APUS PRODUCTIONS: what changed
APUS PRODUCTIONS
Largest movements
- Receivables within one year -€29,295
down €29,295 (-46.9%), from €62,478 to €33,182
of which Other amounts receivable: -€26,921
- Cash -€1,671
down €1,671 (-44.8%), from €3,728 to €2,057
mainly Other debts (-€50,000) and Trade debts (-€6,379)
- Other debts -€50,000
down €50,000 (-62.5%), from €80,000 to €30,000
- Profit (loss) carried forward +€28,311
up €28,311 (+24.0%), from -€118,158 to -€89,847
- Trade debts -€6,379
down €6,379 (-98.5%), from €6,475 to €96
- Tax, wage and social debts -€2,899
no longer reported in 2025 (was €2,899)
of which Remuneration and social security: -€2,478
- Gross operating margin +€89,480
up €89,480, from -€57,300 to €32,180
- Staff costs -€12,136
no longer reported in 2025 (was €12,136)
- Other operating charges +€2,259
up €2,259 (+147%), from €1,541 to €3,800
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,206 | €35,239 | -€30,966 | -46.8% |
| Current assets | 29/58 | €66,206 | €35,239 | -€30,966 | -46.8% |
| Amounts receivable within one year | 40/41 | €62,478 | €33,182 | -€29,295 | -46.9% |
| Trade receivables | 40 | €27,950 | €25,575 | -€2,375 | -8.5% |
| Other amounts receivable | 41 | €34,528 | €7,607 | -€26,921 | -78.0% |
| Cash at bank and in hand | 54/58 | €3,728 | €2,057 | -€1,671 | -44.8% |
| Total equity and liabilities | 10/49 | €66,206 | €35,239 | -€30,966 | -46.8% |
| Equity | 10/15 | -€23,168 | €5,144 | +€28,311 | |
| Contributions | 10/11 | €94,990 | €94,990 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,158 | -€89,847 | +€28,311 | +24.0% |
| Amounts payable | 17/49 | €89,373 | €30,096 | -€59,277 | -66.3% |
| Amounts payable within one year | 42/48 | €89,373 | €30,096 | -€59,277 | -66.3% |
| Trade debts | 44 | €6,475 | €96 | -€6,379 | -98.5% |
| Suppliers | 440/4 | €6,475 | €96 | -€6,379 | -98.5% |
| Taxes, remuneration and social security | 45 | €2,899 | - | -€2,899 | |
| Taxes | 450/3 | €421 | - | -€421 | |
| Remuneration and social security | 454/9 | €2,478 | - | -€2,478 | |
| Other amounts payable | 47/48 | €80,000 | €30,000 | -€50,000 | -62.5% |
| Remuneration, social security and pensions | 62 | €12,136 | - | -€12,136 | |
| Other operating charges | 640/8 | €1,541 | €3,800 | +€2,259 | +147% |
| Gross operating margin | 9900 | -€57,300 | €32,180 | +€89,480 | |
| Operating profit (loss) | 9901 | -€70,977 | €28,380 | +€99,357 | |
| Financial charges | 65/66B | €101 | €69 | -€32 | -31.7% |
| Recurring financial charges | 65 | €101 | €69 | -€32 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | -€71,078 | €28,311 | +€99,389 | |
| Profit (loss) for the period | 9904 | -€71,078 | €28,311 | +€99,389 | |
| Profit (loss) for the period to be appropriated | 9905 | -€71,078 | €28,311 | +€99,389 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.