APURIMAC: 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.
APURIMAC
Largest movements
- Cash +€25,130
up €25,130 (+35.2%), from €71,292 to €96,422
mainly Net result for the year (+€24,497) and Tax, wage and social debts (+€10,672)
- Receivables within one year +€10,014
up €10,014 (+3119.0%), from €321 to €10,335
- Tangible fixed assets +€2,287
up €2,287 (+27.2%), from €8,406 to €10,693
of which Plant, machinery and equipment: +€1,774
- Profit (loss) carried forward +€24,497
up €24,497 (+43.8%), from €55,925 to €80,421
- Tax, wage and social debts +€10,672
up €10,672 (+59.0%), from €18,097 to €28,769
- Trade debts +€3,502
up €3,502 (+577.7%), from €606 to €4,108
- Gross operating margin -€38,305
down €38,305 (-52.7%), from €72,665 to €34,360
- Taxes -€8,291
down €8,291 (-54.7%), from €15,161 to €6,870
- Financial charges +€1,371
up €1,371 (+3687.0%), from €37 to €1,408
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 | €80,019 | €118,479 | +€38,460 | +48.1% |
| Fixed assets | 21/28 | €8,406 | €10,693 | +€2,287 | +27.2% |
| Tangible fixed assets | 22/27 | €8,406 | €10,693 | +€2,287 | +27.2% |
| Plant, machinery and equipment | 23 | - | €1,774 | +€1,774 | |
| Other tangible fixed assets | 26 | €8,406 | €8,920 | +€513 | +6.1% |
| Current assets | 29/58 | €71,613 | €107,786 | +€36,174 | +50.5% |
| Amounts receivable within one year | 40/41 | €321 | €10,335 | +€10,014 | +3119.0% |
| Trade receivables | 40 | €321 | €10,335 | +€10,014 | +3119.0% |
| Cash at bank and in hand | 54/58 | €71,292 | €96,422 | +€25,130 | +35.2% |
| Deferred charges and accrued income | 490/1 | - | €1,029 | +€1,029 | |
| Total equity and liabilities | 10/49 | €80,019 | €118,479 | +€38,460 | +48.1% |
| Equity | 10/15 | €59,925 | €84,421 | +€24,497 | +40.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,925 | €80,421 | +€24,497 | +43.8% |
| Amounts payable | 17/49 | €20,094 | €34,058 | +€13,964 | +69.5% |
| Amounts payable within one year | 42/48 | €20,094 | €34,058 | +€13,964 | +69.5% |
| Trade debts | 44 | €606 | €4,108 | +€3,502 | +577.7% |
| Suppliers | 440/4 | €606 | €4,108 | +€3,502 | +577.7% |
| Taxes, remuneration and social security | 45 | €18,097 | €28,769 | +€10,672 | +59.0% |
| Taxes | 450/3 | €18,097 | €28,769 | +€10,672 | +59.0% |
| Other amounts payable | 47/48 | €1,391 | €1,181 | -€211 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,107 | €1,536 | +€429 | +38.7% |
| Other operating charges | 640/8 | €435 | €49 | -€386 | -88.7% |
| Gross operating margin | 9900 | €72,665 | €34,360 | -€38,305 | -52.7% |
| Operating profit (loss) | 9901 | €71,122 | €32,774 | -€38,348 | -53.9% |
| Financial charges | 65/66B | €37 | €1,408 | +€1,371 | +3687.0% |
| Recurring financial charges | 65 | €37 | €1,408 | +€1,371 | +3687.0% |
| Profit (loss) for the period before taxes | 9903 | €71,085 | €31,366 | -€39,719 | -55.9% |
| Income taxes | 67/77 | €15,161 | €6,870 | -€8,291 | -54.7% |
| Profit (loss) for the period | 9904 | €55,925 | €24,497 | -€31,428 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,925 | €24,497 | -€31,428 | -56.2% |
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 4 October 2026 via checked.be.