APROSIO: 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.
APROSIO
Largest movements
- Cash -€99,482
down €99,482 (-50.5%), from €197,093 to €97,612
mainly Advances received (-€98,176) and Contributions, distributions and other (-€66,000)
- Receivables within one year +€65,425
up €65,425 (+36.5%), from €179,107 to €244,531
of which Trade receivables: +€60,720
- Tangible fixed assets -€25,210
down €25,210 (-16.8%), from €150,353 to €125,143
of which Furniture and vehicles: -€19,262
- Stocks and contracts +€9,225
up €9,225 (+5.1%), from €179,684 to €188,909
- Advances received -€98,176
down €98,176 (-28.7%), from €342,050 to €243,874
- Trade debts +€66,212
up €66,212 (+87.2%), from €75,967 to €142,179
- Debts after one year -€19,189
down €19,189 (-31.2%), from €61,532 to €42,343
- Other debts +€11,088
up €11,088 (+20.2%), from €55,000 to €66,088
- Gross operating margin +€29,115
up €29,115 (+10.1%), from €287,304 to €316,419
- Depreciation +€13,822
up €13,822 (+52.6%), from €26,257 to €40,079
- Staff costs +€10,284
up €10,284 (+4.0%), from €254,260 to €264,544
- Other operating charges -€7,316
down €7,316 (-47.3%), from €15,474 to €8,158
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 | €711,202 | €660,140 | -€51,062 | -7.2% |
| Fixed assets | 21/28 | €150,353 | €125,143 | -€25,210 | -16.8% |
| Tangible fixed assets | 22/27 | €150,353 | €125,143 | -€25,210 | -16.8% |
| Plant, machinery and equipment | 23 | €46,989 | €45,079 | -€1,910 | -4.1% |
| Furniture and vehicles | 24 | €98,397 | €79,135 | -€19,262 | -19.6% |
| Leasing and similar rights | 25 | €690 | - | -€690 | |
| Other tangible fixed assets | 26 | €4,277 | €929 | -€3,348 | -78.3% |
| Current assets | 29/58 | €560,848 | €534,997 | -€25,851 | -4.6% |
| Stocks and contracts in progress | 3 | €179,684 | €188,909 | +€9,225 | +5.1% |
| Stocks | 30/36 | €179,684 | €188,909 | +€9,225 | +5.1% |
| Amounts receivable within one year | 40/41 | €179,107 | €244,531 | +€65,425 | +36.5% |
| Trade receivables | 40 | €176,720 | €237,439 | +€60,720 | +34.4% |
| Other amounts receivable | 41 | €2,387 | €7,092 | +€4,705 | +197% |
| Cash at bank and in hand | 54/58 | €197,093 | €97,612 | -€99,482 | -50.5% |
| Deferred charges and accrued income | 490/1 | €4,965 | €3,945 | -€1,020 | -20.5% |
| Total equity and liabilities | 10/49 | €711,202 | €660,140 | -€51,062 | -7.2% |
| Equity | 10/15 | €113,251 | €111,016 | -€2,235 | -2.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €12,615 | €10,486 | -€2,129 | -16.9% |
| Non-distributable reserves | 130/1 | €10,213 | €10,213 | = | 0.0% |
| Legal reserve | 130 | €10,213 | €10,213 | = | 0.0% |
| Tax-exempt reserves | 132 | €273 | €273 | = | 0.0% |
| Distributable reserves | 133 | €2,129 | - | -€2,129 | |
| Profit (loss) carried forward | 14 | €636 | €530 | -€106 | -16.7% |
| Amounts payable | 17/49 | €597,951 | €549,124 | -€48,827 | -8.2% |
| Amounts payable after more than one year | 17 | €61,532 | €42,343 | -€19,189 | -31.2% |
| Financial debts | 170/4 | €61,532 | €42,343 | -€19,189 | -31.2% |
| Amounts payable within one year | 42/48 | €536,419 | €506,780 | -€29,638 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €22,087 | €19,189 | -€2,899 | -13.1% |
| Trade debts | 44 | €75,967 | €142,179 | +€66,212 | +87.2% |
| Suppliers | 440/4 | €75,967 | €142,179 | +€66,212 | +87.2% |
| Advances received on contracts in progress | 46 | €342,050 | €243,874 | -€98,176 | -28.7% |
| Taxes, remuneration and social security | 45 | €41,314 | €35,451 | -€5,863 | -14.2% |
| Taxes | 450/3 | €10,826 | €4,758 | -€6,069 | -56.1% |
| Remuneration and social security | 454/9 | €30,487 | €30,693 | +€205 | +0.7% |
| Other amounts payable | 47/48 | €55,000 | €66,088 | +€11,088 | +20.2% |
| Remuneration, social security and pensions | 62 | €254,260 | €264,544 | +€10,284 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,257 | €40,079 | +€13,822 | +52.6% |
| Other operating charges | 640/8 | €15,474 | €8,158 | -€7,316 | -47.3% |
| Gross operating margin | 9900 | €287,304 | €316,419 | +€29,115 | +10.1% |
| Operating profit (loss) | 9901 | -€8,687 | €3,638 | +€12,325 | |
| Financial income | 75/76B | €69,281 | €67,032 | -€2,249 | -3.2% |
| Recurring financial income | 75 | €69,281 | €67,032 | -€2,249 | -3.2% |
| Financial charges | 65/66B | €2,418 | €5,303 | +€2,885 | +119% |
| Recurring financial charges | 65 | €2,418 | €5,303 | +€2,885 | +119% |
| Profit (loss) for the period before taxes | 9903 | €58,176 | €65,367 | +€7,191 | +12.4% |
| Income taxes | 67/77 | €3,065 | €1,602 | -€1,463 | -47.7% |
| Profit (loss) for the period | 9904 | €55,110 | €63,765 | +€8,655 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,110 | €63,765 | +€8,655 | +15.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.