Aprobi: 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.
Aprobi
Largest movements
- Receivables within one year -€16,152
down €16,152 (-4.1%), from €390,579 to €374,427
of which Other amounts receivable: -€17,898
- Debts after one year -€68,818
down €68,818 (-23.4%), from €293,863 to €225,045
- Reserves +€24,770
up €24,770 (+10.7%), from €230,868 to €255,639
of which Distributable reserves: +€24,770
- Accrued charges and deferred income +€13,818
up €13,818 (+39.8%), from €34,732 to €48,550
- Trade debts +€13,244
up €13,244 (+177%), from €7,473 to €20,717
- Tax, wage and social debts -€9,423
down €9,423 (-60.0%), from €15,707 to €6,284
- Gross operating margin -€31,446
down €31,446 (-24.0%), from €131,172 to €99,726
- Depreciation -€10,355
down €10,355 (-40.7%), from €25,411 to €15,056
- Other operating charges -€5,183
down €5,183 (-71.6%), from €7,243 to €2,060
- Financial charges -€3,679
down €3,679 (-18.0%), from €20,425 to €16,746
- Taxes -€3,168
down €3,168 (-14.5%), from €21,921 to €18,753
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 | €667,256 | €646,916 | -€20,341 | -3.0% |
| Fixed assets | 21/28 | €182,184 | €178,716 | -€3,468 | -1.9% |
| Tangible fixed assets | 22/27 | €182,184 | €178,716 | -€3,468 | -1.9% |
| Land and buildings | 22 | €159,177 | €151,689 | -€7,488 | -4.7% |
| Furniture and vehicles | 24 | €23,007 | €27,027 | +€4,020 | +17.5% |
| Current assets | 29/58 | €485,073 | €468,200 | -€16,873 | -3.5% |
| Amounts receivable within one year | 40/41 | €390,579 | €374,427 | -€16,152 | -4.1% |
| Trade receivables | 40 | €34,402 | €36,148 | +€1,745 | +5.1% |
| Other amounts receivable | 41 | €356,177 | €338,279 | -€17,898 | -5.0% |
| Cash at bank and in hand | 54/58 | €84,608 | €86,365 | +€1,757 | +2.1% |
| Deferred charges and accrued income | 490/1 | €9,885 | €7,408 | -€2,477 | -25.1% |
| Total equity and liabilities | 10/49 | €667,256 | €646,916 | -€20,341 | -3.0% |
| Equity | 10/15 | €275,754 | €300,524 | +€24,770 | +9.0% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €230,868 | €255,639 | +€24,770 | +10.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €230,868 | €255,639 | +€24,770 | +10.7% |
| Profit (loss) carried forward | 14 | €38,485 | €38,485 | = | 0.0% |
| Amounts payable | 17/49 | €391,503 | €346,392 | -€45,111 | -11.5% |
| Amounts payable after more than one year | 17 | €293,863 | €225,045 | -€68,818 | -23.4% |
| Financial debts | 170/4 | €293,863 | €225,045 | -€68,818 | -23.4% |
| Amounts payable within one year | 42/48 | €62,908 | €72,798 | +€9,890 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €21,818 | €21,818 | = | 0.0% |
| Trade debts | 44 | €7,473 | €20,717 | +€13,244 | +177% |
| Suppliers | 440/4 | €7,473 | €20,717 | +€13,244 | +177% |
| Taxes, remuneration and social security | 45 | €15,707 | €6,284 | -€9,423 | -60.0% |
| Taxes | 450/3 | €15,707 | €6,284 | -€9,423 | -60.0% |
| Other amounts payable | 47/48 | €17,909 | €23,978 | +€6,069 | +33.9% |
| Accrued charges and deferred income | 492/3 | €34,732 | €48,550 | +€13,818 | +39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,411 | €15,056 | -€10,355 | -40.7% |
| Other operating charges | 640/8 | €7,243 | €2,060 | -€5,183 | -71.6% |
| Gross operating margin | 9900 | €131,172 | €99,726 | -€31,446 | -24.0% |
| Operating profit (loss) | 9901 | €98,519 | €82,610 | -€15,908 | -16.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | +5,550% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +5,550% |
| Financial charges | 65/66B | €20,425 | €16,746 | -€3,679 | -18.0% |
| Recurring financial charges | 65 | €20,425 | €16,746 | -€3,679 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €78,093 | €65,865 | -€12,228 | -15.7% |
| Income taxes | 67/77 | €21,921 | €18,753 | -€3,168 | -14.5% |
| Profit (loss) for the period | 9904 | €56,173 | €47,112 | -€9,060 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,173 | €47,112 | -€9,060 | -16.1% |
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.