A.P. Consultancy: 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. Consultancy
Largest movements
- Deferred charges and accrued income +€14,296
up €14,296 (+1,250%), from €1,144 to €15,440
- Receivables within one year +€11,947
up €11,947 (+189%), from €6,309 to €18,255
of which Other amounts receivable: +€9,837
- Current investments +€3,000
new in 2025: €3,000
- Cash -€783
down €783 (-33.2%), from €2,359 to €1,576
mainly Deferred charges and accrued income (-€14,296) and Receivables within one year (-€11,947)
- Formation expenses -€623
down €623 (-100%), from €623 to €0
- Reserves +€20,310
up €20,310 (+1,560%), from €1,302 to €21,612
- Tax, wage and social debts +€6,231
up €6,231 (+79.9%), from €7,798 to €14,029
- Trade debts +€1,555
up €1,555 (+159%), from €975 to €2,530
- Gross operating margin +€25,427
up €25,427 (+884%), from €2,877 to €28,303
- Taxes +€6,321
up €6,321 (+699%), from €904 to €7,226
- Financial income +€315
up €315 (+105,053%), from €0 to €315
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 | €10,435 | €38,271 | +€27,836 | +267% |
| Formation expenses | 20 | €623 | €0 | -€623 | -100% |
| Current assets | 29/58 | €9,812 | €38,271 | +€28,459 | +290% |
| Amounts receivable within one year | 40/41 | €6,309 | €18,255 | +€11,947 | +189% |
| Trade receivables | 40 | €6,309 | €8,419 | +€2,110 | +33.4% |
| Other amounts receivable | 41 | - | €9,837 | +€9,837 | |
| Current investments | 50/53 | - | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €2,359 | €1,576 | -€783 | -33.2% |
| Deferred charges and accrued income | 490/1 | €1,144 | €15,440 | +€14,296 | +1,250% |
| Total equity and liabilities | 10/49 | €10,435 | €38,271 | +€27,836 | +267% |
| Equity | 10/15 | €1,402 | €21,712 | +€20,310 | +1,448% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €1,302 | €21,612 | +€20,310 | +1,560% |
| Distributable reserves | 133 | €1,302 | €21,612 | +€20,310 | +1,560% |
| Amounts payable | 17/49 | €9,033 | €16,559 | +€7,526 | +83.3% |
| Amounts payable within one year | 42/48 | €9,033 | €16,559 | +€7,526 | +83.3% |
| Trade debts | 44 | €975 | €2,530 | +€1,555 | +159% |
| Suppliers | 440/4 | €975 | €2,530 | +€1,555 | +159% |
| Taxes, remuneration and social security | 45 | €7,798 | €14,029 | +€6,231 | +79.9% |
| Taxes | 450/3 | €7,798 | €14,029 | +€6,231 | +79.9% |
| Other amounts payable | 47/48 | €259 | €0 | -€259 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €577 | €623 | +€46 | +8.0% |
| Other operating charges | 640/8 | - | €214 | +€214 | |
| Gross operating margin | 9900 | €2,877 | €28,303 | +€25,427 | +884% |
| Operating profit (loss) | 9901 | €2,300 | €27,467 | +€25,167 | +1,094% |
| Financial income | 75/76B | €0 | €315 | +€315 | +105,053% |
| Recurring financial income | 75 | €0 | €315 | +€315 | +105,053% |
| Financial charges | 65/66B | €93 | €246 | +€153 | +164% |
| Recurring financial charges | 65 | €93 | €246 | +€153 | +164% |
| Profit (loss) for the period before taxes | 9903 | €2,207 | €27,536 | +€25,329 | +1,148% |
| Income taxes | 67/77 | €904 | €7,226 | +€6,321 | +699% |
| Profit (loss) for the period | 9904 | €1,302 | €20,310 | +€19,008 | +1,460% |
| Profit (loss) for the period to be appropriated | 9905 | €1,302 | €20,310 | +€19,008 | +1,460% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.