AP CONSULTANT: 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 CONSULTANT
Largest movements
- Cash +€56,036
up €56,036 (+867%), from €6,466 to €62,501
mainly Receivables within one year (+€52,964) and Net result for the year (+€2,485)
- Receivables within one year -€52,964
down €52,964 (-99.1%), from €53,454 to €490
of which Other amounts receivable: -€44,000
- Tangible fixed assets +€1,566
new in 2024: €1,566
- Profit (loss) carried forward +€2,485
up €2,485 (+5.1%), from €48,347 to €50,832
- Trade debts +€1,653
up €1,653 (+121%), from €1,361 to €3,014
- Gross operating margin -€9,629
down €9,629 (-57.6%), from €16,713 to €7,084
- Taxes -€1,860
down €1,860 (-52.3%), from €3,554 to €1,694
- Financial income -€997
no longer reported in 2024 (was €997)
of which Financial income: -€997
- Depreciation +€899
new in 2024: €899
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.
Derived cash bridge
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 | €60,060 | €64,653 | +€4,593 | +7.6% |
| Fixed assets | 21/28 | €96 | €1,662 | +€1,566 | +1,630% |
| Tangible fixed assets | 22/27 | - | €1,566 | +€1,566 | |
| Furniture and vehicles | 24 | - | €1,566 | +€1,566 | |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €59,964 | €62,991 | +€3,027 | +5.0% |
| Amounts receivable within one year | 40/41 | €53,454 | €490 | -€52,964 | -99.1% |
| Trade receivables | 40 | €9,454 | €490 | -€8,964 | -94.8% |
| Other amounts receivable | 41 | €44,000 | - | -€44,000 | |
| Cash at bank and in hand | 54/58 | €6,466 | €62,501 | +€56,036 | +867% |
| Deferred charges and accrued income | 490/1 | €45 | - | -€45 | |
| Total equity and liabilities | 10/49 | €60,060 | €64,653 | +€4,593 | +7.6% |
| Equity | 10/15 | €50,347 | €52,832 | +€2,485 | +4.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,347 | €50,832 | +€2,485 | +5.1% |
| Amounts payable | 17/49 | €9,713 | €11,821 | +€2,108 | +21.7% |
| Amounts payable within one year | 42/48 | €9,713 | €11,821 | +€2,108 | +21.7% |
| Trade debts | 44 | €1,361 | €3,014 | +€1,653 | +121% |
| Suppliers | 440/4 | €1,361 | €3,014 | +€1,653 | +121% |
| Taxes, remuneration and social security | 45 | €8,352 | €8,807 | +€455 | +5.4% |
| Taxes | 450/3 | €8,352 | €8,807 | +€455 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €899 | +€899 | |
| Other operating charges | 640/8 | €1,946 | €1,939 | -€6 | -0.3% |
| Gross operating margin | 9900 | €16,713 | €7,084 | -€9,629 | -57.6% |
| Operating profit (loss) | 9901 | €14,768 | €4,246 | -€10,522 | -71.3% |
| Financial income | 75/76B | €997 | - | -€997 | |
| Recurring financial income | 75 | €997 | - | -€997 | |
| Non-recurring financial income | 76B | €997 | - | -€997 | |
| Financial charges | 65/66B | €46 | €66 | +€20 | +43.4% |
| Recurring financial charges | 65 | €46 | €66 | +€20 | +43.4% |
| Profit (loss) for the period before taxes | 9903 | €15,718 | €4,179 | -€11,539 | -73.4% |
| Income taxes | 67/77 | €3,554 | €1,694 | -€1,860 | -52.3% |
| Profit (loss) for the period | 9904 | €12,164 | €2,485 | -€9,679 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,164 | €2,485 | -€9,679 | -79.6% |
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 15 October 2026 via checked.be.