Advanced Practical Diagnostics: what changed
Two fiscal 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.
Advanced Practical Diagnostics
Largest movements
- Cash +€170,564
up €170,564 (+739.5%), from €23,065 to €193,629
mainly Net result for the year (+€508,322) and Depreciation (+€407,022)
- Receivables within one year +€160,971
up €160,971 (+13.6%), from €1.2m to €1.3m
of which Other amounts receivable: +€255,983
- Tangible fixed assets -€65,555
down €65,555 (-32.7%), from €200,400 to €134,845
of which Leasing and similar rights: -€34,350
- Reserves +€508,322
up €508,322 (+546.9%), from €92,944 to €601,266
- Trade debts -€210,152
down €210,152 (-43.4%), from €483,863 to €273,712
- Tax, wage and social debts +€49,055
up €49,055 (+17.0%), from €288,933 to €337,988
of which Taxes: +€36,611
- Gross operating margin +€241,200
up €241,200 (+11.8%), from €2.0m to €2.3m
- Staff costs +€54,995
up €54,995 (+4.6%), from €1.2m to €1.2m
- Financial charges -€45,625
down €45,625 (-43.5%), from €104,868 to €59,243
- Taxes +€41,435
up €41,435 (+369.8%), from €11,204 to €52,638
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 | €4,211,571 | €4,504,955 | +€293,384 | +7.0% |
| Fixed assets | 21/28 | €2,001,268 | €1,979,438 | -€21,830 | -1.1% |
| Intangible fixed assets | 21 | €1,799,438 | €1,843,163 | +€43,725 | +2.4% |
| Tangible fixed assets | 22/27 | €200,400 | €134,845 | -€65,555 | -32.7% |
| Plant, machinery and equipment | 23 | €67,644 | €46,183 | -€21,461 | -31.7% |
| Furniture and vehicles | 24 | €39,725 | €29,980 | -€9,745 | -24.5% |
| Leasing and similar rights | 25 | €93,031 | €58,681 | -€34,350 | -36.9% |
| Financial fixed assets | 28 | €1,430 | €1,430 | = | 0.0% |
| Current assets | 29/58 | €2,210,303 | €2,525,517 | +€315,214 | +14.3% |
| Stocks and contracts in progress | 3 | €992,597 | €955,387 | -€37,210 | -3.7% |
| Stocks | 30/36 | €992,597 | €955,387 | -€37,210 | -3.7% |
| Amounts receivable within one year | 40/41 | €1,180,764 | €1,341,735 | +€160,971 | +13.6% |
| Trade receivables | 40 | €857,495 | €762,483 | -€95,012 | -11.1% |
| Other amounts receivable | 41 | €323,269 | €579,252 | +€255,983 | +79.2% |
| Cash at bank and in hand | 54/58 | €23,065 | €193,629 | +€170,564 | +739.5% |
| Deferred charges and accrued income | 490/1 | €13,877 | €34,766 | +€20,890 | +150.5% |
| Total equity and liabilities | 10/49 | €4,211,571 | €4,504,955 | +€293,384 | +7.0% |
| Equity | 10/15 | €1,992,944 | €2,501,266 | +€508,322 | +25.5% |
| Contributions | 10/11 | €1,900,000 | €1,900,000 | = | 0.0% |
| Reserves | 13 | €92,944 | €601,266 | +€508,322 | +546.9% |
| Distributable reserves | 133 | €92,944 | €601,266 | +€508,322 | +546.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €2,218,627 | €2,003,689 | -€214,938 | -9.7% |
| Amounts payable after more than one year | 17 | €851,911 | €826,058 | -€25,854 | -3.0% |
| Financial debts | 170/4 | €851,911 | €826,058 | -€25,854 | -3.0% |
| Amounts payable within one year | 42/48 | €1,366,716 | €1,176,633 | -€190,083 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €86,788 | €82,891 | -€3,898 | -4.5% |
| Financial debts | 43 | €507,131 | €482,042 | -€25,089 | -4.9% |
| Credit institutions | 430/8 | €507,131 | €482,042 | -€25,089 | -4.9% |
| Trade debts | 44 | €483,863 | €273,712 | -€210,152 | -43.4% |
| Suppliers | 440/4 | €483,863 | €273,712 | -€210,152 | -43.4% |
| Taxes, remuneration and social security | 45 | €288,933 | €337,988 | +€49,055 | +17.0% |
| Taxes | 450/3 | €147,724 | €184,335 | +€36,611 | +24.8% |
| Remuneration and social security | 454/9 | €141,209 | €153,654 | +€12,445 | +8.8% |
| Accrued charges and deferred income | 492/3 | - | €998 | +€998 | |
| Remuneration, social security and pensions | 62 | €1,189,914 | €1,244,909 | +€54,995 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €396,626 | €407,022 | +€10,396 | +2.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,628 | +€3,628 | |
| Other operating charges | 640/8 | €6,532 | €7,238 | +€706 | +10.8% |
| Gross operating margin | 9900 | €2,040,255 | €2,281,455 | +€241,200 | +11.8% |
| Operating profit (loss) | 9901 | €447,183 | €618,658 | +€171,475 | +38.3% |
| Financial income | 75/76B | €1,460 | €1,545 | +€85 | +5.8% |
| Recurring financial income | 75 | €1,460 | €1,545 | +€85 | +5.8% |
| Financial charges | 65/66B | €104,868 | €59,243 | -€45,625 | -43.5% |
| Recurring financial charges | 65 | €104,868 | €59,243 | -€45,625 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | €343,776 | €560,960 | +€217,185 | +63.2% |
| Income taxes | 67/77 | €11,204 | €52,638 | +€41,435 | +369.8% |
| Profit (loss) for the period | 9904 | €332,572 | €508,322 | +€175,750 | +52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €332,572 | €508,322 | +€175,750 | +52.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.