APRONIMA: 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.
APRONIMA
Largest movements
- Current investments +€70,000
new in 2025: €70,000
- Cash -€33,062
down €33,062 (-59.6%), from €55,492 to €22,430
mainly Current investments (-€70,000) and Tax, wage and social debts (-€12,012)
- Receivables within one year -€10,363
down €10,363 (-77.4%), from €13,386 to €3,023
of which Trade receivables: -€13,386
- Profit (loss) carried forward +€38,993
up €38,993 (+6419.1%), from €607 to €39,601
- Tax, wage and social debts -€12,012
down €12,012 (-87.8%), from €13,683 to €1,671
of which Taxes: -€11,983
- Gross operating margin -€6,206
down €6,206 (-10.0%), from €61,817 to €55,611
- Taxes -€5,577
down €5,577 (-27.4%), from €20,370 to €14,793
- Depreciation -€798
down €798 (-100.0%), from €798 to €0
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 | €69,141 | €95,692 | +€26,551 | +38.4% |
| Formation expenses | 20 | €0 | - | = | |
| Current assets | 29/58 | €69,141 | €95,692 | +€26,551 | +38.4% |
| Amounts receivable within one year | 40/41 | €13,386 | €3,023 | -€10,363 | -77.4% |
| Trade receivables | 40 | €13,386 | €0 | -€13,386 | -100.0% |
| Other amounts receivable | 41 | €0 | €3,023 | +€3,023 | |
| Current investments | 50/53 | - | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €55,492 | €22,430 | -€33,062 | -59.6% |
| Deferred charges and accrued income | 490/1 | €264 | €238 | -€25 | -9.5% |
| Total equity and liabilities | 10/49 | €69,141 | €95,692 | +€26,551 | +38.4% |
| Equity | 10/15 | €54,907 | €93,901 | +€38,993 | +71.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €51,300 | €51,300 | = | 0.0% |
| Distributable reserves | 133 | €51,300 | €51,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €607 | €39,601 | +€38,993 | +6419.1% |
| Amounts payable | 17/49 | €14,234 | €1,791 | -€12,443 | -87.4% |
| Amounts payable within one year | 42/48 | €14,234 | €1,791 | -€12,443 | -87.4% |
| Trade debts | 44 | €164 | €120 | -€44 | -26.6% |
| Suppliers | 440/4 | €164 | €120 | -€44 | -26.6% |
| Taxes, remuneration and social security | 45 | €13,683 | €1,671 | -€12,012 | -87.8% |
| Taxes | 450/3 | €11,983 | €0 | -€11,983 | -100.0% |
| Remuneration and social security | 454/9 | €1,700 | €1,671 | -€29 | -1.7% |
| Other amounts payable | 47/48 | €387 | €0 | -€387 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €798 | €0 | -€798 | -100.0% |
| Other operating charges | 640/8 | €739 | €723 | -€17 | -2.2% |
| Gross operating margin | 9900 | €61,817 | €55,611 | -€6,206 | -10.0% |
| Operating profit (loss) | 9901 | €60,279 | €54,888 | -€5,391 | -8.9% |
| Financial income | 75/76B | €101 | €422 | +€320 | +315.9% |
| Recurring financial income | 75 | €101 | €422 | +€320 | +315.9% |
| Financial charges | 65/66B | €1,130 | €1,524 | +€394 | +34.9% |
| Recurring financial charges | 65 | €1,130 | €1,524 | +€394 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | €59,251 | €53,786 | -€5,465 | -9.2% |
| Income taxes | 67/77 | €20,370 | €14,793 | -€5,577 | -27.4% |
| Profit (loss) for the period | 9904 | €38,881 | €38,993 | +€113 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,881 | €38,993 | +€113 | +0.3% |
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 2 October 2026 via checked.be.