APROSOFT: what changed
APROSOFT
Largest movements
- Cash +€117,762
up €117,762 (+27.8%), from €423,323 to €541,085
mainly Net result for the year (+€127,330) and Receivables within one year (+€29,213)
- Receivables within one year -€29,213
down €29,213 (-47.6%), from €61,357 to €32,143
of which Trade receivables: -€28,100
- Tangible fixed assets -€23,627
down €23,627 (-41.7%), from €56,674 to €33,047
of which Furniture and vehicles: -€15,406
- Reserves +€74,103
up €74,103 (+19.7%), from €376,983 to €451,085
of which Distributable reserves: +€74,103
- Trade debts -€14,356
down €14,356 (-98.3%), from €14,599 to €243
- Other debts -€8,079
down €8,079 (-8.7%), from €92,839 to €84,760
- Staff costs -€27,942
down €27,942 (-68.6%), from €40,758 to €12,816
- Write-downs -€27,047
down €27,047 (-2,494%), from -€1,084 to -€28,132
- Other operating charges +€27,014
up €27,014 (+608%), from €4,440 to €31,454
- Financial charges -€15,167
down €15,167 (-77.5%), from €19,562 to €4,395
- Gross operating margin -€4,950
down €4,950 (-2.3%), from €215,513 to €210,563
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 | €553,016 | €608,786 | +€55,770 | +10.1% |
| Fixed assets | 21/28 | €56,944 | €33,047 | -€23,897 | -42.0% |
| Tangible fixed assets | 22/27 | €56,674 | €33,047 | -€23,627 | -41.7% |
| Plant, machinery and equipment | 23 | €8,222 | €0 | -€8,222 | -100% |
| Furniture and vehicles | 24 | €48,453 | €33,047 | -€15,406 | -31.8% |
| Financial fixed assets | 28 | €270 | €0 | -€270 | -100% |
| Current assets | 29/58 | €496,072 | €575,739 | +€79,667 | +16.1% |
| Stocks and contracts in progress | 3 | €5,180 | €0 | -€5,180 | -100% |
| Stocks | 30/36 | €5,180 | €0 | -€5,180 | -100% |
| Amounts receivable within one year | 40/41 | €61,357 | €32,143 | -€29,213 | -47.6% |
| Trade receivables | 40 | €60,244 | €32,143 | -€28,100 | -46.6% |
| Other amounts receivable | 41 | €1,113 | €0 | -€1,113 | -100% |
| Cash at bank and in hand | 54/58 | €423,323 | €541,085 | +€117,762 | +27.8% |
| Deferred charges and accrued income | 490/1 | €6,212 | €2,510 | -€3,702 | -59.6% |
| Total equity and liabilities | 10/49 | €553,016 | €608,786 | +€55,770 | +10.1% |
| Equity | 10/15 | €413,625 | €487,727 | +€74,103 | +17.9% |
| Contributions | 10/11 | €36,642 | €36,642 | = | 0.0% |
| Reserves | 13 | €376,983 | €451,085 | +€74,103 | +19.7% |
| Non-distributable reserves | 130/1 | €3,664 | €3,664 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,664 | €3,664 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,237 | €2,237 | = | 0.0% |
| Distributable reserves | 133 | €371,082 | €445,185 | +€74,103 | +20.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €139,392 | €121,059 | -€18,333 | -13.2% |
| Amounts payable within one year | 42/48 | €126,923 | €107,842 | -€19,081 | -15.0% |
| Trade debts | 44 | €14,599 | €243 | -€14,356 | -98.3% |
| Suppliers | 440/4 | €14,599 | €243 | -€14,356 | -98.3% |
| Taxes, remuneration and social security | 45 | €19,484 | €22,839 | +€3,354 | +17.2% |
| Taxes | 450/3 | €18,743 | €20,339 | +€1,596 | +8.5% |
| Remuneration and social security | 454/9 | €741 | €2,500 | +€1,759 | +237% |
| Other amounts payable | 47/48 | €92,839 | €84,760 | -€8,079 | -8.7% |
| Accrued charges and deferred income | 492/3 | €12,469 | €13,217 | +€748 | +6.0% |
| Remuneration, social security and pensions | 62 | €40,758 | €12,816 | -€27,942 | -68.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,382 | €17,676 | -€3,706 | -17.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,084 | -€28,132 | -€27,047 | -2,494% |
| Other operating charges | 640/8 | €4,440 | €31,454 | +€27,014 | +608% |
| Non-recurring operating charges | 66A | €173 | €8,270 | +€8,096 | +4,672% |
| Gross operating margin | 9900 | €215,513 | €210,563 | -€4,950 | -2.3% |
| Operating profit (loss) | 9901 | €149,844 | €168,478 | +€18,635 | +12.4% |
| Financial income | 75/76B | €1,666 | €2,143 | +€476 | +28.6% |
| Recurring financial income | 75 | €1,666 | €2,143 | +€476 | +28.6% |
| Financial charges | 65/66B | €19,562 | €4,395 | -€15,167 | -77.5% |
| Recurring financial charges | 65 | €19,562 | €4,395 | -€15,167 | -77.5% |
| Profit (loss) for the period before taxes | 9903 | €131,948 | €166,227 | +€34,278 | +26.0% |
| Income taxes | 67/77 | €38,742 | €38,897 | +€154 | +0.4% |
| Profit (loss) for the period | 9904 | €93,206 | €127,330 | +€34,124 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €93,206 | €127,330 | +€34,124 | +36.6% |
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 5 November 2026 via checked.be.