Apromex: 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.
Apromex
Largest movements
- Tangible fixed assets +€271,945
up €271,945 (+54.2%), from €501,570 to €773,515
of which Land and buildings: +€273,126
- Cash -€139,995
down €139,995 (-68.0%), from €205,911 to €65,916
mainly Investment in fixed assets (net) (-€344,220) and Debts after one year (-€22,933)
- Receivables within one year -€14,157
down €14,157 (-47.1%), from €30,037 to €15,880
- Other debts +€123,430
up €123,430 (+643.6%), from €19,177 to €142,607
- Reserves +€32,565
up €32,565 (+15.3%), from €213,291 to €245,855
- Debts after one year -€22,933
down €22,933 (-5.6%), from €407,725 to €384,792
- Trade debts -€15,293
down €15,293 (-98.9%), from €15,459 to €165
- Gross operating margin +€38,855
up €38,855 (+37.9%), from €102,414 to €141,269
- Depreciation +€17,906
up €17,906 (+32.9%), from €54,369 to €72,275
- Taxes +€5,731
up €5,731 (+45.6%), from €12,557 to €18,288
- Financial charges +€5,660
up €5,660 (+49.7%), from €11,392 to €17,052
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 | €738,507 | €856,356 | +€117,848 | +16.0% |
| Fixed assets | 21/28 | €501,720 | €773,665 | +€271,945 | +54.2% |
| Tangible fixed assets | 22/27 | €501,570 | €773,515 | +€271,945 | +54.2% |
| Land and buildings | 22 | €497,631 | €770,758 | +€273,126 | +54.9% |
| Plant, machinery and equipment | 23 | €1,627 | €797 | -€830 | -51.0% |
| Furniture and vehicles | 24 | €2,311 | €1,960 | -€351 | -15.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €236,787 | €82,690 | -€154,097 | -65.1% |
| Amounts receivable within one year | 40/41 | €30,037 | €15,880 | -€14,157 | -47.1% |
| Trade receivables | 40 | €30,037 | €15,880 | -€14,157 | -47.1% |
| Cash at bank and in hand | 54/58 | €205,911 | €65,916 | -€139,995 | -68.0% |
| Deferred charges and accrued income | 490/1 | €839 | €894 | +€56 | +6.7% |
| Total equity and liabilities | 10/49 | €738,507 | €856,356 | +€117,848 | +16.0% |
| Equity | 10/15 | €231,891 | €264,455 | +€32,565 | +14.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €213,291 | €245,855 | +€32,565 | +15.3% |
| Distributable reserves | 133 | €213,291 | €245,855 | +€32,565 | +15.3% |
| Amounts payable | 17/49 | €506,617 | €591,900 | +€85,284 | +16.8% |
| Amounts payable after more than one year | 17 | €407,725 | €384,792 | -€22,933 | -5.6% |
| Financial debts | 170/4 | €407,725 | €384,792 | -€22,933 | -5.6% |
| Amounts payable within one year | 42/48 | €95,370 | €203,652 | +€108,283 | +113.5% |
| Current portion of amounts payable after more than one year | 42 | €22,477 | €22,933 | +€456 | +2.0% |
| Trade debts | 44 | €15,459 | €165 | -€15,293 | -98.9% |
| Suppliers | 440/4 | €15,459 | €165 | -€15,293 | -98.9% |
| Taxes, remuneration and social security | 45 | €38,257 | €37,947 | -€310 | -0.8% |
| Taxes | 450/3 | €37,857 | €36,669 | -€1,188 | -3.1% |
| Remuneration and social security | 454/9 | €400 | €1,278 | +€878 | +219.5% |
| Other amounts payable | 47/48 | €19,177 | €142,607 | +€123,430 | +643.6% |
| Accrued charges and deferred income | 492/3 | €3,522 | €3,456 | -€66 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,369 | €72,275 | +€17,906 | +32.9% |
| Other operating charges | 640/8 | €1,293 | €1,090 | -€202 | -15.7% |
| Gross operating margin | 9900 | €102,414 | €141,269 | +€38,855 | +37.9% |
| Operating profit (loss) | 9901 | €46,753 | €67,904 | +€21,151 | +45.2% |
| Financial charges | 65/66B | €11,392 | €17,052 | +€5,660 | +49.7% |
| Recurring financial charges | 65 | €11,392 | €17,052 | +€5,660 | +49.7% |
| Profit (loss) for the period before taxes | 9903 | €35,361 | €50,852 | +€15,491 | +43.8% |
| Income taxes | 67/77 | €12,557 | €18,288 | +€5,731 | +45.6% |
| Profit (loss) for the period | 9904 | €22,804 | €32,565 | +€9,761 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,804 | €32,565 | +€9,761 | +42.8% |
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 10 October 2026 via checked.be.