Aproma: 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.
Aproma
Largest movements
- Current investments +€32,028
up €32,028 (+115.7%), from €27,671 to €59,699
- Cash +€11,252
up €11,252 (+50.6%), from €22,217 to €33,470
mainly Net result for the year (+€39,039) and Tax, wage and social debts (+€2,518)
- Tangible fixed assets -€1,404
down €1,404 (-21.6%), from €6,495 to €5,091
of which Furniture and vehicles: -€1,028
- Deferred charges and accrued income +€1,370
up €1,370 (+421.2%), from €325 to €1,695
- Reserves +€38,000
up €38,000 (+72.9%), from €52,100 to €90,100
- Tax, wage and social debts +€2,518
up €2,518 (+17.0%), from €14,783 to €17,302
of which Taxes: +€3,511
- Current portion of long-term debt +€2,200
new in 2025: €2,200
- Gross operating margin +€14,987
up €14,987 (+17.9%), from €83,533 to €98,520
- Taxes +€7,792
up €7,792 (+62.6%), from €12,448 to €20,240
- Financial income +€6,940
up €6,940 (+12547.8%), from €55 to €6,996
- Staff costs -€1,732
down €1,732 (-3.9%), from €43,888 to €42,155
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 | €76,160 | €119,983 | +€43,823 | +57.5% |
| Fixed assets | 21/28 | €10,151 | €8,897 | -€1,254 | -12.4% |
| Tangible fixed assets | 22/27 | €6,495 | €5,091 | -€1,404 | -21.6% |
| Plant, machinery and equipment | 23 | €927 | €550 | -€377 | -40.6% |
| Furniture and vehicles | 24 | €5,568 | €4,541 | -€1,028 | -18.5% |
| Financial fixed assets | 28 | €3,657 | €3,807 | +€150 | +4.1% |
| Current assets | 29/58 | €66,008 | €111,086 | +€45,078 | +68.3% |
| Amounts receivable within one year | 40/41 | €15,795 | €16,223 | +€428 | +2.7% |
| Trade receivables | 40 | €15,795 | €15,366 | -€429 | -2.7% |
| Other amounts receivable | 41 | - | €856 | +€856 | |
| Current investments | 50/53 | €27,671 | €59,699 | +€32,028 | +115.7% |
| Cash at bank and in hand | 54/58 | €22,217 | €33,470 | +€11,252 | +50.6% |
| Deferred charges and accrued income | 490/1 | €325 | €1,695 | +€1,370 | +421.2% |
| Total equity and liabilities | 10/49 | €76,160 | €119,983 | +€43,823 | +57.5% |
| Equity | 10/15 | €57,201 | €96,240 | +€39,039 | +68.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €52,100 | €90,100 | +€38,000 | +72.9% |
| Distributable reserves | 133 | €52,100 | €90,100 | +€38,000 | +72.9% |
| Profit (loss) carried forward | 14 | €1,101 | €2,140 | +€1,039 | +94.4% |
| Amounts payable | 17/49 | €18,959 | €23,743 | +€4,784 | +25.2% |
| Amounts payable within one year | 42/48 | €17,119 | €22,295 | +€5,176 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | - | €2,200 | +€2,200 | |
| Trade debts | 44 | €2,106 | €2,124 | +€18 | +0.8% |
| Suppliers | 440/4 | €2,106 | €2,124 | +€18 | +0.8% |
| Taxes, remuneration and social security | 45 | €14,783 | €17,302 | +€2,518 | +17.0% |
| Taxes | 450/3 | €13,072 | €16,583 | +€3,511 | +26.9% |
| Remuneration and social security | 454/9 | €1,711 | €719 | -€992 | -58.0% |
| Other amounts payable | 47/48 | €230 | €669 | +€439 | +191.3% |
| Accrued charges and deferred income | 492/3 | €1,839 | €1,448 | -€392 | -21.3% |
| Non-recurring operating income | 76A | - | €5,633 | +€5,633 | |
| Remuneration, social security and pensions | 62 | €43,888 | €42,155 | -€1,732 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,438 | €1,404 | -€33 | -2.3% |
| Other operating charges | 640/8 | €567 | €747 | +€180 | +31.8% |
| Gross operating margin | 9900 | €83,533 | €98,520 | +€14,987 | +17.9% |
| Operating profit (loss) | 9901 | €37,641 | €54,213 | +€16,572 | +44.0% |
| Financial income | 75/76B | €55 | €6,996 | +€6,940 | +12547.8% |
| Recurring financial income | 75 | €55 | €6,996 | +€6,940 | +12547.8% |
| Financial charges | 65/66B | €1,789 | €1,929 | +€140 | +7.8% |
| Recurring financial charges | 65 | €1,789 | €1,929 | +€140 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €35,907 | €59,280 | +€23,373 | +65.1% |
| Income taxes | 67/77 | €12,448 | €20,240 | +€7,792 | +62.6% |
| Profit (loss) for the period | 9904 | €23,459 | €39,039 | +€15,581 | +66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,459 | €39,039 | +€15,581 | +66.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.