Aprojits: 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.
Aprojits
Largest movements
- Cash +€64,814
up €64,814 (+102.2%), from €63,438 to €128,252
mainly Net result for the year (+€43,696) and Tax, wage and social debts (+€16,810)
- Tangible fixed assets -€3,193
down €3,193 (-42.6%), from €7,488 to €4,295
- Profit (loss) carried forward +€43,696
up €43,696 (+45.4%), from €96,159 to €139,855
- Tax, wage and social debts +€16,810
up €16,810 (+99.5%), from €16,894 to €33,704
of which Taxes: +€16,824
- Gross operating margin -€1,452
down €1,452 (-2.4%), from €61,434 to €59,983
- Other operating charges +€945
new in 2025: €945
- Financial income +€763
up €763 (+312.0%), from €245 to €1,008
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 | €116,312 | €177,627 | +€61,315 | +52.7% |
| Fixed assets | 21/28 | €7,488 | €4,295 | -€3,193 | -42.6% |
| Tangible fixed assets | 22/27 | €7,488 | €4,295 | -€3,193 | -42.6% |
| Furniture and vehicles | 24 | €7,488 | €4,295 | -€3,193 | -42.6% |
| Current assets | 29/58 | €108,824 | €173,333 | +€64,509 | +59.3% |
| Amounts receivable within one year | 40/41 | €14,957 | €14,478 | -€479 | -3.2% |
| Trade receivables | 40 | €10,355 | €12,487 | +€2,132 | +20.6% |
| Other amounts receivable | 41 | €4,601 | €1,990 | -€2,611 | -56.7% |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €63,438 | €128,252 | +€64,814 | +102.2% |
| Deferred charges and accrued income | 490/1 | €429 | €603 | +€173 | +40.4% |
| Total equity and liabilities | 10/49 | €116,312 | €177,627 | +€61,315 | +52.7% |
| Equity | 10/15 | €98,659 | €142,355 | +€43,696 | +44.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,159 | €139,855 | +€43,696 | +45.4% |
| Amounts payable | 17/49 | €17,653 | €35,272 | +€17,619 | +99.8% |
| Amounts payable within one year | 42/48 | €17,653 | €35,272 | +€17,619 | +99.8% |
| Trade debts | 44 | €199 | €1,568 | +€1,369 | +687.0% |
| Suppliers | 440/4 | €199 | €1,568 | +€1,369 | +687.0% |
| Taxes, remuneration and social security | 45 | €16,894 | €33,704 | +€16,810 | +99.5% |
| Taxes | 450/3 | €16,880 | €33,704 | +€16,824 | +99.7% |
| Remuneration and social security | 454/9 | €14 | - | -€14 | |
| Other amounts payable | 47/48 | €560 | - | -€560 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,673 | €3,193 | +€521 | +19.5% |
| Other operating charges | 640/8 | - | €945 | +€945 | |
| Gross operating margin | 9900 | €61,434 | €59,983 | -€1,452 | -2.4% |
| Operating profit (loss) | 9901 | €58,762 | €55,844 | -€2,917 | -5.0% |
| Financial income | 75/76B | €245 | €1,008 | +€763 | +312.0% |
| Recurring financial income | 75 | €245 | €1,008 | +€763 | +312.0% |
| Financial charges | 65/66B | €1,679 | €1,231 | -€449 | -26.7% |
| Recurring financial charges | 65 | €1,679 | €1,231 | -€449 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €57,327 | €55,621 | -€1,706 | -3.0% |
| Income taxes | 67/77 | €12,000 | €11,925 | -€75 | -0.6% |
| Profit (loss) for the period | 9904 | €45,327 | €43,696 | -€1,630 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,327 | €43,696 | -€1,630 | -3.6% |
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 8 October 2026 via checked.be.