APROBOIS: 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.
APROBOIS
Largest movements
- Stocks and contracts +€96,296
up €96,296 (+174.4%), from €55,230 to €151,526
- Receivables within one year +€39,771
up €39,771 (+260.9%), from €15,243 to €55,013
of which Trade receivables: +€39,406
- Tangible fixed assets +€30,897
up €30,897 (+6648.6%), from €465 to €31,361
- Cash +€29,255
up €29,255 (+101.4%), from €28,842 to €58,097
mainly Trade debts (+€117,438) and Advances received (+€35,624)
- Trade debts +€117,438
up €117,438 (+218.8%), from €53,678 to €171,116
- Advances received +€35,624
new in 2025: €35,624
- Tax, wage and social debts +€15,775
up €15,775 (+94.0%), from €16,781 to €32,556
of which Taxes: +€11,564
- Debts after one year +€13,497
new in 2025: €13,497
- Current portion of long-term debt +€9,771
new in 2025: €9,771
- Staff costs +€47,542
up €47,542 (+128.4%), from €37,038 to €84,580
- Gross operating margin +€26,236
up €26,236 (+35.3%), from €74,366 to €100,602
- Depreciation +€9,589
up €9,589 (+2997.0%), from €320 to €9,909
- Taxes -€5,873
down €5,873 (-88.5%), from €6,633 to €760
- Financial charges +€1,273
up €1,273 (+200.0%), from €636 to €1,909
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 | €99,985 | €296,205 | +€196,220 | +196.3% |
| Fixed assets | 21/28 | €670 | €31,566 | +€30,897 | +4613.4% |
| Tangible fixed assets | 22/27 | €465 | €31,361 | +€30,897 | +6648.6% |
| Plant, machinery and equipment | 23 | €465 | €31,361 | +€30,897 | +6648.6% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €99,315 | €264,639 | +€165,324 | +166.5% |
| Stocks and contracts in progress | 3 | €55,230 | €151,526 | +€96,296 | +174.4% |
| Stocks | 30/36 | €55,230 | €151,526 | +€96,296 | +174.4% |
| Amounts receivable within one year | 40/41 | €15,243 | €55,013 | +€39,771 | +260.9% |
| Trade receivables | 40 | €15,243 | €54,648 | +€39,406 | +258.5% |
| Other amounts receivable | 41 | - | €365 | +€365 | |
| Cash at bank and in hand | 54/58 | €28,842 | €58,097 | +€29,255 | +101.4% |
| Deferred charges and accrued income | 490/1 | - | €2 | +€2 | |
| Total equity and liabilities | 10/49 | €99,985 | €296,205 | +€196,220 | +196.3% |
| Equity | 10/15 | €29,386 | €33,463 | +€4,077 | +13.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €26,386 | €30,463 | +€4,077 | +15.4% |
| Distributable reserves | 133 | €26,386 | €30,463 | +€4,077 | +15.4% |
| Amounts payable | 17/49 | €70,598 | €262,742 | +€192,144 | +272.2% |
| Amounts payable after more than one year | 17 | - | €13,497 | +€13,497 | |
| Financial debts | 170/4 | - | €13,497 | +€13,497 | |
| Amounts payable within one year | 42/48 | €70,460 | €249,067 | +€178,607 | +253.5% |
| Current portion of amounts payable after more than one year | 42 | - | €9,771 | +€9,771 | |
| Trade debts | 44 | €53,678 | €171,116 | +€117,438 | +218.8% |
| Suppliers | 440/4 | €53,678 | €171,116 | +€117,438 | +218.8% |
| Advances received on contracts in progress | 46 | - | €35,624 | +€35,624 | |
| Taxes, remuneration and social security | 45 | €16,781 | €32,556 | +€15,775 | +94.0% |
| Taxes | 450/3 | €14,394 | €25,958 | +€11,564 | +80.3% |
| Remuneration and social security | 454/9 | €2,388 | €6,598 | +€4,210 | +176.3% |
| Accrued charges and deferred income | 492/3 | €139 | €178 | +€39 | +28.4% |
| Remuneration, social security and pensions | 62 | €37,038 | €84,580 | +€47,542 | +128.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €320 | €9,909 | +€9,589 | +2997.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €74,366 | €100,602 | +€26,236 | +35.3% |
| Operating profit (loss) | 9901 | €36,621 | €5,713 | -€30,908 | -84.4% |
| Financial income | 75/76B | €1,067 | €1,032 | -€35 | -3.2% |
| Recurring financial income | 75 | €1,067 | €1,032 | -€35 | -3.2% |
| Financial charges | 65/66B | €636 | €1,909 | +€1,273 | +200.0% |
| Recurring financial charges | 65 | €636 | €1,909 | +€1,273 | +200.0% |
| Profit (loss) for the period before taxes | 9903 | €37,052 | €4,836 | -€32,215 | -86.9% |
| Income taxes | 67/77 | €6,633 | €760 | -€5,873 | -88.5% |
| Profit (loss) for the period | 9904 | €30,418 | €4,077 | -€26,342 | -86.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,418 | €4,077 | -€26,342 | -86.6% |
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 29 September 2026 via checked.be.