APRODEC BOUWONDERNEMING: 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.
APRODEC BOUWONDERNEMING
Largest movements
- Receivables within one year +€309,244
up €309,244 (+199.5%), from €155,005 to €464,249
of which Trade receivables: +€280,000
- Cash -€53,387
down €53,387 (-84.8%), from €62,971 to €9,584
mainly Receivables within one year (-€309,244) and Investment in fixed assets (net) (-€657)
- Tangible fixed assets -€33,645
down €33,645 (-11.5%), from €293,495 to €259,850
of which Land and buildings: -€26,871
- Other debts +€184,020
up €184,020 (+27.2%), from €677,633 to €861,653
- Trade debts +€30,432
up €30,432 (+92.8%), from €32,792 to €63,224
- Gross operating margin -€50,434
down €50,434 (-28.7%), from €175,909 to €125,475
- Taxes -€12,817
down €12,817 (-63.8%), from €20,081 to €7,264
- Other operating charges -€2,152
down €2,152 (-79.0%), from €2,724 to €572
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 | €1,187,711 | €1,408,981 | +€221,270 | +18.6% |
| Fixed assets | 21/28 | €626,088 | €591,675 | -€34,413 | -5.5% |
| Intangible fixed assets | 21 | €2,620 | €1,852 | -€768 | -29.3% |
| Tangible fixed assets | 22/27 | €293,495 | €259,850 | -€33,645 | -11.5% |
| Land and buildings | 22 | €253,789 | €226,918 | -€26,871 | -10.6% |
| Plant, machinery and equipment | 23 | €3,658 | €3,027 | -€631 | -17.3% |
| Furniture and vehicles | 24 | €36,049 | €29,906 | -€6,143 | -17.0% |
| Financial fixed assets | 28 | €329,973 | €329,973 | = | 0.0% |
| Current assets | 29/58 | €561,623 | €817,306 | +€255,683 | +45.5% |
| Stocks and contracts in progress | 3 | €343,473 | €343,473 | = | 0.0% |
| Stocks | 30/36 | €343,473 | €343,473 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €155,005 | €464,249 | +€309,244 | +199.5% |
| Trade receivables | 40 | €6,050 | €286,050 | +€280,000 | +4628.1% |
| Other amounts receivable | 41 | €148,955 | €178,199 | +€29,244 | +19.6% |
| Cash at bank and in hand | 54/58 | €62,971 | €9,584 | -€53,387 | -84.8% |
| Deferred charges and accrued income | 490/1 | €175 | - | -€175 | |
| Total equity and liabilities | 10/49 | €1,187,711 | €1,408,981 | +€221,270 | +18.6% |
| Equity | 10/15 | €438,556 | €441,721 | +€3,165 | +0.7% |
| Contributions | 10/11 | €371,840 | €371,840 | = | 0.0% |
| Reserves | 13 | €1,363 | €1,363 | = | 0.0% |
| Distributable reserves | 133 | €1,363 | €1,363 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,352 | €68,517 | +€3,165 | +4.8% |
| Amounts payable | 17/49 | €749,155 | €967,260 | +€218,105 | +29.1% |
| Amounts payable within one year | 42/48 | €749,155 | €967,260 | +€218,105 | +29.1% |
| Trade debts | 44 | €32,792 | €63,224 | +€30,432 | +92.8% |
| Suppliers | 440/4 | €32,792 | €63,224 | +€30,432 | +92.8% |
| Taxes, remuneration and social security | 45 | €38,730 | €42,383 | +€3,653 | +9.4% |
| Taxes | 450/3 | €25,610 | €27,346 | +€1,736 | +6.8% |
| Remuneration and social security | 454/9 | €13,121 | €15,037 | +€1,917 | +14.6% |
| Other amounts payable | 47/48 | €677,633 | €861,653 | +€184,020 | +27.2% |
| Remuneration, social security and pensions | 62 | €85,279 | €85,898 | +€619 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,575 | €35,070 | +€495 | +1.4% |
| Other operating charges | 640/8 | €2,724 | €572 | -€2,152 | -79.0% |
| Gross operating margin | 9900 | €175,909 | €125,475 | -€50,434 | -28.7% |
| Operating profit (loss) | 9901 | €53,332 | €3,935 | -€49,397 | -92.6% |
| Financial income | 75/76B | €8,236 | €6,823 | -€1,413 | -17.2% |
| Recurring financial income | 75 | €8,236 | €6,823 | -€1,413 | -17.2% |
| Financial charges | 65/66B | €1,496 | €328 | -€1,168 | -78.1% |
| Recurring financial charges | 65 | €1,496 | €328 | -€1,168 | -78.1% |
| Profit (loss) for the period before taxes | 9903 | €60,071 | €10,430 | -€49,642 | -82.6% |
| Income taxes | 67/77 | €20,081 | €7,264 | -€12,817 | -63.8% |
| Profit (loss) for the period | 9904 | €39,990 | €3,165 | -€36,825 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,990 | €3,165 | -€36,825 | -92.1% |
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 11 October 2026 via checked.be.