APAVARGA 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.
APAVARGA CONSULTING
Largest movements
- Cash -€4,675
down €4,675 (-25.7%), from €18,207 to €13,532
mainly Net result for the year (-€2,334) and Deferred charges and accrued income (-€1,955)
- Deferred charges and accrued income +€1,955
new in 2025: €1,955
- Profit (loss) carried forward -€2,334
down €2,334 (-27.8%), from -€8,398 to -€10,732
- Tax, wage and social debts -€515
down €515 (-7.8%), from €6,603 to €6,088
of which Taxes: -€3,623
- Gross operating margin +€4,393
up €4,393 (+77.5%), from -€5,667 to -€1,274
- Other operating charges +€363
up €363 (+70.8%), from €514 to €877
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 | €18,229 | €15,505 | -€2,724 | -14.9% |
| Current assets | 29/58 | €18,229 | €15,505 | -€2,724 | -14.9% |
| Amounts receivable within one year | 40/41 | €22 | €18 | -€4 | -18.2% |
| Other amounts receivable | 41 | €22 | €18 | -€4 | -18.2% |
| Cash at bank and in hand | 54/58 | €18,207 | €13,532 | -€4,675 | -25.7% |
| Deferred charges and accrued income | 490/1 | - | €1,955 | +€1,955 | |
| Total equity and liabilities | 10/49 | €18,229 | €15,505 | -€2,724 | -14.9% |
| Equity | 10/15 | €5,862 | €3,528 | -€2,334 | -39.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,398 | -€10,732 | -€2,334 | -27.8% |
| Amounts payable | 17/49 | €12,367 | €11,977 | -€390 | -3.2% |
| Amounts payable within one year | 42/48 | €12,367 | €11,977 | -€390 | -3.2% |
| Trade debts | 44 | €105 | €121 | +€15 | +14.6% |
| Suppliers | 440/4 | €105 | €121 | +€15 | +14.6% |
| Taxes, remuneration and social security | 45 | €6,603 | €6,088 | -€515 | -7.8% |
| Taxes | 450/3 | €6,603 | €2,980 | -€3,623 | -54.9% |
| Remuneration and social security | 454/9 | - | €3,108 | +€3,108 | |
| Other amounts payable | 47/48 | €5,659 | €5,769 | +€110 | +1.9% |
| Other operating charges | 640/8 | €514 | €877 | +€363 | +70.8% |
| Gross operating margin | 9900 | -€5,667 | -€1,274 | +€4,393 | +77.5% |
| Operating profit (loss) | 9901 | -€6,180 | -€2,151 | +€4,029 | +65.2% |
| Financial charges | 65/66B | €50 | €51 | +€2 | +3.5% |
| Recurring financial charges | 65 | €50 | €51 | +€2 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,230 | -€2,202 | +€4,028 | +64.6% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€6,358 | -€2,334 | +€4,024 | +63.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,358 | -€2,334 | +€4,024 | +63.3% |
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 22 October 2026 via checked.be.