ADAPTIVE PROCESSING TECHNOLOGY: 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.
ADAPTIVE PROCESSING TECHNOLOGY
Largest movements
- Tangible fixed assets +€68,871
up €68,871 (+1307.2%), from €5,268 to €74,139
of which Furniture and vehicles: +€69,766
- Cash -€65,543
down €65,543 (-85.2%), from €76,944 to €11,401
mainly Investment in fixed assets (net) (-€73,875) and Receivables within one year (-€4,633)
- Receivables within one year +€4,633
up €4,633 (+54.0%), from €8,587 to €13,220
of which Trade receivables: +€3,082
- Profit (loss) carried forward +€5,309
up €5,309 (+59.6%), from -€8,907 to -€3,597
- Other debts +€3,937
up €3,937 (+285.2%), from €1,380 to €5,317
- Tax, wage and social debts -€2,826
down €2,826 (-69.0%), from €4,096 to €1,269
- Gross operating margin -€14,473
down €14,473 (-52.5%), from €27,579 to €13,106
- Depreciation +€3,158
up €3,158 (+171.1%), from €1,846 to €5,004
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.
Cash bridge derived
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 | €91,948 | €98,940 | +€6,992 | +7.6% |
| Fixed assets | 21/28 | €5,268 | €74,139 | +€68,871 | +1307.2% |
| Tangible fixed assets | 22/27 | €5,268 | €74,139 | +€68,871 | +1307.2% |
| Plant, machinery and equipment | 23 | €2,655 | €1,760 | -€895 | -33.7% |
| Furniture and vehicles | 24 | €2,614 | €72,380 | +€69,766 | +2669.4% |
| Current assets | 29/58 | €86,679 | €24,801 | -€61,878 | -71.4% |
| Amounts receivable within one year | 40/41 | €8,587 | €13,220 | +€4,633 | +54.0% |
| Trade receivables | 40 | €8,534 | €11,616 | +€3,082 | +36.1% |
| Other amounts receivable | 41 | €53 | €1,604 | +€1,551 | +2920.2% |
| Cash at bank and in hand | 54/58 | €76,944 | €11,401 | -€65,543 | -85.2% |
| Deferred charges and accrued income | 490/1 | €1,148 | €179 | -€969 | -84.4% |
| Total equity and liabilities | 10/49 | €91,948 | €98,940 | +€6,992 | +7.6% |
| Equity | 10/15 | €83,367 | €88,677 | +€5,309 | +6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €73,674 | €73,674 | = | 0.0% |
| Distributable reserves | 133 | €73,674 | €73,674 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,907 | -€3,597 | +€5,309 | +59.6% |
| Amounts payable | 17/49 | €8,581 | €10,263 | +€1,683 | +19.6% |
| Amounts payable within one year | 42/48 | €8,581 | €10,263 | +€1,683 | +19.6% |
| Trade debts | 44 | €3,105 | €3,677 | +€573 | +18.4% |
| Suppliers | 440/4 | €3,105 | €3,677 | +€573 | +18.4% |
| Taxes, remuneration and social security | 45 | €4,096 | €1,269 | -€2,826 | -69.0% |
| Taxes | 450/3 | €4,096 | €1,269 | -€2,826 | -69.0% |
| Other amounts payable | 47/48 | €1,380 | €5,317 | +€3,937 | +285.2% |
| Non-recurring operating income | 76A | - | €24,200 | +€24,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,846 | €5,004 | +€3,158 | +171.1% |
| Other operating charges | 640/8 | €2,200 | €2,039 | -€161 | -7.3% |
| Gross operating margin | 9900 | €27,579 | €13,106 | -€14,473 | -52.5% |
| Operating profit (loss) | 9901 | €23,533 | €6,063 | -€17,470 | -74.2% |
| Financial income | 75/76B | €10 | €134 | +€124 | +1238.5% |
| Recurring financial income | 75 | €10 | €134 | +€124 | +1238.5% |
| Financial charges | 65/66B | €238 | €268 | +€30 | +12.6% |
| Recurring financial charges | 65 | €238 | €268 | +€30 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €23,305 | €5,929 | -€17,376 | -74.6% |
| Income taxes | 67/77 | €581 | €620 | +€38 | +6.6% |
| Profit (loss) for the period | 9904 | €22,724 | €5,309 | -€17,415 | -76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,724 | €5,309 | -€17,415 | -76.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.