Apro-Med: 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.
Apro-Med
Largest movements
- Cash -€31,478
down €31,478 (-47.7%), from €66,001 to €34,523
mainly Other debts (-€32,276) and Investment in fixed assets (net) (-€20,829)
- Tangible fixed assets +€16,636
up €16,636 (+575%), from €2,893 to €19,529
of which Furniture and vehicles: +€17,215
- Receivables within one year -€15,029
down €15,029 (-20.7%), from €72,579 to €57,549
of which Other amounts receivable: -€17,179
- Other debts -€32,276
down €32,276 (-96.6%), from €33,400 to €1,125
- Profit (loss) carried forward +€11,763
up €11,763 (+12.0%), from €98,331 to €110,094
- Tax, wage and social debts -€7,637
no longer reported in 2025 (was €7,637)
- Gross operating margin -€14,292
down €14,292 (-39.6%), from €36,061 to €21,769
- Depreciation +€2,146
up €2,146 (+105%), from €2,047 to €4,193
- Taxes -€2,024
down €2,024 (-28.6%), from €7,069 to €5,045
- Financial income -€887
down €887 (-79.0%), from €1,122 to €235
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 | €141,473 | €112,295 | -€29,178 | -20.6% |
| Fixed assets | 21/28 | €2,893 | €19,529 | +€16,636 | +575% |
| Tangible fixed assets | 22/27 | €2,893 | €19,529 | +€16,636 | +575% |
| Plant, machinery and equipment | 23 | €1,724 | €1,146 | -€579 | -33.6% |
| Furniture and vehicles | 24 | €1,169 | €18,384 | +€17,215 | +1,473% |
| Current assets | 29/58 | €138,580 | €92,766 | -€45,814 | -33.1% |
| Amounts receivable within one year | 40/41 | €72,579 | €57,549 | -€15,029 | -20.7% |
| Trade receivables | 40 | - | €2,150 | +€2,150 | |
| Other amounts receivable | 41 | €72,579 | €55,399 | -€17,179 | -23.7% |
| Cash at bank and in hand | 54/58 | €66,001 | €34,523 | -€31,478 | -47.7% |
| Deferred charges and accrued income | 490/1 | - | €693 | +€693 | |
| Total equity and liabilities | 10/49 | €141,473 | €112,295 | -€29,178 | -20.6% |
| Equity | 10/15 | €99,331 | €111,094 | +€11,763 | +11.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,331 | €110,094 | +€11,763 | +12.0% |
| Amounts payable | 17/49 | €42,142 | €1,201 | -€40,941 | -97.1% |
| Amounts payable within one year | 42/48 | €42,142 | €1,201 | -€40,941 | -97.1% |
| Trade debts | 44 | €1,105 | €77 | -€1,028 | -93.0% |
| Suppliers | 440/4 | €1,105 | €77 | -€1,028 | -93.0% |
| Taxes, remuneration and social security | 45 | €7,637 | - | -€7,637 | |
| Taxes | 450/3 | €7,637 | - | -€7,637 | |
| Other amounts payable | 47/48 | €33,400 | €1,125 | -€32,276 | -96.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,047 | €4,193 | +€2,146 | +105% |
| Other operating charges | 640/8 | €543 | €795 | +€253 | +46.6% |
| Gross operating margin | 9900 | €36,061 | €21,769 | -€14,292 | -39.6% |
| Operating profit (loss) | 9901 | €33,472 | €16,781 | -€16,691 | -49.9% |
| Financial income | 75/76B | €1,122 | €235 | -€887 | -79.0% |
| Recurring financial income | 75 | €1,122 | €235 | -€887 | -79.0% |
| Financial charges | 65/66B | €218 | €208 | -€10 | -4.7% |
| Recurring financial charges | 65 | €218 | €208 | -€10 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €34,376 | €16,808 | -€17,567 | -51.1% |
| Income taxes | 67/77 | €7,069 | €5,045 | -€2,024 | -28.6% |
| Profit (loss) for the period | 9904 | €27,306 | €11,763 | -€15,543 | -56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,306 | €11,763 | -€15,543 | -56.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.