JORIS VAN APERS: what changed
What changed
JORIS VAN APERS
NACE 43.223, Specialised construction activities
filed annual accounts (NBB)
Net result for the year
€293,604
2024 · €285,353+€8,251
Equity
€2.0m
2024 · €2.9m-€960,599
Cash
€518,997
2024 · €286,586+€232,411
Balance sheet total
€4.8m
2024 · €3.7m+€1.1m
Largest movements
Assets
- Current investments +€789,816
up €789,816 (+58.0%), from €1.4m to €2.2m
- Cash +€232,411
up €232,411 (+81.1%), from €286,586 to €518,997
mainly Other debts (+€1.3m) and Accrued charges and deferred income (+€396,908)
- Receivables within one year +€137,148
up €137,148 (+21.4%), from €641,463 to €778,611
of which Other amounts receivable: +€181,400
Equity and liabilities
- Other debts +€1.3m
up €1.3m (+451,076%), from €287 to €1.3m
- Profit (loss) carried forward -€960,599
down €960,599 (-87.3%), from €1.1m to €140,207
- Accrued charges and deferred income +€396,908
up €396,908 (+248,068%), from €160 to €397,068
- Trade debts +€225,232
up €225,232 (+36.4%), from €618,256 to €843,488
- Tax, wage and social debts +€156,777
up €156,777 (+188%), from €83,577 to €240,354
of which Taxes: +€162,949
Income statement
- Financial income +€481,106
up €481,106 (+701%), from €68,598 to €549,704
- Financial charges +€361,953
up €361,953 (+2,348%), from €15,416 to €377,369
- Taxes +€124,140
up €124,140 (+133%), from €93,685 to €217,825
- Staff costs -€26,423
down €26,423 (-11.4%), from €231,963 to €205,540
- Other operating charges -€9,213
down €9,213 (-41.5%), from €22,214 to €13,001
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.
Result 2024
€285,353
Gross operating margin
+€4,893
Staff costs
+€26,423
Depreciation
+€3,325
Write-downs
+€2,994
Other operating charges
+€9,213
Other operating items
-€33,611
Financial income
+€481,106
Financial charges
-€361,953
Taxes
-€124,140
Result 2025
€293,604
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€2.3m
Investment
-€791,099
Financing
-€1.3m
Cash 2024
€286,586
From operations (derived)
+€2.3m
Net result for the year
+€293,604
Depreciation
+€13,658
Stocks and contracts
+€32,831
Receivables within one year
-€137,148
Deferred charges and accrued income
-€227
Trade debts
+€225,232
Tax, wage and social debts
+€156,777
Other debts
+€1.3m
Accrued charges and deferred income
+€396,908
Investment (derived)
-€791,099
Investment in fixed assets (net)
-€1,283
Current investments
-€789,816
Financing
-€1.3m
Contributions, distributions and other
-€1.3m
Cash 2025
€518,997
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,731,148 | €4,845,544 | +€1.1m | +29.9% |
| Fixed assets | 21/28 | €54,221 | €41,846 | -€12,375 | -22.8% |
| Intangible fixed assets | 21 | - | €11,490 | +€11,490 | |
| Tangible fixed assets | 22/27 | €54,207 | €30,356 | -€23,851 | -44.0% |
| Plant, machinery and equipment | 23 | €35,291 | €26,659 | -€8,633 | -24.5% |
| Furniture and vehicles | 24 | €18,915 | €3,697 | -€15,218 | -80.5% |
| Financial fixed assets | 28 | €15 | - | -€15 | |
| Current assets | 29/58 | €3,676,926 | €4,803,698 | +€1.1m | +30.6% |
| Amounts receivable after more than one year | 29 | €1,100,100 | €1,100,100 | = | 0.0% |
| Trade receivables | 290 | - | €1,100,100 | +€1.1m | |
| Other amounts receivable | 291 | €1,100,100 | - | -€1.1m | |
| Stocks and contracts in progress | 3 | €271,403 | €238,572 | -€32,831 | -12.1% |
