AP Consulting: 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 Consulting
Largest movements
- Cash +€120,309
up €120,309 (+1698.1%), from €7,085 to €127,393
mainly Deferred charges and accrued income (+€120,094) and Net result for the year (+€72,725)
- Deferred charges and accrued income -€120,094
no longer reported in 2025 (was €120,094)
- Receivables within one year +€86,220
up €86,220 (+712.6%), from €12,100 to €98,320
of which Trade receivables: +€85,700
- Tangible fixed assets +€2,373
new in 2025: €2,373
- Reserves +€37,011
up €37,011 (+39.0%), from €94,875 to €131,886
- Other debts +€31,225
up €31,225 (+695.6%), from €4,489 to €35,714
- Trade debts +€26,947
up €26,947 (+1036.6%), from €2,600 to €29,547
- Tax, wage and social debts -€6,457
down €6,457 (-17.5%), from €36,923 to €30,466
of which Taxes: -€7,386
- Staff costs +€40,204
up €40,204 (+249.4%), from €16,119 to €56,324
- Gross operating margin +€11,777
up €11,777 (+8.6%), from €137,345 to €149,122
- Taxes -€6,214
down €6,214 (-24.7%), from €25,191 to €18,977
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 | €139,483 | €228,291 | +€88,808 | +63.7% |
| Fixed assets | 21/28 | €205 | €2,578 | +€2,373 | +1157.7% |
| Tangible fixed assets | 22/27 | - | €2,373 | +€2,373 | |
| Furniture and vehicles | 24 | - | €2,373 | +€2,373 | |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €139,278 | €225,713 | +€86,435 | +62.1% |
| Amounts receivable within one year | 40/41 | €12,100 | €98,320 | +€86,220 | +712.6% |
| Trade receivables | 40 | €12,100 | €97,800 | +€85,700 | +708.3% |
| Other amounts receivable | 41 | - | €520 | +€520 | |
| Cash at bank and in hand | 54/58 | €7,085 | €127,393 | +€120,309 | +1698.1% |
| Deferred charges and accrued income | 490/1 | €120,094 | - | -€120,094 | |
| Total equity and liabilities | 10/49 | €139,483 | €228,291 | +€88,808 | +63.7% |
| Equity | 10/15 | €95,375 | €132,386 | +€37,011 | +38.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €94,875 | €131,886 | +€37,011 | +39.0% |
| Distributable reserves | 133 | €94,875 | €131,886 | +€37,011 | +39.0% |
| Amounts payable | 17/49 | €44,108 | €95,905 | +€51,797 | +117.4% |
| Amounts payable within one year | 42/48 | €44,012 | €95,727 | +€51,715 | +117.5% |
| Trade debts | 44 | €2,600 | €29,547 | +€26,947 | +1036.6% |
| Suppliers | 440/4 | €2,600 | €29,547 | +€26,947 | +1036.6% |
| Taxes, remuneration and social security | 45 | €36,923 | €30,466 | -€6,457 | -17.5% |
| Taxes | 450/3 | €31,725 | €24,339 | -€7,386 | -23.3% |
| Remuneration and social security | 454/9 | €5,198 | €6,128 | +€929 | +17.9% |
| Other amounts payable | 47/48 | €4,489 | €35,714 | +€31,225 | +695.6% |
| Accrued charges and deferred income | 492/3 | €96 | €178 | +€82 | +85.1% |
| Remuneration, social security and pensions | 62 | €16,119 | €56,324 | +€40,204 | +249.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €955 | €305 | -€650 | -68.1% |
| Other operating charges | 640/8 | - | €252 | +€252 | |
| Gross operating margin | 9900 | €137,345 | €149,122 | +€11,777 | +8.6% |
| Operating profit (loss) | 9901 | €120,271 | €92,242 | -€28,029 | -23.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €205 | €540 | +€335 | +163.7% |
| Recurring financial charges | 65 | €205 | €540 | +€335 | +163.7% |
| Profit (loss) for the period before taxes | 9903 | €120,066 | €91,702 | -€28,364 | -23.6% |
| Income taxes | 67/77 | €25,191 | €18,977 | -€6,214 | -24.7% |
| Profit (loss) for the period | 9904 | €94,875 | €72,725 | -€22,150 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €94,875 | €72,725 | -€22,150 | -23.3% |
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.