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
- Receivables within one year -€6,000
down €6,000 (-81.2%), from €7,388 to €1,389
of which Other amounts receivable: -€6,726
- Cash -€4,566
down €4,566 (-12.7%), from €35,987 to €31,421
mainly Net result for the year (-€11,867) and Other debts (-€1,347)
- Tangible fixed assets -€2,887
down €2,887 (-45.8%), from €6,304 to €3,418
of which Other tangible fixed assets: -€2,326
- Profit (loss) carried forward -€11,867
down €11,867 (-96.3%), from -€12,328 to -€24,195
- Other debts -€1,347
down €1,347 (-89.3%), from €1,509 to €162
- Tax, wage and social debts -€651
down €651 (-17.6%), from €3,701 to €3,051
of which Remuneration and social security: -€2,597
- Gross operating margin +€39,388
up €39,388 (+88.6%), from -€44,464 to -€5,076
- Taxes +€2,952
up €2,952 (+2115.9%), from €140 to €3,092
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 | €50,807 | €37,145 | -€13,662 | -26.9% |
| Fixed assets | 21/28 | €6,304 | €3,418 | -€2,887 | -45.8% |
| Tangible fixed assets | 22/27 | €6,304 | €3,418 | -€2,887 | -45.8% |
| Plant, machinery and equipment | 23 | €1,992 | €1,432 | -€560 | -28.1% |
| Other tangible fixed assets | 26 | €4,312 | €1,986 | -€2,326 | -53.9% |
| Current assets | 29/58 | €44,503 | €33,727 | -€10,775 | -24.2% |
| Amounts receivable within one year | 40/41 | €7,388 | €1,389 | -€6,000 | -81.2% |
| Trade receivables | 40 | €662 | €1,389 | +€727 | +109.8% |
| Other amounts receivable | 41 | €6,726 | €0 | -€6,726 | -100.0% |
| Cash at bank and in hand | 54/58 | €35,987 | €31,421 | -€4,566 | -12.7% |
| Deferred charges and accrued income | 490/1 | €1,128 | €918 | -€210 | -18.6% |
| Total equity and liabilities | 10/49 | €50,807 | €37,145 | -€13,662 | -26.9% |
| Equity | 10/15 | €45,482 | €33,615 | -€11,867 | -26.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €45,410 | €45,410 | = | 0.0% |
| Distributable reserves | 133 | €45,410 | €45,410 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,328 | -€24,195 | -€11,867 | -96.3% |
| Amounts payable | 17/49 | €5,325 | €3,530 | -€1,795 | -33.7% |
| Amounts payable within one year | 42/48 | €5,325 | €3,309 | -€2,016 | -37.9% |
| Trade debts | 44 | €115 | €96 | -€19 | -16.2% |
| Suppliers | 440/4 | €115 | €96 | -€19 | -16.2% |
| Taxes, remuneration and social security | 45 | €3,701 | €3,051 | -€651 | -17.6% |
| Taxes | 450/3 | €1,104 | €3,051 | +€1,946 | +176.2% |
| Remuneration and social security | 454/9 | €2,597 | €0 | -€2,597 | -100.0% |
| Other amounts payable | 47/48 | €1,509 | €162 | -€1,347 | -89.3% |
| Accrued charges and deferred income | 492/3 | - | €221 | +€221 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,235 | €2,887 | -€348 | -10.8% |
| Other operating charges | 640/8 | €844 | €465 | -€379 | -44.9% |
| Gross operating margin | 9900 | -€44,464 | -€5,076 | +€39,388 | +88.6% |
| Operating profit (loss) | 9901 | -€48,543 | -€8,428 | +€40,114 | +82.6% |
| Financial charges | 65/66B | €652 | €347 | -€304 | -46.7% |
| Recurring financial charges | 65 | €652 | €347 | -€304 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | -€49,194 | -€8,775 | +€40,419 | +82.2% |
| Income taxes | 67/77 | €140 | €3,092 | +€2,952 | +2115.9% |
| Profit (loss) for the period | 9904 | -€49,334 | -€11,867 | +€37,467 | +75.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,334 | -€11,867 | +€37,467 | +75.9% |
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 4 October 2026 via checked.be.