A-P Techniek: 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 Techniek
Largest movements
- Receivables within one year -€91,351
down €91,351 (-70.9%), from €128,841 to €37,489
of which Trade receivables: -€101,653
- Cash -€35,599
down €35,599 (-81.0%), from €43,932 to €8,333
mainly Net result for the year (-€58,811) and Other debts (-€25,312)
- Tangible fixed assets -€32,389
down €32,389 (-38.4%), from €84,437 to €52,047
of which Furniture and vehicles: -€30,142
- Stocks and contracts +€10,612
new in 2025: €10,612
- Profit (loss) carried forward -€58,811
down €58,811 (-74.3%), from €79,160 to €20,350
- Other debts -€25,312
down €25,312 (-47.6%), from €53,125 to €27,814
- Current portion of long-term debt -€24,035
down €24,035 (-60.3%), from €39,855 to €15,820
- Tax, wage and social debts -€17,426
down €17,426 (-91.8%), from €18,976 to €1,550
of which Taxes: -€17,448
- Trade debts -€14,732
down €14,732 (-50.4%), from €29,206 to €14,474
- Gross operating margin -€231,849
down €231,849, from €213,767 to -€18,082
- Taxes -€55,663
down €55,663 (-99.5%), from €55,947 to €284
- Financial charges -€3,162
down €3,162 (-60.0%), from €5,273 to €2,112
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 | €258,397 | €109,804 | -€148,593 | -57.5% |
| Fixed assets | 21/28 | €84,437 | €52,047 | -€32,389 | -38.4% |
| Tangible fixed assets | 22/27 | €84,437 | €52,047 | -€32,389 | -38.4% |
| Land and buildings | 22 | €955 | €148 | -€807 | -84.5% |
| Plant, machinery and equipment | 23 | €10,574 | €9,268 | -€1,306 | -12.4% |
| Furniture and vehicles | 24 | €72,773 | €42,631 | -€30,142 | -41.4% |
| Leasing and similar rights | 25 | €134 | - | -€134 | |
| Current assets | 29/58 | €173,960 | €57,757 | -€116,203 | -66.8% |
| Stocks and contracts in progress | 3 | - | €10,612 | +€10,612 | |
| Stocks | 30/36 | - | €10,612 | +€10,612 | |
| Amounts receivable within one year | 40/41 | €128,841 | €37,489 | -€91,351 | -70.9% |
| Trade receivables | 40 | €127,486 | €25,833 | -€101,653 | -79.7% |
| Other amounts receivable | 41 | €1,354 | €11,656 | +€10,302 | +761% |
| Cash at bank and in hand | 54/58 | €43,932 | €8,333 | -€35,599 | -81.0% |
| Deferred charges and accrued income | 490/1 | €1,188 | €1,323 | +€135 | +11.4% |
| Total equity and liabilities | 10/49 | €258,397 | €109,804 | -€148,593 | -57.5% |
| Equity | 10/15 | €99,620 | €40,810 | -€58,811 | -59.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,160 | €20,350 | -€58,811 | -74.3% |
| Amounts payable | 17/49 | €158,776 | €68,994 | -€89,782 | -56.5% |
| Amounts payable after more than one year | 17 | €17,613 | €9,336 | -€8,277 | -47.0% |
| Financial debts | 170/4 | €17,613 | €9,336 | -€8,277 | -47.0% |
| Amounts payable within one year | 42/48 | €141,163 | €59,658 | -€81,505 | -57.7% |
| Current portion of amounts payable after more than one year | 42 | €39,855 | €15,820 | -€24,035 | -60.3% |
| Trade debts | 44 | €29,206 | €14,474 | -€14,732 | -50.4% |
| Suppliers | 440/4 | €29,206 | €14,474 | -€14,732 | -50.4% |
| Taxes, remuneration and social security | 45 | €18,976 | €1,550 | -€17,426 | -91.8% |
| Taxes | 450/3 | €17,476 | €28 | -€17,448 | -99.8% |
| Remuneration and social security | 454/9 | €1,500 | €1,522 | +€22 | +1.5% |
| Other amounts payable | 47/48 | €53,125 | €27,814 | -€25,312 | -47.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,140 | €37,154 | +€1,014 | +2.8% |
| Other operating charges | 640/8 | €1,725 | €1,182 | -€543 | -31.5% |
| Gross operating margin | 9900 | €213,767 | -€18,082 | -€231,849 | |
| Operating profit (loss) | 9901 | €175,902 | -€56,418 | -€232,320 | |
| Financial income | 75/76B | €1,144 | €2 | -€1,141 | -99.8% |
| Recurring financial income | 75 | €1,144 | €2 | -€1,141 | -99.8% |
| Financial charges | 65/66B | €5,273 | €2,112 | -€3,162 | -60.0% |
| Recurring financial charges | 65 | €5,273 | €2,112 | -€3,162 | -60.0% |
| Profit (loss) for the period before taxes | 9903 | €171,772 | -€58,527 | -€230,299 | |
| Income taxes | 67/77 | €55,947 | €284 | -€55,663 | -99.5% |
| Profit (loss) for the period | 9904 | €115,825 | -€58,811 | -€174,636 | |
| Profit (loss) for the period to be appropriated | 9905 | €115,825 | -€58,811 | -€174,636 |
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 23 October 2026 via checked.be.