AP Consult: 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.
AP Consult
Largest movements
- Tangible fixed assets -€8,575
down €8,575 (-38.0%), from €22,556 to €13,981
of which Furniture and vehicles: -€8,866
- Cash -€2,468
down €2,468 (-83.6%), from €2,952 to €484
mainly Net result for the year (-€15,399) and Current portion of long-term debt (-€11,430)
- Receivables within one year -€2,326
down €2,326 (-23.4%), from €9,934 to €7,608
of which Trade receivables: -€1,882
- Deferred charges and accrued income -€1,245
down €1,245 (-88.9%), from €1,401 to €156
- Profit (loss) carried forward -€15,399
down €15,399, from €10,079 to -€5,320
- Current portion of long-term debt -€11,430
down €11,430 (-89.8%), from €12,734 to €1,303
- Other debts +€10,964
up €10,964 (+174.4%), from €6,286 to €17,250
- Tax, wage and social debts -€5,979
down €5,979 (-92.1%), from €6,488 to €509
of which Taxes: -€3,867
- Trade debts +€4,334
up €4,334 (+784.0%), from €553 to €4,886
- Gross operating margin -€11,069
down €11,069, from €9,253 to -€1,817
- Other operating charges -€910
down €910 (-61.3%), from €1,485 to €575
- Depreciation +€709
up €709 (+5.9%), from €11,926 to €12,635
- Financial income +€561
new in 2025: €561
- Financial charges -€520
down €520 (-40.0%), from €1,301 to €781
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 | €36,843 | €22,229 | -€14,614 | -39.7% |
| Fixed assets | 21/28 | €22,556 | €13,981 | -€8,575 | -38.0% |
| Tangible fixed assets | 22/27 | €22,556 | €13,981 | -€8,575 | -38.0% |
| Furniture and vehicles | 24 | €22,556 | €13,690 | -€8,866 | -39.3% |
| Other tangible fixed assets | 26 | - | €291 | +€291 | |
| Current assets | 29/58 | €14,287 | €8,248 | -€6,039 | -42.3% |
| Amounts receivable within one year | 40/41 | €9,934 | €7,608 | -€2,326 | -23.4% |
| Trade receivables | 40 | €8,954 | €7,072 | -€1,882 | -21.0% |
| Other amounts receivable | 41 | €980 | €536 | -€444 | -45.3% |
| Cash at bank and in hand | 54/58 | €2,952 | €484 | -€2,468 | -83.6% |
| Deferred charges and accrued income | 490/1 | €1,401 | €156 | -€1,245 | -88.9% |
| Total equity and liabilities | 10/49 | €36,843 | €22,229 | -€14,614 | -39.7% |
| Equity | 10/15 | €10,179 | -€5,220 | -€15,399 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,079 | -€5,320 | -€15,399 | |
| Amounts payable | 17/49 | €26,664 | €27,449 | +€785 | +2.9% |
| Amounts payable after more than one year | 17 | - | €1,705 | +€1,705 | |
| Financial debts | 170/4 | - | €1,705 | +€1,705 | |
| Amounts payable within one year | 42/48 | €26,060 | €23,949 | -€2,111 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €12,734 | €1,303 | -€11,430 | -89.8% |
| Trade debts | 44 | €553 | €4,886 | +€4,334 | +784.0% |
| Suppliers | 440/4 | €553 | €4,886 | +€4,334 | +784.0% |
| Taxes, remuneration and social security | 45 | €6,488 | €509 | -€5,979 | -92.1% |
| Taxes | 450/3 | €4,376 | €509 | -€3,867 | -88.4% |
| Remuneration and social security | 454/9 | €2,112 | - | -€2,112 | |
| Other amounts payable | 47/48 | €6,286 | €17,250 | +€10,964 | +174.4% |
| Accrued charges and deferred income | 492/3 | €604 | €1,795 | +€1,191 | +197.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,926 | €12,635 | +€709 | +5.9% |
| Other operating charges | 640/8 | €1,485 | €575 | -€910 | -61.3% |
| Gross operating margin | 9900 | €9,253 | -€1,817 | -€11,069 | |
| Operating profit (loss) | 9901 | -€4,158 | -€15,027 | -€10,868 | -261.4% |
| Financial income | 75/76B | - | €561 | +€561 | |
| Recurring financial income | 75 | - | €561 | +€561 | |
| Financial charges | 65/66B | €1,301 | €781 | -€520 | -40.0% |
| Recurring financial charges | 65 | €1,301 | €781 | -€520 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,459 | -€15,247 | -€9,788 | -179.3% |
| Income taxes | 67/77 | €299 | €152 | -€147 | -49.2% |
| Profit (loss) for the period | 9904 | -€5,758 | -€15,399 | -€9,641 | -167.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,758 | -€15,399 | -€9,641 | -167.4% |
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 5 October 2026 via checked.be.