APROSOFT: 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.
APROSOFT
Largest movements
- Cash +€117,762
up €117,762 (+27.8%), from €423,323 to €541,085
mainly Net result for the year (+€127,330) and Receivables within one year (+€29,213)
- Receivables within one year -€29,213
down €29,213 (-47.6%), from €61,357 to €32,143
of which Trade receivables: -€28,100
- Tangible fixed assets -€23,627
down €23,627 (-41.7%), from €56,674 to €33,047
of which Furniture and vehicles: -€15,406
- Reserves +€74,103
up €74,103 (+19.7%), from €376,983 to €451,085
of which Distributable reserves: +€74,103
- Trade debts -€14,356
down €14,356 (-98.3%), from €14,599 to €243
- Other debts -€8,079
down €8,079 (-8.7%), from €92,839 to €84,760
- Staff costs -€27,942
down €27,942 (-68.6%), from €40,758 to €12,816
- Write-downs -€27,047
down €27,047 (-2,494%), from -€1,084 to -€28,132
- Other operating charges +€27,014
up €27,014 (+608%), from €4,440 to €31,454
- Financial charges -€15,167
down €15,167 (-77.5%), from €19,562 to €4,395
- Gross operating margin -€4,950
down €4,950 (-2.3%), from €215,513 to €210,563
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 | €553,016 | €608,786 | +€55,770 | +10.1% |
| Fixed assets | 21/28 | €56,944 | €33,047 | -€23,897 | -42.0% |
| Tangible fixed assets | 22/27 | €56,674 | €33,047 | -€23,627 | -41.7% |
| Plant, machinery and equipment | 23 | €8,222 | €0 | -€8,222 | -100% |
| Furniture and vehicles | 24 | €48,453 | €33,047 | -€15,406 | -31.8% |
| Financial fixed assets | 28 | €270 | €0 | -€270 | -100% |
| Current assets | 29/58 | €496,072 | €575,739 | +€79,667 | +16.1% |
| Stocks and contracts in progress | 3 | €5,180 | €0 | -€5,180 | -100% |
| Stocks | 30/36 | €5,180 | €0 | -€5,180 | -100% |
| Amounts receivable within one year | 40/41 | €61,357 | €32,143 | -€29,213 | -47.6% |
| Trade receivables | 40 | €60,244 | €32,143 | -€28,100 | -46.6% |
| Other amounts receivable | 41 | €1,113 | €0 | -€1,113 | -100% |
| Cash at bank and in hand | 54/58 | €423,323 | €541,085 | +€117,762 | +27.8% |
| Deferred charges and accrued income | 490/1 | €6,212 | €2,510 | -€3,702 | -59.6% |
| Total equity and liabilities | 10/49 | €553,016 | €608,786 | +€55,770 | +10.1% |
| Equity | 10/15 | €413,625 | €487,727 | +€74,103 | +17.9% |
| Contributions | 10/11 | €36,642 | €36,642 | = | 0.0% |
| Reserves | 13 | €376,983 | €451,085 | +€74,103 | +19.7% |
| Non-distributable reserves | 130/1 | €3,664 | €3,664 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,664 | €3,664 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,237 | €2,237 | = | 0.0% |
| Distributable reserves | 133 | €371,082 | €445,185 | +€74,103 | +20.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €139,392 | €121,059 | -€18,333 | -13.2% |
| Amounts payable within one year | 42/48 | €126,923 | €107,842 | -€19,081 | -15.0% |
| Trade debts | 44 | €14,599 | €243 | -€14,356 | -98.3% |
| Suppliers | 440/4 | €14,599 | €243 | -€14,356 | -98.3% |
| Taxes, remuneration and social security | 45 | €19,484 | €22,839 | +€3,354 | +17.2% |
| Taxes | 450/3 | €18,743 | €20,339 | +€1,596 | +8.5% |
| Remuneration and social security | 454/9 | €741 | €2,500 | +€1,759 | +237% |
| Other amounts payable | 47/48 | €92,839 | €84,760 | -€8,079 | -8.7% |
| Accrued charges and deferred income | 492/3 | €12,469 | €13,217 | +€748 | +6.0% |
| Remuneration, social security and pensions | 62 | €40,758 | €12,816 | -€27,942 | -68.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,382 | €17,676 | -€3,706 | -17.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,084 | -€28,132 | -€27,047 | -2,494% |
| Other operating charges | 640/8 | €4,440 | €31,454 | +€27,014 | +608% |
| Non-recurring operating charges | 66A | €173 | €8,270 | +€8,096 | +4,672% |
| Gross operating margin | 9900 | €215,513 | €210,563 | -€4,950 | -2.3% |
| Operating profit (loss) | 9901 | €149,844 | €168,478 | +€18,635 | +12.4% |
| Financial income | 75/76B | €1,666 | €2,143 | +€476 | +28.6% |
| Recurring financial income | 75 | €1,666 | €2,143 | +€476 | +28.6% |
| Financial charges | 65/66B | €19,562 | €4,395 | -€15,167 | -77.5% |
| Recurring financial charges | 65 | €19,562 | €4,395 | -€15,167 | -77.5% |
| Profit (loss) for the period before taxes | 9903 | €131,948 | €166,227 | +€34,278 | +26.0% |
| Income taxes | 67/77 | €38,742 | €38,897 | +€154 | +0.4% |
| Profit (loss) for the period | 9904 | €93,206 | €127,330 | +€34,124 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €93,206 | €127,330 | +€34,124 | +36.6% |
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.