APROTCHNET: 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.
APROTCHNET
Largest movements
- Cash +€1,201
up €1,201 (+45.5%), from €2,638 to €3,840
mainly Debts after one year (+€58,488) and Tax, wage and social debts (+€686)
- Receivables within one year -€342
down €342 (-1.4%), from €24,330 to €23,988
of which Other amounts receivable: -€342
- Debts after one year +€58,488
up €58,488 (+21.4%), from €273,410 to €331,898
- Other debts -€46,381
no longer reported in 2025 (was €46,381)
- Trade debts -€10,738
down €10,738 (-82.1%), from €13,086 to €2,348
- Profit (loss) carried forward -€1,195
down €1,195 (-0.4%), from -€318,874 to -€320,069
- Tax, wage and social debts +€686
up €686 (+2,217%), from €31 to €717
- Gross operating margin +€3,365
up €3,365 (+73.8%), from -€4,560 to -€1,195
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 | €26,983 | €27,843 | +€859 | +3.2% |
| Fixed assets | 21/28 | €6 | €6 | = | 0.0% |
| Financial fixed assets | 28 | €6 | €6 | = | 0.0% |
| Current assets | 29/58 | €26,977 | €27,836 | +€859 | +3.2% |
| Amounts receivable within one year | 40/41 | €24,330 | €23,988 | -€342 | -1.4% |
| Trade receivables | 40 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 41 | €4,330 | €3,988 | -€342 | -7.9% |
| Current investments | 50/53 | €9 | €9 | +€0 | +0.3% |
| Cash at bank and in hand | 54/58 | €2,638 | €3,840 | +€1,201 | +45.5% |
| Total equity and liabilities | 10/49 | €26,983 | €27,843 | +€859 | +3.2% |
| Equity | 10/15 | -€305,926 | -€307,121 | -€1,195 | -0.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €6,751 | €6,751 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,892 | €4,892 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€318,874 | -€320,069 | -€1,195 | -0.4% |
| Amounts payable | 17/49 | €332,909 | €334,964 | +€2,055 | +0.6% |
| Amounts payable after more than one year | 17 | €273,410 | €331,898 | +€58,488 | +21.4% |
| Financial debts | 170/4 | €273,410 | €331,898 | +€58,488 | +21.4% |
| Amounts payable within one year | 42/48 | €59,498 | €3,065 | -€56,433 | -94.8% |
| Trade debts | 44 | €13,086 | €2,348 | -€10,738 | -82.1% |
| Suppliers | 440/4 | €13,086 | €2,348 | -€10,738 | -82.1% |
| Taxes, remuneration and social security | 45 | €31 | €717 | +€686 | +2,217% |
| Taxes | 450/3 | €31 | €717 | +€686 | +2,217% |
| Other amounts payable | 47/48 | €46,381 | - | -€46,381 | |
| Accrued charges and deferred income | 492/3 | €0 | - | -€0 | |
| Gross operating margin | 9900 | -€4,560 | -€1,195 | +€3,365 | +73.8% |
| Operating profit (loss) | 9901 | -€4,560 | -€1,195 | +€3,365 | +73.8% |
| Financial charges | 65/66B | €0 | - | -€0 | |
| Recurring financial charges | 65 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | -€4,561 | -€1,195 | +€3,365 | +73.8% |
| Profit (loss) for the period | 9904 | -€4,561 | -€1,195 | +€3,365 | +73.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,561 | -€1,195 | +€3,365 | +73.8% |
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 14 October 2026 via checked.be.