IDS-APHRODITE: 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.
IDS-APHRODITE
Largest movements
- Receivables within one year +€13,485
up €13,485 (+58.5%), from €23,036 to €36,522
of which Other amounts receivable: +€10,979
- Cash +€3,610
up €3,610 (+1093960.6%), from €0 to €3,610
- Tangible fixed assets +€2,211
up €2,211 (+60.8%), from €3,639 to €5,849
of which Furniture and vehicles: +€5,335
- Trade debts +€10,121
up €10,121 (+113.4%), from €8,922 to €19,043
- Reserves +€5,362
up €5,362 (+58.9%), from €9,107 to €14,469
- Tax, wage and social debts +€4,945
up €4,945 (+118.8%), from €4,163 to €9,108
- Current portion of long-term debt -€1,121
down €1,121 (-32.2%), from €3,483 to €2,362
- Gross operating margin +€3,060
up €3,060 (+53.3%), from €5,740 to €8,800
- Financial charges -€2,544
down €2,544 (-88.4%), from €2,876 to €333
- Depreciation +€1,334
up €1,334 (+86.8%), from €1,537 to €2,871
- Taxes +€1,139
up €1,139 (+100.2%), from €1,136 to €2,274
- Other operating charges -€667
no longer reported in 2025 (was €667)
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,675 | €45,981 | +€19,306 | +72.4% |
| Fixed assets | 21/28 | €3,639 | €5,849 | +€2,211 | +60.8% |
| Tangible fixed assets | 22/27 | €3,639 | €5,849 | +€2,211 | +60.8% |
| Plant, machinery and equipment | 23 | €3,639 | €514 | -€3,124 | -85.9% |
| Furniture and vehicles | 24 | - | €5,335 | +€5,335 | |
| Current assets | 29/58 | €23,036 | €40,132 | +€17,096 | +74.2% |
| Amounts receivable within one year | 40/41 | €23,036 | €36,522 | +€13,485 | +58.5% |
| Trade receivables | 40 | €10,614 | €13,120 | +€2,506 | +23.6% |
| Other amounts receivable | 41 | €12,423 | €23,402 | +€10,979 | +88.4% |
| Cash at bank and in hand | 54/58 | €0 | €3,610 | +€3,610 | +1093960.6% |
| Total equity and liabilities | 10/49 | €26,675 | €45,981 | +€19,306 | +72.4% |
| Equity | 10/15 | €10,107 | €15,469 | +€5,362 | +53.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €9,107 | €14,469 | +€5,362 | +58.9% |
| Distributable reserves | 133 | €9,107 | €14,469 | +€5,362 | +58.9% |
| Amounts payable | 17/49 | €16,568 | €30,513 | +€13,945 | +84.2% |
| Amounts payable within one year | 42/48 | €16,568 | €30,513 | +€13,945 | +84.2% |
| Current portion of amounts payable after more than one year | 42 | €3,483 | €2,362 | -€1,121 | -32.2% |
| Trade debts | 44 | €8,922 | €19,043 | +€10,121 | +113.4% |
| Suppliers | 440/4 | €8,922 | €19,043 | +€10,121 | +113.4% |
| Taxes, remuneration and social security | 45 | €4,163 | €9,108 | +€4,945 | +118.8% |
| Taxes | 450/3 | €4,163 | €9,108 | +€4,945 | +118.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,537 | €2,871 | +€1,334 | +86.8% |
| Other operating charges | 640/8 | €667 | - | -€667 | |
| Non-recurring operating charges | 66A | €671 | - | -€671 | |
| Gross operating margin | 9900 | €5,740 | €8,800 | +€3,060 | +53.3% |
| Operating profit (loss) | 9901 | €2,865 | €5,929 | +€3,064 | +106.9% |
| Financial charges | 65/66B | €2,876 | €333 | -€2,544 | -88.4% |
| Recurring financial charges | 65 | €2,876 | €333 | -€2,544 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | -€11 | €5,596 | +€5,608 | |
| Income taxes | 67/77 | €1,136 | €2,274 | +€1,139 | +100.2% |
| Profit (loss) for the period | 9904 | -€1,147 | €3,322 | +€4,469 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,147 | €3,322 | +€4,469 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.