AP SERVICES 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 SERVICES CONSULTING
Largest movements
- Cash -€19,845
down €19,845 (-43.3%), from €45,794 to €25,949
mainly Contributions, distributions and other (-€101,956) and Receivables within one year (-€14,139)
- Receivables within one year +€14,139
up €14,139 (+99.5%), from €14,206 to €28,345
of which Other amounts receivable: +€7,145
- Tangible fixed assets +€4,478
up €4,478 (+16.7%), from €26,771 to €31,249
of which Furniture and vehicles: +€4,761
- Reserves -€67,786
down €67,786 (-42.9%), from €158,169 to €90,383
of which Distributable reserves: -€67,786
- Other debts +€67,084
up €67,084 (+167%), from €40,265 to €107,349
- Gross operating margin -€9,540
down €9,540 (-15.1%), from €63,252 to €53,712
- Depreciation +€2,629
up €2,629 (+67.6%), from €3,889 to €6,518
- Taxes -€2,483
down €2,483 (-15.0%), from €16,529 to €14,046
- Financial income -€1,289
down €1,289 (-37.9%), from €3,405 to €2,116
- Financial charges -€679
down €679 (-81.8%), from €830 to €151
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 | €236,941 | €235,748 | -€1,193 | -0.5% |
| Fixed assets | 21/28 | €26,771 | €31,249 | +€4,478 | +16.7% |
| Tangible fixed assets | 22/27 | €26,771 | €31,249 | +€4,478 | +16.7% |
| Land and buildings | 22 | €12,989 | €12,141 | -€848 | -6.5% |
| Plant, machinery and equipment | 23 | €7,770 | €8,335 | +€565 | +7.3% |
| Furniture and vehicles | 24 | €6,012 | €10,773 | +€4,761 | +79.2% |
| Current assets | 29/58 | €210,170 | €204,499 | -€5,671 | -2.7% |
| Amounts receivable within one year | 40/41 | €14,206 | €28,345 | +€14,139 | +99.5% |
| Trade receivables | 40 | €9,497 | €16,491 | +€6,994 | +73.6% |
| Other amounts receivable | 41 | €4,709 | €11,854 | +€7,145 | +152% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45,794 | €25,949 | -€19,845 | -43.3% |
| Deferred charges and accrued income | 490/1 | €170 | €205 | +€35 | +20.6% |
| Total equity and liabilities | 10/49 | €236,941 | €235,748 | -€1,193 | -0.5% |
| Equity | 10/15 | €180,032 | €112,246 | -€67,786 | -37.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €158,169 | €90,383 | -€67,786 | -42.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €156,309 | €88,523 | -€67,786 | -43.4% |
| Profit (loss) carried forward | 14 | €3,263 | €3,263 | = | 0.0% |
| Amounts payable | 17/49 | €56,909 | €123,502 | +€66,593 | +117% |
| Amounts payable within one year | 42/48 | €56,831 | €123,502 | +€66,671 | +117% |
| Current portion of amounts payable after more than one year | 42 | €30 | - | -€30 | |
| Trade debts | 44 | €209 | €688 | +€479 | +229% |
| Suppliers | 440/4 | €209 | €688 | +€479 | +229% |
| Taxes, remuneration and social security | 45 | €16,327 | €15,465 | -€862 | -5.3% |
| Taxes | 450/3 | €16,327 | €15,465 | -€862 | -5.3% |
| Other amounts payable | 47/48 | €40,265 | €107,349 | +€67,084 | +167% |
| Accrued charges and deferred income | 492/3 | €78 | - | -€78 | |
| Non-recurring operating income | 76A | - | €1,280 | +€1,280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,889 | €6,518 | +€2,629 | +67.6% |
| Other operating charges | 640/8 | €1,612 | €943 | -€669 | -41.5% |
| Non-recurring operating charges | 66A | €5,330 | - | -€5,330 | |
| Gross operating margin | 9900 | €63,252 | €53,712 | -€9,540 | -15.1% |
| Operating profit (loss) | 9901 | €52,421 | €46,251 | -€6,170 | -11.8% |
| Financial income | 75/76B | €3,405 | €2,116 | -€1,289 | -37.9% |
| Recurring financial income | 75 | €3,405 | €2,116 | -€1,289 | -37.9% |
| Financial charges | 65/66B | €830 | €151 | -€679 | -81.8% |
| Recurring financial charges | 65 | €830 | €151 | -€679 | -81.8% |
| Profit (loss) for the period before taxes | 9903 | €54,996 | €48,216 | -€6,780 | -12.3% |
| Income taxes | 67/77 | €16,529 | €14,046 | -€2,483 | -15.0% |
| Profit (loss) for the period | 9904 | €38,467 | €34,170 | -€4,297 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,467 | €34,170 | -€4,297 | -11.2% |
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 17 October 2026 via checked.be.