A.P. CONSULT: 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.
A.P. CONSULT
Largest movements
- Cash -€13,022
down €13,022 (-94.0%), from €13,855 to €833
mainly Net result for the year (-€5,931) and Receivables within one year (-€2,569)
- Receivables within one year +€2,569
up €2,569 (+415%), from €620 to €3,188
of which Other amounts receivable: +€1,729
- Tangible fixed assets +€1,849
new in 2025: €1,849
- Deferred charges and accrued income +€940
new in 2025: €940
- Profit (loss) carried forward -€5,931
down €5,931 (-56.0%), from -€10,589 to -€16,520
- Tax, wage and social debts -€1,476
down €1,476 (-32.5%), from €4,538 to €3,062
of which Taxes: -€1,499
- Trade debts -€258
down €258 (-13.4%), from €1,925 to €1,668
- Gross operating margin -€6,527
down €6,527 (-65.5%), from €9,967 to €3,439
- Taxes +€4,510
new in 2025: €4,510
- Other operating charges +€1,450
up €1,450 (+88.8%), from €1,633 to €3,084
- Staff costs +€1,399
new in 2025: €1,399
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 | €14,475 | €6,810 | -€7,665 | -53.0% |
| Fixed assets | 21/28 | - | €1,849 | +€1,849 | |
| Tangible fixed assets | 22/27 | - | €1,849 | +€1,849 | |
| Furniture and vehicles | 24 | - | €1,849 | +€1,849 | |
| Current assets | 29/58 | €14,475 | €4,961 | -€9,514 | -65.7% |
| Amounts receivable within one year | 40/41 | €620 | €3,188 | +€2,569 | +415% |
| Trade receivables | 40 | - | €840 | +€840 | |
| Other amounts receivable | 41 | €620 | €2,348 | +€1,729 | +279% |
| Cash at bank and in hand | 54/58 | €13,855 | €833 | -€13,022 | -94.0% |
| Deferred charges and accrued income | 490/1 | - | €940 | +€940 | |
| Total equity and liabilities | 10/49 | €14,475 | €6,810 | -€7,665 | -53.0% |
| Equity | 10/15 | €8,011 | €2,080 | -€5,931 | -74.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,589 | -€16,520 | -€5,931 | -56.0% |
| Amounts payable | 17/49 | €6,463 | €4,730 | -€1,733 | -26.8% |
| Amounts payable within one year | 42/48 | €6,463 | €4,730 | -€1,733 | -26.8% |
| Trade debts | 44 | €1,925 | €1,668 | -€258 | -13.4% |
| Suppliers | 440/4 | €1,925 | €1,668 | -€258 | -13.4% |
| Taxes, remuneration and social security | 45 | €4,538 | €3,062 | -€1,476 | -32.5% |
| Taxes | 450/3 | €4,538 | €3,039 | -€1,499 | -33.0% |
| Remuneration and social security | 454/9 | - | €23 | +€23 | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | - | €1,399 | +€1,399 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €72 | +€72 | |
| Other operating charges | 640/8 | €1,633 | €3,084 | +€1,450 | +88.8% |
| Gross operating margin | 9900 | €9,967 | €3,439 | -€6,527 | -65.5% |
| Operating profit (loss) | 9901 | €8,333 | -€1,116 | -€9,449 | |
| Financial charges | 65/66B | €234 | €306 | +€72 | +31.0% |
| Recurring financial charges | 65 | €234 | €306 | +€72 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €8,100 | -€1,422 | -€9,522 | |
| Income taxes | 67/77 | - | €4,510 | +€4,510 | |
| Profit (loss) for the period | 9904 | €8,100 | -€5,931 | -€14,031 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,100 | -€5,931 | -€14,031 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.