Aproeft: what changed
Aproeft
Largest movements
- Cash +€4,715
up €4,715 (+29.7%), from €15,896 to €20,611
mainly Net result for the year (+€2,052) and Accrued charges and deferred income (+€1,523)
- Receivables within one year -€836
down €836 (-100%), from €836 to €0
- Reserves +€2,052
up €2,052 (+56.7%), from €3,621 to €5,673
of which Distributable reserves: +€2,052
- Accrued charges and deferred income +€1,523
up €1,523 (+58.6%), from €2,599 to €4,122
- Tax, wage and social debts +€614
up €614 (+289%), from €213 to €827
- Trade debts -€250
down €250 (-6.3%), from €4,000 to €3,750
- Gross operating margin +€897
up €897 (+30.3%), from €2,965 to €3,862
- Taxes +€614
up €614 (+289%), from €213 to €827
- Other operating charges -€230
down €230 (-22.9%), from €1,006 to €776
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 | €16,732 | €20,671 | +€3,939 | +23.5% |
| Current assets | 29/58 | €16,732 | €20,671 | +€3,939 | +23.5% |
| Amounts receivable within one year | 40/41 | €836 | €0 | -€836 | -100% |
| Other amounts receivable | 41 | €836 | €0 | -€836 | -100% |
| Cash at bank and in hand | 54/58 | €15,896 | €20,611 | +€4,715 | +29.7% |
| Deferred charges and accrued income | 490/1 | €0 | €60 | +€60 | |
| Total equity and liabilities | 10/49 | €16,732 | €20,671 | +€3,939 | +23.5% |
| Equity | 10/15 | €9,921 | €11,973 | +€2,052 | +20.7% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Contributions outside capital | 11 | €6,300 | €6,300 | = | 0.0% |
| Other | 1109/19 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €3,621 | €5,673 | +€2,052 | +56.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €3,621 | €5,673 | +€2,052 | +56.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €6,811 | €8,698 | +€1,887 | +27.7% |
| Amounts payable within one year | 42/48 | €4,213 | €4,577 | +€364 | +8.6% |
| Trade debts | 44 | €4,000 | €3,750 | -€250 | -6.3% |
| Suppliers | 440/4 | €4,000 | €3,750 | -€250 | -6.3% |
| Taxes, remuneration and social security | 45 | €213 | €827 | +€614 | +289% |
| Taxes | 450/3 | €213 | €827 | +€614 | +289% |
| Accrued charges and deferred income | 492/3 | €2,599 | €4,122 | +€1,523 | +58.6% |
| Other operating charges | 640/8 | €1,006 | €776 | -€230 | -22.9% |
| Gross operating margin | 9900 | €2,965 | €3,862 | +€897 | +30.3% |
| Operating profit (loss) | 9901 | €1,959 | €3,086 | +€1,127 | +57.6% |
| Financial charges | 65/66B | €208 | €208 | = | 0.0% |
| Recurring financial charges | 65 | €208 | €208 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €1,751 | €2,878 | +€1,127 | +64.4% |
| Income taxes | 67/77 | €213 | €827 | +€614 | +289% |
| Profit (loss) for the period | 9904 | €1,538 | €2,052 | +€513 | +33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,538 | €2,052 | +€513 | +33.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.