APROBO: 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.
APROBO
Largest movements
- Receivables within one year -€17,788
down €17,788 (-77.7%), from €22,888 to €5,100
of which Trade receivables: -€17,788
- Current investments +€12,910
up €12,910 (+7.1%), from €182,789 to €195,699
- Tangible fixed assets -€4,175
down €4,175 (-27.9%), from €14,980 to €10,804
of which Furniture and vehicles: -€2,674
- Tax, wage and social debts -€8,889
down €8,889 (-68.7%), from €12,932 to €4,043
of which Taxes: -€8,889
- Gross operating margin -€37,140
down €37,140 (-84.0%), from €44,203 to €7,064
- Purchases and services -€12,664
down €12,664 (-18.2%), from €69,630 to €56,965
- Taxes -€6,880
down €6,880 (-77.7%), from €8,850 to €1,970
- Depreciation -€3,754
down €3,754 (-47.3%), from €7,930 to €4,175
- Financial income +€1,544
up €1,544 (+1333.5%), from €116 to €1,660
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 | €250,051 | €242,115 | -€7,936 | -3.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €14,980 | €10,804 | -€4,175 | -27.9% |
| Tangible fixed assets | 22/27 | €14,980 | €10,804 | -€4,175 | -27.9% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €6,526 | €5,024 | -€1,501 | -23.0% |
| Furniture and vehicles | 24 | €8,454 | €5,780 | -€2,674 | -31.6% |
| Current assets | 29/58 | €235,071 | €231,310 | -€3,761 | -1.6% |
| Amounts receivable within one year | 40/41 | €22,888 | €5,100 | -€17,788 | -77.7% |
| Trade receivables | 40 | €22,888 | €5,100 | -€17,788 | -77.7% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Current investments | 50/53 | €182,789 | €195,699 | +€12,910 | +7.1% |
| Cash at bank and in hand | 54/58 | €28,823 | €29,920 | +€1,097 | +3.8% |
| Deferred charges and accrued income | 490/1 | €571 | €591 | +€20 | +3.5% |
| Total equity and liabilities | 10/49 | €250,051 | €242,115 | -€7,936 | -3.2% |
| Equity | 10/15 | €208,539 | €209,174 | +€635 | +0.3% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Contributions outside capital | 11 | €7,500 | - | -€7,500 | |
| Other | 1109/19 | €7,500 | - | -€7,500 | |
| Reserves | 13 | €201,039 | €201,039 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,136 | €7,136 | = | 0.0% |
| Distributable reserves | 133 | €192,043 | €192,043 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €635 | +€635 | |
| Amounts payable | 17/49 | €41,511 | €32,940 | -€8,571 | -20.6% |
| Amounts payable within one year | 42/48 | €16,835 | €5,844 | -€10,991 | -65.3% |
| Trade debts | 44 | €2,844 | €1,285 | -€1,559 | -54.8% |
| Suppliers | 440/4 | €2,844 | €1,285 | -€1,559 | -54.8% |
| Taxes, remuneration and social security | 45 | €12,932 | €4,043 | -€8,889 | -68.7% |
| Taxes | 450/3 | €12,932 | €4,043 | -€8,889 | -68.7% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €1,058 | €516 | -€543 | -51.3% |
| Accrued charges and deferred income | 492/3 | €24,676 | €27,096 | +€2,420 | +9.8% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €69,630 | €56,965 | -€12,664 | -18.2% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,930 | €4,175 | -€3,754 | -47.3% |
| Other operating charges | 640/8 | €300 | €675 | +€375 | +124.7% |
| Gross operating margin | 9900 | €44,203 | €7,064 | -€37,140 | -84.0% |
| Operating profit (loss) | 9901 | €35,973 | €2,213 | -€33,760 | -93.8% |
| Financial income | 75/76B | €116 | €1,660 | +€1,544 | +1333.5% |
| Recurring financial income | 75 | €116 | €1,660 | +€1,544 | +1333.5% |
| Financial charges | 65/66B | €476 | €1,268 | +€792 | +166.2% |
| Recurring financial charges | 65 | €476 | €1,268 | +€792 | +166.2% |
| Profit (loss) for the period before taxes | 9903 | €35,612 | €2,605 | -€33,008 | -92.7% |
| Income taxes | 67/77 | €8,850 | €1,970 | -€6,880 | -77.7% |
| Profit (loss) for the period | 9904 | €26,762 | €635 | -€26,127 | -97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,762 | €635 | -€26,127 | -97.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.