APINXTEN 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.
APINXTEN CONSULTING
Largest movements
- Tangible fixed assets -€320,348
down €320,348 (-99.1%), from €323,184 to €2,836
of which Land and buildings: -€305,287
- Cash +€314,223
up €314,223 (+414%), from €75,938 to €390,161
mainly Investment in fixed assets (net) (+€317,613) and Other debts (+€231,865)
- Receivables within one year +€19,727
up €19,727 (+67.8%), from €29,116 to €48,843
of which Other amounts receivable: +€22,287
- Other debts +€231,865
up €231,865 (+292%), from €79,430 to €311,295
- Debts after one year -€190,014
down €190,014 (-100%), from €190,014 to €0
- Reserves -€53,404
down €53,404 (-49.0%), from €108,983 to €55,579
- Tax, wage and social debts +€38,217
up €38,217 (+334%), from €11,436 to €49,654
- Current portion of long-term debt -€20,267
down €20,267 (-100%), from €20,267 to €0
- Gross operating margin +€210,583
up €210,583 (+213%), from €98,667 to €309,250
- Other operating charges +€34,739
up €34,739 (+903%), from €3,846 to €38,585
- Taxes +€32,715
up €32,715 (+229%), from €14,287 to €47,002
- Depreciation -€13,602
down €13,602 (-83.3%), from €16,336 to €2,734
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 | €431,226 | €445,928 | +€14,703 | +3.4% |
| Fixed assets | 21/28 | €323,184 | €2,836 | -€320,348 | -99.1% |
| Tangible fixed assets | 22/27 | €323,184 | €2,836 | -€320,348 | -99.1% |
| Land and buildings | 22 | €305,287 | €0 | -€305,287 | -100% |
| Furniture and vehicles | 24 | €17,897 | €2,836 | -€15,060 | -84.2% |
| Current assets | 29/58 | €108,042 | €443,092 | +€335,050 | +310% |
| Amounts receivable within one year | 40/41 | €29,116 | €48,843 | +€19,727 | +67.8% |
| Trade receivables | 40 | €28,403 | €25,843 | -€2,560 | -9.0% |
| Other amounts receivable | 41 | €713 | €23,000 | +€22,287 | +3,125% |
| Cash at bank and in hand | 54/58 | €75,938 | €390,161 | +€314,223 | +414% |
| Deferred charges and accrued income | 490/1 | €2,988 | €4,088 | +€1,101 | +36.8% |
| Total equity and liabilities | 10/49 | €431,226 | €445,928 | +€14,703 | +3.4% |
| Equity | 10/15 | €128,983 | €75,579 | -€53,404 | -41.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €108,983 | €55,579 | -€53,404 | -49.0% |
| Distributable reserves | 133 | €108,983 | €55,579 | -€53,404 | -49.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €302,243 | €370,349 | +€68,106 | +22.5% |
| Amounts payable after more than one year | 17 | €190,014 | €0 | -€190,014 | -100% |
| Financial debts | 170/4 | €190,014 | €0 | -€190,014 | -100% |
| Amounts payable within one year | 42/48 | €112,229 | €370,349 | +€258,121 | +230% |
| Current portion of amounts payable after more than one year | 42 | €20,267 | €0 | -€20,267 | -100% |
| Trade debts | 44 | €1,095 | €9,401 | +€8,306 | +758% |
| Suppliers | 440/4 | €1,095 | €9,401 | +€8,306 | +758% |
| Taxes, remuneration and social security | 45 | €11,436 | €49,654 | +€38,217 | +334% |
| Taxes | 450/3 | €11,436 | €49,654 | +€38,217 | +334% |
| Other amounts payable | 47/48 | €79,430 | €311,295 | +€231,865 | +292% |
| Non-recurring operating income | 76A | €0 | €234,387 | +€234,387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,336 | €2,734 | -€13,602 | -83.3% |
| Other operating charges | 640/8 | €3,846 | €38,585 | +€34,739 | +903% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €98,667 | €309,250 | +€210,583 | +213% |
| Operating profit (loss) | 9901 | €78,485 | €267,930 | +€189,446 | +241% |
| Financial income | 75/76B | €0 | €205 | +€205 | +2,045,400% |
| Recurring financial income | 75 | €0 | €205 | +€205 | +2,045,400% |
| Financial charges | 65/66B | €10,774 | €10,113 | -€661 | -6.1% |
| Recurring financial charges | 65 | €10,774 | €10,113 | -€661 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €67,710 | €258,022 | +€190,311 | +281% |
| Income taxes | 67/77 | €14,287 | €47,002 | +€32,715 | +229% |
| Profit (loss) for the period | 9904 | €53,423 | €211,019 | +€157,596 | +295% |
| Profit (loss) for the period to be appropriated | 9905 | €53,423 | €211,019 | +€157,596 | +295% |
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.