APROSYS: 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.
APROSYS
Largest movements
- Cash +€147,506
up €147,506 (+652.0%), from €22,624 to €170,130
mainly Current investments (+€83,019) and Net result for the year (+€33,159)
- Current investments -€83,019
down €83,019 (-58.4%), from €142,091 to €59,071
- Receivables within one year -€13,496
down €13,496 (-52.7%), from €25,585 to €12,089
of which Other amounts receivable: -€11,343
- Tangible fixed assets -€13,464
down €13,464 (-48.2%), from €27,960 to €14,495
of which Furniture and vehicles: -€12,642
- Reserves +€22,333
up €22,333 (+12.5%), from €179,322 to €201,654
- Other debts +€6,194
up €6,194 (+23.8%), from €26,006 to €32,199
- Tax, wage and social debts +€5,447
up €5,447 (+57.4%), from €9,481 to €14,928
- Trade debts +€3,469
up €3,469 (+870.2%), from €399 to €3,868
- Gross operating margin +€55,727
up €55,727 (+642.2%), from €8,677 to €64,405
- Taxes +€17,212
up €17,212 (+6824.4%), from €252 to €17,464
- Financial income -€2,242
down €2,242 (-42.1%), from €5,320 to €3,078
- Depreciation -€832
down €832 (-5.8%), from €14,297 to €13,464
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 | €221,811 | €258,850 | +€37,039 | +16.7% |
| Fixed assets | 21/28 | €28,000 | €14,535 | -€13,464 | -48.1% |
| Tangible fixed assets | 22/27 | €27,960 | €14,495 | -€13,464 | -48.2% |
| Plant, machinery and equipment | 23 | €826 | €4 | -€822 | -99.5% |
| Furniture and vehicles | 24 | €27,134 | €14,491 | -€12,642 | -46.6% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €193,811 | €244,314 | +€50,503 | +26.1% |
| Amounts receivable within one year | 40/41 | €25,585 | €12,089 | -€13,496 | -52.7% |
| Trade receivables | 40 | €14,242 | €12,089 | -€2,153 | -15.1% |
| Other amounts receivable | 41 | €11,343 | - | -€11,343 | |
| Current investments | 50/53 | €142,091 | €59,071 | -€83,019 | -58.4% |
| Cash at bank and in hand | 54/58 | €22,624 | €170,130 | +€147,506 | +652.0% |
| Deferred charges and accrued income | 490/1 | €3,512 | €3,024 | -€488 | -13.9% |
| Total equity and liabilities | 10/49 | €221,811 | €258,850 | +€37,039 | +16.7% |
| Equity | 10/15 | €185,522 | €207,854 | +€22,333 | +12.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €179,322 | €201,654 | +€22,333 | +12.5% |
| Distributable reserves | 133 | €179,322 | €201,654 | +€22,333 | +12.5% |
| Amounts payable | 17/49 | €36,289 | €50,995 | +€14,706 | +40.5% |
| Amounts payable within one year | 42/48 | €35,886 | €50,995 | +€15,109 | +42.1% |
| Trade debts | 44 | €399 | €3,868 | +€3,469 | +870.2% |
| Suppliers | 440/4 | €399 | €3,868 | +€3,469 | +870.2% |
| Taxes, remuneration and social security | 45 | €9,481 | €14,928 | +€5,447 | +57.4% |
| Taxes | 450/3 | €9,481 | €14,928 | +€5,447 | +57.4% |
| Other amounts payable | 47/48 | €26,006 | €32,199 | +€6,194 | +23.8% |
| Accrued charges and deferred income | 492/3 | €404 | - | -€404 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,297 | €13,464 | -€832 | -5.8% |
| Other operating charges | 640/8 | €1,129 | €1,163 | +€34 | +3.0% |
| Gross operating margin | 9900 | €8,677 | €64,405 | +€55,727 | +642.2% |
| Operating profit (loss) | 9901 | -€6,749 | €49,777 | +€56,526 | |
| Financial income | 75/76B | €5,320 | €3,078 | -€2,242 | -42.1% |
| Recurring financial income | 75 | €5,320 | €3,078 | -€2,242 | -42.1% |
| Financial charges | 65/66B | €2,621 | €2,232 | -€389 | -14.8% |
| Recurring financial charges | 65 | €2,621 | €2,232 | -€389 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,049 | €50,623 | +€54,673 | |
| Income taxes | 67/77 | €252 | €17,464 | +€17,212 | +6824.4% |
| Profit (loss) for the period | 9904 | -€4,302 | €33,159 | +€37,461 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,302 | €33,159 | +€37,461 |
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 12 October 2026 via checked.be.