APSTRUCT: 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.
APSTRUCT
Largest movements
- Receivables within one year -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Cash +€148,806
up €148,806 (+5643.2%), from €2,637 to €151,443
mainly Receivables within one year (+€150,000) and Net result for the year (+€5,185)
- Accrued charges and deferred income -€7,500
down €7,500 (-95.1%), from €7,887 to €387
- Reserves +€5,185
up €5,185 (+14.1%), from €36,745 to €41,930
- Trade debts +€2,547
up €2,547 (+819.1%), from €311 to €2,858
- Gross operating margin -€4,605
down €4,605, from €1,153 to -€3,453
- Financial income -€1,969
down €1,969 (-13.1%), from €15,000 to €13,031
- Taxes -€1,702
down €1,702 (-39.4%), from €4,319 to €2,616
- Financial charges -€1,647
down €1,647 (-58.0%), from €2,838 to €1,191
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 | €152,637 | €151,443 | -€1,194 | -0.8% |
| Current assets | 29/58 | €152,637 | €151,443 | -€1,194 | -0.8% |
| Amounts receivable within one year | 40/41 | €150,000 | €0 | -€150,000 | -100.0% |
| Other amounts receivable | 41 | €150,000 | €0 | -€150,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,637 | €151,443 | +€148,806 | +5643.2% |
| Total equity and liabilities | 10/49 | €152,637 | €151,443 | -€1,194 | -0.8% |
| Equity | 10/15 | €55,295 | €60,480 | +€5,185 | +9.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €36,745 | €41,930 | +€5,185 | +14.1% |
| Distributable reserves | 133 | €36,745 | €41,930 | +€5,185 | +14.1% |
| Amounts payable | 17/49 | €97,342 | €90,962 | -€6,380 | -6.6% |
| Amounts payable within one year | 42/48 | €89,455 | €90,575 | +€1,120 | +1.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €311 | €2,858 | +€2,547 | +819.1% |
| Suppliers | 440/4 | €311 | €2,858 | +€2,547 | +819.1% |
| Taxes, remuneration and social security | 45 | €8,362 | €6,935 | -€1,427 | -17.1% |
| Taxes | 450/3 | €8,362 | €6,935 | -€1,427 | -17.1% |
| Other amounts payable | 47/48 | €80,782 | €80,782 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,887 | €387 | -€7,500 | -95.1% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €1,153 | -€3,453 | -€4,605 | |
| Operating profit (loss) | 9901 | €583 | -€4,038 | -€4,622 | |
| Financial income | 75/76B | €15,000 | €13,031 | -€1,969 | -13.1% |
| Recurring financial income | 75 | €15,000 | €13,031 | -€1,969 | -13.1% |
| Financial charges | 65/66B | €2,838 | €1,191 | -€1,647 | -58.0% |
| Recurring financial charges | 65 | €2,838 | €1,191 | -€1,647 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €12,746 | €7,802 | -€4,944 | -38.8% |
| Income taxes | 67/77 | €4,319 | €2,616 | -€1,702 | -39.4% |
| Profit (loss) for the period | 9904 | €8,427 | €5,185 | -€3,242 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,427 | €5,185 | -€3,242 | -38.5% |
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 9 October 2026 via checked.be.