APV Electricité: 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.
APV Electricité
Largest movements
- Tangible fixed assets +€22,224
up €22,224 (+3,976%), from €559 to €22,783
of which Furniture and vehicles: +€22,261
- Cash -€1,468
down €1,468 (-11.0%), from €13,361 to €11,893
mainly Investment in fixed assets (net) (-€28,317) and Deferred charges and accrued income (-€1,443)
- Deferred charges and accrued income +€1,443
up €1,443 (+496%), from €291 to €1,734
- Receivables within one year +€1,272
up €1,272 (+8.6%), from €14,810 to €16,082
of which Trade receivables: +€1,804
- Debts after one year +€18,125
new in 2025: €18,125
- Current portion of long-term debt +€5,086
new in 2025: €5,086
- Profit (loss) carried forward +€1,570
up €1,570 (+6.5%), from -€24,033 to -€22,463
- Other debts -€1,033
down €1,033 (-2.2%), from €47,826 to €46,793
- Turnover +€11,434
up €11,434 (+15.4%), from €74,194 to €85,628
- Gross operating margin +€9,754
up €9,754 (+62.6%), from €15,574 to €25,328
- Purchases and services -€6,100
down €6,100 (-9.2%), from €66,400 to €60,300
- Depreciation +€5,187
up €5,187 (+573%), from €906 to €6,093
- Financial charges +€897
up €897 (+1,081%), from €83 to €980
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 | €41,678 | €65,098 | +€23,420 | +56.2% |
| Fixed assets | 21/28 | €559 | €22,783 | +€22,224 | +3,976% |
| Tangible fixed assets | 22/27 | €559 | €22,783 | +€22,224 | +3,976% |
| Plant, machinery and equipment | 23 | €37 | €0 | -€37 | -100% |
| Furniture and vehicles | 24 | €522 | €22,783 | +€22,261 | +4,265% |
| Current assets | 29/58 | €41,119 | €42,315 | +€1,196 | +2.9% |
| Stocks and contracts in progress | 3 | €12,657 | €12,606 | -€51 | -0.4% |
| Stocks | 30/36 | €12,657 | €12,606 | -€51 | -0.4% |
| Amounts receivable within one year | 40/41 | €14,810 | €16,082 | +€1,272 | +8.6% |
| Trade receivables | 40 | €13,085 | €14,889 | +€1,804 | +13.8% |
| Other amounts receivable | 41 | €1,725 | €1,193 | -€532 | -30.8% |
| Cash at bank and in hand | 54/58 | €13,361 | €11,893 | -€1,468 | -11.0% |
| Deferred charges and accrued income | 490/1 | €291 | €1,734 | +€1,443 | +496% |
| Total equity and liabilities | 10/49 | €41,678 | €65,098 | +€23,420 | +56.2% |
| Equity | 10/15 | -€10,127 | -€8,557 | +€1,570 | +15.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,706 | €7,706 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €7,086 | €7,086 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,033 | -€22,463 | +€1,570 | +6.5% |
| Amounts payable | 17/49 | €51,805 | €73,655 | +€21,850 | +42.2% |
| Amounts payable after more than one year | 17 | - | €18,125 | +€18,125 | |
| Financial debts | 170/4 | - | €18,125 | +€18,125 | |
| Amounts payable within one year | 42/48 | €51,805 | €55,530 | +€3,725 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | - | €5,086 | +€5,086 | |
| Trade debts | 44 | €3,443 | €3,291 | -€152 | -4.4% |
| Suppliers | 440/4 | €3,443 | €3,291 | -€152 | -4.4% |
| Taxes, remuneration and social security | 45 | €536 | €360 | -€176 | -32.8% |
| Taxes | 450/3 | €536 | €360 | -€176 | -32.8% |
| Other amounts payable | 47/48 | €47,826 | €46,793 | -€1,033 | -2.2% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | €74,194 | €85,628 | +€11,434 | +15.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €66,400 | €60,300 | -€6,100 | -9.2% |
| Remuneration, social security and pensions | 62 | €15,750 | €16,414 | +€664 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €906 | €6,093 | +€5,187 | +573% |
| Other operating charges | 640/8 | €300 | €271 | -€29 | -9.7% |
| Gross operating margin | 9900 | €15,574 | €25,328 | +€9,754 | +62.6% |
| Operating profit (loss) | 9901 | -€1,382 | €2,550 | +€3,932 | |
| Financial charges | 65/66B | €83 | €980 | +€897 | +1,081% |
| Recurring financial charges | 65 | €83 | €980 | +€897 | +1,081% |
| Profit (loss) for the period before taxes | 9903 | -€1,465 | €1,570 | +€3,035 | |
| Income taxes | 67/77 | €229 | - | -€229 | |
| Profit (loss) for the period | 9904 | -€1,694 | €1,570 | +€3,264 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,694 | €1,570 | +€3,264 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.