APEX PARAMEDICAL: 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.
APEX PARAMEDICAL
Largest movements
- Receivables within one year -€110,764
no longer reported in 2025 (was €110,764)
- Receivables after one year -€97,302
no longer reported in 2025 (was €97,302)
- Cash -€10,709
down €10,709 (-68.6%), from €15,620 to €4,911
mainly Contributions, distributions and other (-€260,592) and Investment in fixed assets (net) (-€14,649)
- Contributions -€260,592
down €260,592 (-72.3%), from €360,592 to €100,000
- Profit (loss) carried forward +€27,409
up €27,409 (+33.1%), from -€82,870 to -€55,461
- Trade debts +€15,911
up €15,911 (+1,020%), from €1,560 to €17,471
- Tax, wage and social debts -€9,499
down €9,499 (-36.8%), from €25,827 to €16,328
- Other debts +€8,725
new in 2025: €8,725
- Gross operating margin +€12,551
up €12,551 (+36.4%), from €34,482 to €47,033
- Taxes +€5,921
up €5,921 (+1,395%), from €424 to €6,345
- Financial income -€4,371
down €4,371 (-52.6%), from €8,315 to €3,944
- Depreciation +€3,513
up €3,513 (+25.8%), from €13,642 to €17,155
- Financial charges +€595
up €595 (+198%), from €301 to €896
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 | €310,304 | €87,063 | -€223,242 | -71.9% |
| Fixed assets | 21/28 | €49,222 | €46,716 | -€2,506 | -5.1% |
| Tangible fixed assets | 22/27 | €49,222 | €46,716 | -€2,506 | -5.1% |
| Land and buildings | 22 | €21,686 | €18,072 | -€3,614 | -16.7% |
| Plant, machinery and equipment | 23 | €18,341 | €21,619 | +€3,278 | +17.9% |
| Furniture and vehicles | 24 | €2,373 | €998 | -€1,375 | -58.0% |
| Other tangible fixed assets | 26 | €6,822 | €6,027 | -€794 | -11.6% |
| Current assets | 29/58 | €261,083 | €40,347 | -€220,736 | -84.5% |
| Amounts receivable after more than one year | 29 | €97,302 | - | -€97,302 | |
| Other amounts receivable | 291 | €97,302 | - | -€97,302 | |
| Stocks and contracts in progress | 3 | €37,398 | €34,964 | -€2,434 | -6.5% |
| Stocks | 30/36 | €37,398 | €34,964 | -€2,434 | -6.5% |
| Amounts receivable within one year | 40/41 | €110,764 | - | -€110,764 | |
| Other amounts receivable | 41 | €110,764 | - | -€110,764 | |
| Cash at bank and in hand | 54/58 | €15,620 | €4,911 | -€10,709 | -68.6% |
| Deferred charges and accrued income | 490/1 | - | €472 | +€472 | |
| Total equity and liabilities | 10/49 | €310,304 | €87,063 | -€223,242 | -71.9% |
| Equity | 10/15 | €279,417 | €44,539 | -€234,878 | -84.1% |
| Contributions | 10/11 | €360,592 | €100,000 | -€260,592 | -72.3% |
| Reserves | 13 | €1,696 | - | -€1,696 | |
| Non-distributable reserves | 130/1 | €1,696 | - | -€1,696 | |
| Reserves not available under the articles | 1311 | €1,696 | - | -€1,696 | |
| Profit (loss) carried forward | 14 | -€82,870 | -€55,461 | +€27,409 | +33.1% |
| Amounts payable | 17/49 | €30,887 | €42,524 | +€11,637 | +37.7% |
| Amounts payable within one year | 42/48 | €30,887 | €42,524 | +€11,637 | +37.7% |
| Trade debts | 44 | €1,560 | €17,471 | +€15,911 | +1,020% |
| Suppliers | 440/4 | €1,560 | €17,471 | +€15,911 | +1,020% |
| Advances received on contracts in progress | 46 | €3,500 | - | -€3,500 | |
| Taxes, remuneration and social security | 45 | €25,827 | €16,328 | -€9,499 | -36.8% |
| Taxes | 450/3 | €25,827 | €16,328 | -€9,499 | -36.8% |
| Other amounts payable | 47/48 | - | €8,725 | +€8,725 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,642 | €17,155 | +€3,513 | +25.8% |
| Other operating charges | 640/8 | €902 | €867 | -€34 | -3.8% |
| Non-recurring operating charges | 66A | €8,795 | - | -€8,795 | |
| Gross operating margin | 9900 | €34,482 | €47,033 | +€12,551 | +36.4% |
| Operating profit (loss) | 9901 | €11,144 | €29,011 | +€17,867 | +160% |
| Financial income | 75/76B | €8,315 | €3,944 | -€4,371 | -52.6% |
| Recurring financial income | 75 | €8,315 | €3,944 | -€4,371 | -52.6% |
| Financial charges | 65/66B | €301 | €896 | +€595 | +198% |
| Recurring financial charges | 65 | €301 | €896 | +€595 | +198% |
| Profit (loss) for the period before taxes | 9903 | €19,157 | €32,059 | +€12,901 | +67.3% |
| Income taxes | 67/77 | €424 | €6,345 | +€5,921 | +1,395% |
| Profit (loss) for the period | 9904 | €18,733 | €25,714 | +€6,981 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,733 | €25,714 | +€6,981 | +37.3% |
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 20 October 2026 via checked.be.