L'apero D'oc: 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.
L'apero D'oc
Largest movements
- Tangible fixed assets -€9,959
down €9,959 (-10.1%), from €98,855 to €88,896
of which Furniture and vehicles: -€7,943
- Cash +€8,469
up €8,469 (+24.0%), from €35,219 to €43,689
mainly Net result for the year (+€15,239) and Depreciation (+€13,920)
- Receivables within one year +€3,382
up €3,382 (+267%), from €1,267 to €4,649
- Deferred charges and accrued income +€2,100
up €2,100 (+371%), from €566 to €2,665
- Debts after one year -€18,229
down €18,229 (-45.0%), from €40,527 to €22,298
- Profit (loss) carried forward +€15,239
up €15,239 (+37.7%), from €40,390 to €55,629
- Trade debts +€3,463
up €3,463 (+55.4%), from €6,253 to €9,715
- Other debts +€1,693
up €1,693 (+19.8%), from €8,533 to €10,226
- Gross operating margin +€21,578
up €21,578 (+21.1%), from €102,295 to €123,873
- Staff costs +€10,369
up €10,369 (+14.2%), from €72,771 to €83,140
- Taxes +€3,240
up €3,240 (+138%), from €2,354 to €5,594
- Other operating charges -€3,180
down €3,180 (-46.0%), from €6,916 to €3,736
- Depreciation +€1,483
up €1,483 (+11.9%), from €12,436 to €13,920
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 | €156,641 | €159,454 | +€2,813 | +1.8% |
| Fixed assets | 21/28 | €98,855 | €88,896 | -€9,959 | -10.1% |
| Tangible fixed assets | 22/27 | €98,855 | €88,896 | -€9,959 | -10.1% |
| Land and buildings | 22 | €71,012 | €66,228 | -€4,785 | -6.7% |
| Plant, machinery and equipment | 23 | €1,645 | €744 | -€901 | -54.8% |
| Furniture and vehicles | 24 | €26,198 | €18,255 | -€7,943 | -30.3% |
| Other tangible fixed assets | 26 | - | €3,670 | +€3,670 | |
| Current assets | 29/58 | €57,786 | €70,557 | +€12,772 | +22.1% |
| Stocks and contracts in progress | 3 | €20,734 | €19,555 | -€1,179 | -5.7% |
| Stocks | 30/36 | €20,734 | €19,555 | -€1,179 | -5.7% |
| Amounts receivable within one year | 40/41 | €1,267 | €4,649 | +€3,382 | +267% |
| Trade receivables | 40 | €1,267 | €4,649 | +€3,382 | +267% |
| Cash at bank and in hand | 54/58 | €35,219 | €43,689 | +€8,469 | +24.0% |
| Deferred charges and accrued income | 490/1 | €566 | €2,665 | +€2,100 | +371% |
| Total equity and liabilities | 10/49 | €156,641 | €159,454 | +€2,813 | +1.8% |
| Equity | 10/15 | €60,957 | €76,196 | +€15,239 | +25.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,967 | €1,967 | = | 0.0% |
| Tax-exempt reserves | 132 | €107 | €107 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,390 | €55,629 | +€15,239 | +37.7% |
| Amounts payable | 17/49 | €95,684 | €83,257 | -€12,426 | -13.0% |
| Amounts payable after more than one year | 17 | €40,527 | €22,298 | -€18,229 | -45.0% |
| Financial debts | 170/4 | €40,527 | €22,298 | -€18,229 | -45.0% |
| Amounts payable within one year | 42/48 | €55,157 | €60,959 | +€5,802 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €18,356 | €18,229 | -€128 | -0.7% |
| Trade debts | 44 | €6,253 | €9,715 | +€3,463 | +55.4% |
| Suppliers | 440/4 | €6,253 | €9,715 | +€3,463 | +55.4% |
| Taxes, remuneration and social security | 45 | €22,015 | €22,789 | +€774 | +3.5% |
| Taxes | 450/3 | €12,520 | €13,447 | +€927 | +7.4% |
| Remuneration and social security | 454/9 | €9,495 | €9,342 | -€153 | -1.6% |
| Other amounts payable | 47/48 | €8,533 | €10,226 | +€1,693 | +19.8% |
| Remuneration, social security and pensions | 62 | €72,771 | €83,140 | +€10,369 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,436 | €13,920 | +€1,483 | +11.9% |
| Other operating charges | 640/8 | €6,916 | €3,736 | -€3,180 | -46.0% |
| Gross operating margin | 9900 | €102,295 | €123,873 | +€21,578 | +21.1% |
| Operating profit (loss) | 9901 | €10,172 | €23,077 | +€12,906 | +127% |
| Financial income | 75/76B | €11 | €1 | -€10 | -92.5% |
| Recurring financial income | 75 | €11 | €1 | -€10 | -92.5% |
| Financial charges | 65/66B | €2,051 | €2,245 | +€194 | +9.5% |
| Recurring financial charges | 65 | €2,051 | €2,245 | +€194 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €8,132 | €20,833 | +€12,701 | +156% |
| Income taxes | 67/77 | €2,354 | €5,594 | +€3,240 | +138% |
| Profit (loss) for the period | 9904 | €5,778 | €15,239 | +€9,461 | +164% |
| Profit (loss) for the period to be appropriated | 9905 | €5,778 | €15,239 | +€9,461 | +164% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.