AP DETAILING: 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 DETAILING
Largest movements
- Cash +€30,473
up €30,473 (+36.4%), from €83,637 to €114,110
mainly Net result for the year (+€51,087) and Depreciation (+€14,183)
- Receivables within one year +€27,436
up €27,436 (+63.1%), from €43,482 to €70,918
of which Trade receivables: +€23,202
- Tangible fixed assets -€14,183
down €14,183 (-23.7%), from €59,842 to €45,659
of which Leasing and similar rights: -€10,090
- Deferred charges and accrued income -€4,245
down €4,245 (-21.3%), from €19,924 to €15,679
- Reserves +€51,087
up €51,087 (+75.3%), from €67,875 to €118,963
- Debts after one year -€9,721
down €9,721 (-27.6%), from €35,260 to €25,539
- Trade debts -€7,199
down €7,199 (-19.1%), from €37,682 to €30,483
- Tax, wage and social debts +€4,274
up €4,274 (+8.9%), from €48,121 to €52,394
of which Remuneration and social security: +€3,574
- Gross operating margin +€45,293
up €45,293 (+16.9%), from €268,159 to €313,452
- Staff costs +€38,202
up €38,202 (+18.6%), from €205,893 to €244,095
- Depreciation +€9,496
up €9,496 (+202.6%), from €4,687 to €14,183
- Other operating charges -€4,845
down €4,845 (-70.1%), from €6,909 to €2,064
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 | €206,885 | €246,365 | +€39,481 | +19.1% |
| Fixed assets | 21/28 | €59,842 | €45,659 | -€14,183 | -23.7% |
| Tangible fixed assets | 22/27 | €59,842 | €45,659 | -€14,183 | -23.7% |
| Plant, machinery and equipment | 23 | €4,320 | €3,060 | -€1,260 | -29.2% |
| Furniture and vehicles | 24 | €7,968 | €5,135 | -€2,833 | -35.6% |
| Leasing and similar rights | 25 | €47,554 | €37,464 | -€10,090 | -21.2% |
| Current assets | 29/58 | €147,043 | €200,706 | +€53,663 | +36.5% |
| Amounts receivable within one year | 40/41 | €43,482 | €70,918 | +€27,436 | +63.1% |
| Trade receivables | 40 | €43,382 | €66,583 | +€23,202 | +53.5% |
| Other amounts receivable | 41 | €100 | €4,334 | +€4,234 | +4234.1% |
| Cash at bank and in hand | 54/58 | €83,637 | €114,110 | +€30,473 | +36.4% |
| Deferred charges and accrued income | 490/1 | €19,924 | €15,679 | -€4,245 | -21.3% |
| Total equity and liabilities | 10/49 | €206,885 | €246,365 | +€39,481 | +19.1% |
| Equity | 10/15 | €77,875 | €128,963 | +€51,087 | +65.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €67,875 | €118,963 | +€51,087 | +75.3% |
| Distributable reserves | 133 | €67,875 | €118,963 | +€51,087 | +75.3% |
| Amounts payable | 17/49 | €129,009 | €117,403 | -€11,606 | -9.0% |
| Amounts payable after more than one year | 17 | €35,260 | €25,539 | -€9,721 | -27.6% |
| Financial debts | 170/4 | €35,260 | €25,539 | -€9,721 | -27.6% |
| Amounts payable within one year | 42/48 | €93,749 | €91,864 | -€1,885 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €7,946 | €8,986 | +€1,040 | +13.1% |
| Trade debts | 44 | €37,682 | €30,483 | -€7,199 | -19.1% |
| Suppliers | 440/4 | €37,682 | €30,483 | -€7,199 | -19.1% |
| Taxes, remuneration and social security | 45 | €48,121 | €52,394 | +€4,274 | +8.9% |
| Taxes | 450/3 | €13,119 | €13,818 | +€700 | +5.3% |
| Remuneration and social security | 454/9 | €35,002 | €38,576 | +€3,574 | +10.2% |
| Remuneration, social security and pensions | 62 | €205,893 | €244,095 | +€38,202 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,687 | €14,183 | +€9,496 | +202.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,034 | €350 | -€684 | -66.1% |
| Other operating charges | 640/8 | €6,909 | €2,064 | -€4,845 | -70.1% |
| Gross operating margin | 9900 | €268,159 | €313,452 | +€45,293 | +16.9% |
| Operating profit (loss) | 9901 | €49,637 | €52,761 | +€3,124 | +6.3% |
| Financial income | 75/76B | €141 | €332 | +€191 | +135.0% |
| Recurring financial income | 75 | €141 | €332 | +€191 | +135.0% |
| Financial charges | 65/66B | €773 | €1,614 | +€841 | +108.7% |
| Recurring financial charges | 65 | €773 | €1,614 | +€841 | +108.7% |
| Profit (loss) for the period before taxes | 9903 | €49,005 | €51,478 | +€2,474 | +5.0% |
| Income taxes | 67/77 | €142 | €391 | +€249 | +174.8% |
| Profit (loss) for the period | 9904 | €48,862 | €51,087 | +€2,225 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,862 | €51,087 | +€2,225 | +4.6% |
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 30 September 2026 via checked.be.