profit (loss) | 9901 | €13,373 | €3,738 | -€9,635 | -72.0% |
| Financial income | 75/76B | €690 | €1,860 | +€1,170 | +169.5% |
| Recurring financial income | 75 | €690 | €1,860 | +€1,170 | +169.5% |
| Financial charges | 65/66B | €3,638 | €4,853 | +€1,215 | +33.4% |
| Recurring financial charges | 65 | €3,638 | €4,853 | +€1,215 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | €10,425 | €744 | -€9,681 | -92.9% |
| Income taxes | 67/77 | €2,295 | €617 | -€1,678 | -73.1% |
| Profit (loss) for the period | 9904 | €8,130 | €127 | -€8,003 | -98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,130 | €127 | -€8,003 | -98.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.