ApartSamen: 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.
What changed
ApartSamen
NACE 69.109, Other legal services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€21,071
2024 · -€5,606-€15,465
Equity
-€8,321
2024 · €12,750-€21,071
Cash
€2,868
2024 · €4,368-€1,499
Balance sheet total
€142,961
2024 · €187,385-€44,425
Largest movements
Assets
- Tangible fixed assets -€25,779
down €25,779 (-17.0%), from €151,290 to €125,511
of which Land and buildings: -€14,423
- Receivables within one year -€15,888
down €15,888 (-52.9%), from €30,040 to €14,153
of which Trade receivables: -€13,696
Equity and liabilities
- Debts after one year -€24,778
down €24,778 (-18.7%), from €132,568 to €107,789
- Profit (loss) carried forward -€21,071
new in 2025: -€21,071
- Short-term financial debts +€2,467
new in 2025: €2,467
Income statement
- Staff costs +€17,536
up €17,536 (+21.7%), from €80,984 to €98,520
- Taxes -€1,268
down €1,268 (-89.5%), from €1,416 to €148
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.
Result 2024
-€5,606
Gross operating margin
-€297
Staff costs
-€17,536
Depreciation
+€843
Other operating charges
+€100
Financial income
+€7
Financial charges
+€150
Taxes
+€1,268
Result 2025
-€21,071
raises the resultlowers the result
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.
From operations
+€20,449
Investment
€0
Financing
-€21,948
Cash 2024
€4,368
From operations (derived)
+€20,449
Net result for the year
-€21,071
Depreciation
+€25,779
Receivables within one year
+€15,888
Deferred charges and accrued income
+€1,259
Trade debts
-€1,638
Tax, wage and social debts
+€232
Financing
-€21,948
Debts after one year
-€24,778
Current portion of long-term debt
+€363
Short-term financial debts
+€2,467
Cash 2025
€2,868
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,385 | €142,961 | -€44,425 | -23.7% |
| Fixed assets | 21/28 | €151,290 | €125,511 | -€25,779 | -17.0% |
| Tangible fixed assets | 22/27 | €151,290 | €125,511 | -€25,779 | -17.0% |
| Land and buildings | 22 | €125,743 | €111,321 | -€14,423 | -11.5% |
| Plant, machinery and equipment | 23 | €5,082 | €2,881 | -€2,201 | -43.3% |
| Furniture and vehicles | 24 | €20,465 | €11,310 | -€9,155 | -44.7% |
| Current assets | 29/58 | €36,095 | €17,449 | -€18,646 | -51.7% |
| Amounts receivable within one year | 40/41 | €30,040 | €14,153 | -€15,888 | -52.9% |
| Trade receivables | 40 | €17,143 | €3,447 | -€13,696 | -79.9% |
| Other amounts receivable | 41 | €12,897 | €10,706 | -€2,191 | -17.0% |
| Cash at bank and in hand | 54/58 | €4,368 | €2,868 | -€1,499 | -34.3% |
| Deferred charges and accrued income | 490/1 | €1,687 | €428 | -€1,259 | -74.6% |
| Total equity and liabilities | 10/49 | €187,385 | €142,961 | -€44,425 | -23.7% |
| Equity | 10/15 | €12,750 | -€8,321 | -€21,071 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €11,750 | €11,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €11,750 | €11,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€21,071 | -€21,071 | |
| Amounts payable | 17/49 | €174,636 | €151,282 | -€23,354 | -13.4% |
| Amounts payable after more than one year | 17 | €132,568 | €107,789 | -€24,778 | -18.7% |
| Financial debts | 170/4 | €132,568 | €107,789 | -€24,778 | -18.7% |
| Amounts payable within one year | 42/48 | €42,068 | €43,493 | +€1,425 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €25,761 | €26,125 | +€363 | +1.4% |
| Financial debts | 43 | - | €2,467 | +€2,467 | |
| Credit institutions | 430/8 | - | €2,467 | +€2,467 | |
| Trade debts | 44 | €2,104 | €466 | -€1,638 | -77.8% |
| Suppliers | 440/4 | €2,104 | €466 | -€1,638 | -77.8% |
| Taxes, remuneration and social security | 45 | €14,203 | €14,435 | +€232 | +1.6% |
| Taxes | 450/3 | €3,604 | €2,257 | -€1,347 | -37.4% |
| Remuneration and social security | 454/9 | €10,599 | €12,178 | +€1,579 | +14.9% |
| Remuneration, social security and pensions | 62 | €80,984 | €98,520 | +€17,536 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,622 | €25,779 | -€843 | -3.2% |
| Other operating charges | 640/8 | €6,623 | €6,523 | -€100 | -1.5% |
| Gross operating margin | 9900 | €114,251 | €113,954 | -€297 | -0.3% |
| Operating profit (loss) | 9901 | €23 | -€16,867 | -€16,890 | |
| Financial income | 75/76B | €8 | €15 | +€7 | +81.9% |
| Recurring financial income | 75 | €8 | €15 | +€7 | +81.9% |
| Financial charges | 65/66B | €4,220 | €4,070 | -€150 | -3.6% |
| Recurring financial charges | 65 | €4,220 | €4,070 | -€150 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,189 | -€20,922 | -€16,733 | -399% |
| Income taxes | 67/77 | €1,416 | €148 | -€1,268 | -89.5% |
| Profit (loss) for the period | 9904 | -€5,606 | -€21,071 | -€15,465 | -276% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,606 | -€21,071 | -€15,465 | -276% |
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 31 October 2026 via checked.be.