ADVANCED PRECISION LABORATORIES: 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.
What changed
ADVANCED PRECISION LABORATORIES
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€14,593
2024 · €4,287+€10,305
Equity
€51,047
2024 · €36,454+€14,593
Cash
€45,040
2024 · €31,713+€13,327
Balance sheet total
€1.9m
2024 · €1.9m-€33,421
Largest movements
Assets
- Receivables within one year -€23,551
down €23,551 (-19.5%), from €121,012 to €97,460
of which Other amounts receivable: -€13,488
- Tangible fixed assets -€22,965
down €22,965 (-1.3%), from €1.7m to €1.7m
of which Furniture and vehicles: -€21,654
Equity and liabilities
- Debts after one year -€39,184
down €39,184 (-2.9%), from €1.3m to €1.3m
Income statement
- Staff costs -€31,315
down €31,315 (-15.3%), from €204,673 to €173,359
- Gross operating margin -€16,922
down €16,922 (-6.0%), from €281,822 to €264,900
- Taxes +€3,899
up €3,899 (+167%), from €2,338 to €6,237
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.
Result 2024
€4,287
Gross operating margin
-€16,922
Staff costs
+€31,315
Depreciation
+€298
Other operating charges
+€1,263
Financial income
+€24
Financial charges
-€1,773
Taxes
-€3,899
Result 2025
€14,593
raises the resultlowers the result
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.
From operations
+€51,974
Investment
€0
Financing
-€38,647
Cash 2024
€31,713
From operations (derived)
+€51,974
Net result for the year
+€14,593
Depreciation
+€22,965
Receivables within one year
+€23,551
Deferred charges and accrued income
+€232
Trade debts
-€6,266
Tax, wage and social debts
-€18,223
Other debts
+€10,916
Accrued charges and deferred income
+€4,206
Financing
-€38,647
Debts after one year
-€39,184
Current portion of long-term debt
+€536
Cash 2025
€45,040
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,890,381 | €1,856,960 | -€33,421 | -1.8% |
| Fixed assets | 21/28 | €1,736,152 | €1,713,188 | -€22,965 | -1.3% |
| Tangible fixed assets | 22/27 | €1,736,152 | €1,713,188 | -€22,965 | -1.3% |
| Land and buildings | 22 | €1,650,196 | €1,650,196 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,310 | €0 | -€1,310 | -100% |
| Furniture and vehicles | 24 | €84,646 | €62,992 | -€21,654 | -25.6% |
| Current assets | 29/58 | €154,229 | €143,772 | -€10,456 | -6.8% |
| Amounts receivable within one year | 40/41 | €121,012 | €97,460 | -€23,551 | -19.5% |
| Trade receivables | 40 | €94,862 | €84,799 | -€10,063 | -10.6% |
| Other amounts receivable | 41 | €26,150 | €12,662 | -€13,488 | -51.6% |
| Cash at bank and in hand | 54/58 | €31,713 | €45,040 | +€13,327 | +42.0% |
| Deferred charges and accrued income | 490/1 | €1,504 | €1,272 | -€232 | -15.4% |
| Total equity and liabilities | 10/49 | €1,890,381 | €1,856,960 | -€33,421 | -1.8% |
| Equity | 10/15 | €36,454 | €51,047 | +€14,593 | +40.0% |
| Contributions | 10/11 | €87,000 | €87,000 | = | 0.0% |
| Capital | 10 | €87,000 | €87,000 | = | 0.0% |
| Issued capital | 100 | €87,000 | €87,000 | = | 0.0% |
| Reserves | 13 | €18,355 | €18,355 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,239 | €1,239 | = | 0.0% |
| Legal reserve | 130 | €1,239 | €1,239 | = | 0.0% |
| Distributable reserves | 133 | €17,115 | €17,115 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,901 | -€54,308 | +€14,593 | +21.2% |
| Amounts payable | 17/49 | €1,853,927 | €1,805,913 | -€48,013 | -2.6% |
| Amounts payable after more than one year | 17 | €1,336,383 | €1,297,199 | -€39,184 | -2.9% |
| Financial debts | 170/4 | €1,336,383 | €1,297,199 | -€39,184 | -2.9% |
| Amounts payable within one year | 42/48 | €501,366 | €488,330 | -€13,036 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €38,647 | €39,184 | +€536 | +1.4% |
| Trade debts | 44 | €11,659 | €5,394 | -€6,266 | -53.7% |
| Suppliers | 440/4 | €11,659 | €5,394 | -€6,266 | -53.7% |
| Taxes, remuneration and social security | 45 | €56,931 | €38,708 | -€18,223 | -32.0% |
| Taxes | 450/3 | €25,005 | €20,834 | -€4,171 | -16.7% |
| Remuneration and social security | 454/9 | €31,926 | €17,874 | -€14,052 | -44.0% |
| Other amounts payable | 47/48 | €394,129 | €405,045 | +€10,916 | +2.8% |
| Accrued charges and deferred income | 492/3 | €16,177 | €20,383 | +€4,206 | +26.0% |
| Non-recurring operating income | 76A | €5,408 | €0 | -€5,408 | -100% |
| Remuneration, social security and pensions | 62 | €204,673 | €173,359 | -€31,315 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,262 | €22,965 | -€298 | -1.3% |
| Other operating charges | 640/8 | €11,039 | €9,776 | -€1,263 | -11.4% |
| Gross operating margin | 9900 | €281,822 | €264,900 | -€16,922 | -6.0% |
| Operating profit (loss) | 9901 | €42,847 | €58,801 | +€15,953 | +37.2% |
| Financial income | 75/76B | €5 | €29 | +€24 | +450% |
| Recurring financial income | 75 | €5 | €29 | +€24 | +450% |
| Financial charges | 65/66B | €36,227 | €38,000 | +€1,773 | +4.9% |
| Recurring financial charges | 65 | €36,227 | €38,000 | +€1,773 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €6,626 | €20,830 | +€14,204 | +214% |
| Income taxes | 67/77 | €2,338 | €6,237 | +€3,899 | +167% |
| Profit (loss) for the period | 9904 | €4,287 | €14,593 | +€10,305 | +240% |
| Profit (loss) for the period to be appropriated | 9905 | €4,287 | €14,593 | +€10,305 | +240% |
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.