AP SUPPORT: 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 SUPPORT
Largest movements
- Tangible fixed assets +€53,189
up €53,189 (+8.1%), from €656,381 to €709,570
of which Furniture and vehicles: +€41,491
- Tax, wage and social debts -€80,442
down €80,442 (-69.4%), from €115,954 to €35,512
of which Taxes: -€82,703
- Reserves +€63,150
up €63,150, from €0 to €63,150
of which Tax-exempt reserves: +€63,150
- Trade debts +€47,884
up €47,884 (+91.9%), from €52,128 to €100,012
- Profit (loss) carried forward +€28,997
up €28,997 (+20.8%), from €139,466 to €168,464
- Other debts -€16,882
down €16,882 (-53.0%), from €31,882 to €15,000
- Gross operating margin +€25,368
up €25,368 (+9.2%), from €274,364 to €299,732
- Taxes +€23,718
up €23,718 (+120.7%), from €19,655 to €43,372
- Depreciation -€9,593
down €9,593 (-24.7%), from €38,818 to €29,225
- Other operating charges +€4,580
up €4,580 (+141.9%), from €3,226 to €7,806
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 | €818,076 | €868,977 | +€50,901 | +6.2% |
| Fixed assets | 21/28 | €656,381 | €709,570 | +€53,189 | +8.1% |
| Tangible fixed assets | 22/27 | €656,381 | €709,570 | +€53,189 | +8.1% |
| Land and buildings | 22 | €645,230 | €661,475 | +€16,244 | +2.5% |
| Furniture and vehicles | 24 | €6,381 | €47,871 | +€41,491 | +650.3% |
| Leasing and similar rights | 25 | €4,770 | €224 | -€4,546 | -95.3% |
| Current assets | 29/58 | €161,695 | €159,407 | -€2,288 | -1.4% |
| Amounts receivable within one year | 40/41 | €151,811 | €151,681 | -€130 | -0.1% |
| Trade receivables | 40 | €36 | €47,677 | +€47,640 | +130700.6% |
| Other amounts receivable | 41 | €151,775 | €104,004 | -€47,771 | -31.5% |
| Cash at bank and in hand | 54/58 | €6,693 | €383 | -€6,311 | -94.3% |
| Deferred charges and accrued income | 490/1 | €3,190 | €7,343 | +€4,153 | +130.2% |
| Total equity and liabilities | 10/49 | €818,076 | €868,977 | +€50,901 | +6.2% |
| Equity | 10/15 | €151,866 | €244,014 | +€92,147 | +60.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €0 | €63,150 | +€63,150 | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | - | €63,150 | +€63,150 | |
| Profit (loss) carried forward | 14 | €139,466 | €168,464 | +€28,997 | +20.8% |
| Amounts payable | 17/49 | €666,209 | €624,963 | -€41,246 | -6.2% |
| Amounts payable after more than one year | 17 | €415,554 | €415,440 | -€114 | 0.0% |
| Financial debts | 170/4 | €415,554 | €415,440 | -€114 | 0.0% |
| Amounts payable within one year | 42/48 | €249,962 | €208,742 | -€41,220 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €39,980 | €49,051 | +€9,071 | +22.7% |
| Financial debts | 43 | €10,017 | €9,167 | -€850 | -8.5% |
| Credit institutions | 430/8 | €10,017 | €9,167 | -€850 | -8.5% |
| Trade debts | 44 | €52,128 | €100,012 | +€47,884 | +91.9% |
| Suppliers | 440/4 | €52,128 | €100,012 | +€47,884 | +91.9% |
| Taxes, remuneration and social security | 45 | €115,954 | €35,512 | -€80,442 | -69.4% |
| Taxes | 450/3 | €93,494 | €10,791 | -€82,703 | -88.5% |
| Remuneration and social security | 454/9 | €22,460 | €24,721 | +€2,261 | +10.1% |
| Other amounts payable | 47/48 | €31,882 | €15,000 | -€16,882 | -53.0% |
| Accrued charges and deferred income | 492/3 | €693 | €782 | +€89 | +12.8% |
| Remuneration, social security and pensions | 62 | €104,900 | €104,451 | -€449 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,818 | €29,225 | -€9,593 | -24.7% |
| Other operating charges | 640/8 | €3,226 | €7,806 | +€4,580 | +141.9% |
| Non-recurring operating charges | 66A | - | €5,381 | +€5,381 | |
| Gross operating margin | 9900 | €274,364 | €299,732 | +€25,368 | +9.2% |
| Operating profit (loss) | 9901 | €127,420 | €152,870 | +€25,450 | +20.0% |
| Financial income | 75/76B | €2 | €94 | +€92 | +5398.8% |
| Recurring financial income | 75 | €2 | €94 | +€92 | +5398.8% |
| Financial charges | 65/66B | €18,957 | €17,445 | -€1,512 | -8.0% |
| Recurring financial charges | 65 | €18,957 | €17,445 | -€1,512 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €108,464 | €135,519 | +€27,055 | +24.9% |
| Income taxes | 67/77 | €19,655 | €43,372 | +€23,718 | +120.7% |
| Profit (loss) for the period | 9904 | €88,810 | €92,147 | +€3,337 | +3.8% |
| Transfer to tax-exempt reserves | 689 | - | €63,150 | +€63,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €88,810 | €28,997 | -€59,813 | -67.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.