Aproba: 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.
Aproba
Largest movements
- Tangible fixed assets -€5,074
down €5,074 (-27.6%), from €18,356 to €13,282
of which Furniture and vehicles: -€4,839
- Receivables within one year -€695
down €695 (-24.1%), from €2,878 to €2,183
of which Other amounts receivable: -€695
- Cash -€240
down €240 (-12.8%), from €1,874 to €1,635
mainly Net result for the year (-€19,131) and Trade debts (-€2,396)
- Profit (loss) carried forward -€19,131
down €19,131 (-4.9%), from -€393,579 to -€412,711
- Other debts +€15,575
up €15,575 (+4.4%), from €351,532 to €367,107
- Trade debts -€2,396
down €2,396 (-67.0%), from €3,575 to €1,179
- Gross operating margin -€6,906
down €6,906 (-207.4%), from -€3,330 to -€10,236
- Depreciation +€940
up €940 (+15.4%), from €6,085 to €7,025
- Other operating charges +€757
up €757 (+83.5%), from €906 to €1,663
- Financial charges -€148
down €148 (-52.8%), from €280 to €132
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 | €23,546 | €17,558 | -€5,988 | -25.4% |
| Fixed assets | 21/28 | €18,356 | €13,282 | -€5,074 | -27.6% |
| Tangible fixed assets | 22/27 | €18,356 | €13,282 | -€5,074 | -27.6% |
| Furniture and vehicles | 24 | €16,165 | €11,326 | -€4,839 | -29.9% |
| Other tangible fixed assets | 26 | €2,191 | €1,955 | -€235 | -10.7% |
| Current assets | 29/58 | €5,191 | €4,277 | -€914 | -17.6% |
| Amounts receivable within one year | 40/41 | €2,878 | €2,183 | -€695 | -24.1% |
| Trade receivables | 40 | €1,785 | €1,785 | = | 0.0% |
| Other amounts receivable | 41 | €1,093 | €398 | -€695 | -63.6% |
| Cash at bank and in hand | 54/58 | €1,874 | €1,635 | -€240 | -12.8% |
| Deferred charges and accrued income | 490/1 | €438 | €459 | +€20 | +4.6% |
| Total equity and liabilities | 10/49 | €23,546 | €17,558 | -€5,988 | -25.4% |
| Equity | 10/15 | -€331,979 | -€351,111 | -€19,131 | -5.8% |
| Contributions | 10/11 | €56,000 | €56,000 | = | 0.0% |
| Reserves | 13 | €5,600 | €5,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,600 | - | -€5,600 | |
| Reserves not available under the articles | 1311 | €5,600 | - | -€5,600 | |
| Distributable reserves | 133 | - | €5,600 | +€5,600 | |
| Profit (loss) carried forward | 14 | -€393,579 | -€412,711 | -€19,131 | -4.9% |
| Amounts payable | 17/49 | €355,526 | €368,669 | +€13,143 | +3.7% |
| Amounts payable within one year | 42/48 | €355,526 | €368,669 | +€13,143 | +3.7% |
| Trade debts | 44 | €3,575 | €1,179 | -€2,396 | -67.0% |
| Suppliers | 440/4 | €3,575 | €1,179 | -€2,396 | -67.0% |
| Taxes, remuneration and social security | 45 | €419 | €383 | -€36 | -8.5% |
| Taxes | 450/3 | €419 | €383 | -€36 | -8.5% |
| Other amounts payable | 47/48 | €351,532 | €367,107 | +€15,575 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,085 | €7,025 | +€940 | +15.4% |
| Other operating charges | 640/8 | €906 | €1,663 | +€757 | +83.5% |
| Gross operating margin | 9900 | -€3,330 | -€10,236 | -€6,906 | -207.4% |
| Operating profit (loss) | 9901 | -€10,321 | -€18,924 | -€8,603 | -83.4% |
| Financial charges | 65/66B | €280 | €132 | -€148 | -52.8% |
| Recurring financial charges | 65 | €280 | €132 | -€148 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,600 | -€19,056 | -€8,455 | -79.8% |
| Income taxes | 67/77 | €75 | €76 | +€1 | +1.1% |
| Profit (loss) for the period | 9904 | -€10,675 | -€19,131 | -€8,456 | -79.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,675 | -€19,131 | -€8,456 | -79.2% |
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 1 October 2026 via checked.be.