Aproeft: 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.
Aproeft
Largest movements
- Cash +€4,715
up €4,715 (+29.7%), from €15,896 to €20,611
mainly Net result for the year (+€2,052) and Accrued charges and deferred income (+€1,523)
- Receivables within one year -€836
down €836 (-100%), from €836 to €0
- Reserves +€2,052
up €2,052 (+56.7%), from €3,621 to €5,673
of which Distributable reserves: +€2,052
- Accrued charges and deferred income +€1,523
up €1,523 (+58.6%), from €2,599 to €4,122
- Tax, wage and social debts +€614
up €614 (+289%), from €213 to €827
- Trade debts -€250
down €250 (-6.3%), from €4,000 to €3,750
- Gross operating margin +€897
up €897 (+30.3%), from €2,965 to €3,862
- Taxes +€614
up €614 (+289%), from €213 to €827
- Other operating charges -€230
down €230 (-22.9%), from €1,006 to €776
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 | €16,732 | €20,671 | +€3,939 | +23.5% |
| Current assets | 29/58 | €16,732 | €20,671 | +€3,939 | +23.5% |
| Amounts receivable within one year | 40/41 | €836 | €0 | -€836 | -100% |
| Other amounts receivable | 41 | €836 | €0 | -€836 | -100% |
| Cash at bank and in hand | 54/58 | €15,896 | €20,611 | +€4,715 | +29.7% |
| Deferred charges and accrued income | 490/1 | €0 | €60 | +€60 | |
| Total equity and liabilities | 10/49 | €16,732 | €20,671 | +€3,939 | +23.5% |
| Equity | 10/15 | €9,921 | €11,973 | +€2,052 | +20.7% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Contributions outside capital | 11 | €6,300 | €6,300 | = | 0.0% |
| Other | 1109/19 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €3,621 | €5,673 | +€2,052 | +56.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €3,621 | €5,673 | +€2,052 | +56.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €6,811 | €8,698 | +€1,887 | +27.7% |
| Amounts payable within one year | 42/48 | €4,213 | €4,577 | +€364 | +8.6% |
| Trade debts | 44 | €4,000 | €3,750 | -€250 | -6.3% |
| Suppliers | 440/4 | €4,000 | €3,750 | -€250 | -6.3% |
| Taxes, remuneration and social security | 45 | €213 | €827 | +€614 | +289% |
| Taxes | 450/3 | €213 | €827 | +€614 | +289% |
| Accrued charges and deferred income | 492/3 | €2,599 | €4,122 | +€1,523 | +58.6% |
| Other operating charges | 640/8 | €1,006 | €776 | -€230 | -22.9% |
| Gross operating margin | 9900 | €2,965 | €3,862 | +€897 | +30.3% |
| Operating profit (loss) | 9901 | €1,959 | €3,086 | +€1,127 | +57.6% |
| Financial charges | 65/66B | €208 | €208 | = | 0.0% |
| Recurring financial charges | 65 | €208 | €208 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €1,751 | €2,878 | +€1,127 | +64.4% |
| Income taxes | 67/77 | €213 | €827 | +€614 | +289% |
| Profit (loss) for the period | 9904 | €1,538 | €2,052 | +€513 | +33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,538 | €2,052 | +€513 | +33.4% |
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 15 October 2026 via checked.be.