APLAN: 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.
APLAN
Largest movements
- Tangible fixed assets -€24,113
down €24,113 (-31.7%), from €76,180 to €52,066
of which Land and buildings: -€15,950
- Receivables within one year -€11,885
no longer reported in 2025 (was €11,885)
- Deferred charges and accrued income +€7,384
up €7,384 (+924%), from €799 to €8,183
- Cash +€3,059
up €3,059 (+72.4%), from €4,224 to €7,283
mainly Depreciation (+€25,260) and Receivables within one year (+€11,885)
- Debts after one year -€25,826
down €25,826 (-47.0%), from €54,945 to €29,119
- Other debts -€7,309
down €7,309 (-46.6%), from €15,701 to €8,392
- Profit (loss) carried forward +€5,481
up €5,481 (+46.2%), from -€11,854 to -€6,373
- Trade debts +€3,055
up €3,055 (+911%), from €336 to €3,391
- Tax, wage and social debts -€1,683
down €1,683 (-22.9%), from €7,342 to €5,659
of which Taxes: -€1,679
- Gross operating margin +€4,560
up €4,560 (+12.4%), from €36,815 to €41,375
- