AP-Consult: 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.
AP-Consult
Largest movements
- Tangible fixed assets -€12,751
down €12,751 (-25.1%), from €50,835 to €38,084
of which Furniture and vehicles: -€12,187
- Cash +€7,931
up €7,931 (+4.8%), from €166,551 to €174,481
mainly Net result for the year (+€26,038) and Depreciation (+€12,751)
- Tax, wage and social debts -€3,240
down €3,240 (-20.2%), from €16,050 to €12,810
of which Taxes: -€3,240
- Turnover -€128,987
no longer reported in 2024 (was €128,987)
- Purchases and services -€97,454
no longer reported in 2024 (was €97,454)
- Gross operating margin -€13,765
down €13,765 (-22.8%), from €60,434 to €46,668
- Taxes +€2,090
up €2,090 (+31.9%), from €6,560 to €8,650
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €229,072 | €224,252 | -€4,820 | -2.1% |
| Fixed assets | 21/28 | €51,085 | €38,334 | -€12,751 | -25.0% |
| Tangible fixed assets | 22/27 | €50,835 | €38,084 | -€12,751 | -25.1% |
| Plant, machinery and equipment | 23 | €2,806 | €2,242 | -€564 | -20.1% |
| Furniture and vehicles | 24 | €48,029 | €35,842 | -€12,187 | -25.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €177,987 | €185,918 | +€7,931 | +4.5% |
| Amounts receivable within one year | 40/41 | €11,437 | €11,437 | = | 0.0% |
| Trade receivables | 40 | €11,437 | €11,437 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €166,551 | €174,481 | +€7,931 | +4.8% |
| Total equity and liabilities | 10/49 | €229,072 | €224,252 | -€4,820 | -2.1% |
| Equity | 10/15 | €173,387 | €173,424 | +€38 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €6,860 | €6,860 | = | 0.0% |
| Distributable reserves | 133 | €6,860 | €6,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147,927 | €147,964 | +€38 | 0.0% |
| Amounts payable | 17/49 | €55,685 | €50,827 | -€4,858 | -8.7% |
| Amounts payable within one year | 42/48 | €55,385 | €50,827 | -€4,558 | -8.2% |
| Trade debts | 44 | €4,538 | €3,220 | -€1,318 | -29.0% |
| Suppliers | 440/4 | €4,538 | €3,220 | -€1,318 | -29.0% |
| Taxes, remuneration and social security | 45 | €16,050 | €12,810 | -€3,240 | -20.2% |
| Taxes | 450/3 | €16,050 | €12,810 | -€3,240 | -20.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €34,797 | €34,797 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €300 | - | -€300 | |
| Turnover | 70 | €128,987 | - | -€128,987 | |
| Non-recurring operating income | 76A | €23,000 | - | -€23,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €97,454 | - | -€97,454 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,060 | €12,751 | +€691 | +5.7% |
| Other operating charges | 640/8 | €155 | - | -€155 | |
| Gross operating margin | 9900 | €60,434 | €46,668 | -€13,765 | -22.8% |
| Operating profit (loss) | 9901 | €48,219 | €33,917 | -€14,302 | -29.7% |
| Financial income | 75/76B | - | €837 | +€837 | |
| Recurring financial income | 75 | - | €837 | +€837 | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €50 | €67 | +€17 | +34.3% |
| Recurring financial charges | 65 | €50 | €67 | +€17 | +34.3% |
| Profit (loss) for the period before taxes | 9903 | €48,169 | €34,688 | -€13,481 | -28.0% |
| Income taxes | 67/77 | €6,560 | €8,650 | +€2,090 | +31.9% |
| Profit (loss) for the period | 9904 | €41,608 | €26,038 | -€15,571 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,608 | €26,038 | -€15,571 | -37.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.