AP Consulting: 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 Consulting
Largest movements
- Receivables after one year +€36,830
new in 2025: €36,830
- Cash -€24,785
down €24,785 (-23.1%), from €107,117 to €82,332
mainly Contributions, distributions and other (-€70,013) and Receivables after one year (-€36,830)
- Receivables within one year +€23,748
up €23,748 (+18.9%), from €125,410 to €149,158
of which Other amounts receivable: +€12,858
- Tangible fixed assets -€15,266
down €15,266 (-28.7%), from €53,256 to €37,990
of which Furniture and vehicles: -€14,374
- Other debts +€48,699
up €48,699 (+1,291%), from €3,772 to €52,472
- Tax, wage and social debts -€14,605
down €14,605 (-23.4%), from €62,449 to €47,844
of which Taxes: -€16,694
- Debts after one year -€13,250
down €13,250 (-62.5%), from €21,189 to €7,939
- Gross operating margin -€4,402
down €4,402 (-4.0%), from €109,257 to €104,855
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €288,785 | €308,987 | +€20,202 | +7.0% |
| Fixed assets | 21/28 | €53,506 | €38,240 | -€15,266 | -28.5% |
| Tangible fixed assets | 22/27 | €53,256 | €37,990 | -€15,266 | -28.7% |
| Land and buildings | 22 | €5,259 | €4,974 | -€285 | -5.4% |
| Plant, machinery and equipment | 23 | €5,219 | €4,613 | -€607 | -11.6% |
| Furniture and vehicles | 24 | €42,778 | €28,404 | -€14,374 | -33.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €235,279 | €270,747 | +€35,468 | +15.1% |
| Amounts receivable after more than one year | 29 | - | €36,830 | +€36,830 | |
| Other amounts receivable | 291 | - | €36,830 | +€36,830 | |
| Amounts receivable within one year | 40/41 | €125,410 | €149,158 | +€23,748 | +18.9% |
| Trade receivables | 40 | €25,410 | €36,300 | +€10,890 | +42.9% |
| Other amounts receivable | 41 | €100,000 | €112,858 | +€12,858 | +12.9% |
| Cash at bank and in hand | 54/58 | €107,117 | €82,332 | -€24,785 | -23.1% |
| Deferred charges and accrued income | 490/1 | €2,752 | €2,427 | -€325 | -11.8% |
| Total equity and liabilities | 10/49 | €288,785 | €308,987 | +€20,202 | +7.0% |
| Equity | 10/15 | €187,164 | €187,164 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €182,164 | €182,164 | = | 0.0% |
| Distributable reserves | 133 | €182,164 | €182,164 | = | 0.0% |
| Amounts payable | 17/49 | €101,620 | €121,822 | +€20,202 | +19.9% |
| Amounts payable after more than one year | 17 | €21,189 | €7,939 | -€13,250 | -62.5% |
| Financial debts | 170/4 | €21,189 | €7,939 | -€13,250 | -62.5% |
| Amounts payable within one year | 42/48 | €80,432 | €113,884 | +€33,452 | +41.6% |
| Current portion of amounts payable after more than one year | 42 | €12,809 | €13,250 | +€441 | +3.4% |
| Trade debts | 44 | €1,401 | €318 | -€1,083 | -77.3% |
| Suppliers | 440/4 | €1,401 | €318 | -€1,083 | -77.3% |
| Taxes, remuneration and social security | 45 | €62,449 | €47,844 | -€14,605 | -23.4% |
| Taxes | 450/3 | €56,266 | €39,572 | -€16,694 | -29.7% |
| Remuneration and social security | 454/9 | €6,183 | €8,272 | +€2,089 | +33.8% |
| Other amounts payable | 47/48 | €3,772 | €52,472 | +€48,699 | +1,291% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,245 | €15,266 | +€21 | +0.1% |
| Other operating charges | 640/8 | €430 | €548 | +€118 | +27.4% |
| Gross operating margin | 9900 | €109,257 | €104,855 | -€4,402 | -4.0% |
| Operating profit (loss) | 9901 | €93,581 | €89,041 | -€4,540 | -4.9% |
| Financial income | 75/76B | €0 | €365 | +€365 | +365,130% |
| Recurring financial income | 75 | €0 | €365 | +€365 | +365,130% |
| Financial charges | 65/66B | €1,520 | €1,097 | -€423 | -27.8% |
| Recurring financial charges | 65 | €1,520 | €1,097 | -€423 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €92,061 | €88,309 | -€3,752 | -4.1% |
| Income taxes | 67/77 | €19,227 | €18,297 | -€931 | -4.8% |
| Profit (loss) for the period | 9904 | €72,834 | €70,013 | -€2,822 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,834 | €70,013 | -€2,822 | -3.9% |
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 29 October 2026 via checked.be.