| Stocks | 30/36 | €271,403 | €238,572 | -€32,831 | -12.1% |
| Amounts receivable within one year | 40/41 | €641,463 | €778,611 | +€137,148 | +21.4% |
| Trade receivables | 40 | €340,402 | €296,150 | -€44,252 | -13.0% |
| Other amounts receivable | 41 | €301,061 | €482,461 | +€181,400 | +60.3% |
| Current investments | 50/53 | €1,361,623 | €2,151,439 | +€789,816 | +58.0% |
| Cash at bank and in hand | 54/58 | €286,586 | €518,997 | +€232,411 | +81.1% |
| Deferred charges and accrued income | 490/1 | €15,752 | €15,979 | +€227 | +1.4% |
| Total equity and liabilities | 10/49 | €3,731,148 | €4,845,544 | +€1.1m | +29.9% |
| Equity | 10/15 | €2,917,445 | €1,956,846 | -€960,599 | -32.9% |
| Contributions | 10/11 | €46,937 | €46,937 | = | 0.0% |
| Reserves | 13 | €1,769,702 | €1,769,702 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,100,100 | €1,100,100 | = | 0.0% |
| Financial assistance | 1313 | €1,100,100 | €1,100,100 | = | 0.0% |
| Distributable reserves | 133 | €669,602 | €669,602 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,100,806 | €140,207 | -€960,599 | -87.3% |
| Provisions and deferred taxes | 16 | €111,423 | €111,423 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €111,423 | €111,423 | = | 0.0% |
| Pensions and similar obligations | 160 | €37,000 | €37,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €74,423 | €74,423 | = | 0.0% |
| Amounts payable | 17/49 | €702,280 | €2,777,275 | +€2.1m | +295% |
| Amounts payable within one year | 42/48 | €702,120 | €2,380,207 | +€1.7m | +239% |
| Trade debts | 44 | €618,256 | €843,488 | +€225,232 | +36.4% |
| Suppliers | 440/4 | €618,256 | €843,488 | +€225,232 | +36.4% |
| Taxes, remuneration and social security | 45 | €83,577 | €240,354 | +€156,777 | +188% |
| Taxes | 450/3 | €62,868 | €225,817 | +€162,949 | +259% |
| Remuneration and social security | 454/9 | €20,709 | €14,537 | -€6,173 | -29.8% |
| Other amounts payable | 47/48 | €287 | €1,296,365 | +€1.3m | +451,076% |
| Accrued charges and deferred income | 492/3 | €160 | €397,068 | +€396,908 | +248,068% |
| Remuneration, social security and pensions | 62 | €231,963 | €205,540 | -€26,423 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,983 | €13,658 | -€3,325 | -19.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€2,994 | -€2,994 | |
| Other operating charges | 640/8 | €22,214 | €13,001 | -€9,213 | -41.5% |
| Non-recurring operating charges | 66A | €506 | €34,117 | +€33,611 | +6,640% |
| Gross operating margin | 9900 | €597,522 | €602,415 | +€4,893 | +0.8% |
| Operating profit (loss) | 9901 | €325,856 | €339,094 | +€13,237 | +4.1% |
| Financial income | 75/76B | €68,598 | €549,704 | +€481,106 | +701% |
| Recurring financial income | 75 | €68,598 | €549,704 | +€481,106 | +701% |
| Financial charges | 65/66B | €15,416 | €377,369 | +€361,953 | +2,348% |
| Recurring financial charges | 65 | €15,416 | €377,369 | +€361,953 | +2,348% |
| Profit (loss) for the period before taxes | 9903 | €379,038 | €511,429 | +€132,391 | +34.9% |
| Income taxes | 67/77 | €93,685 | €217,825 | +€124,140 | +133% |
| Profit (loss) for the period | 9904 | €285,353 | €293,604 | +€8,251 | +2.9% |
| Transfer from tax-exempt reserves | 789 | €341,108 | - | -€341,108 | |
| Profit (loss) for the period to be appropriated | 9905 | €626,462 | €293,604 | -€332,857 | -53.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.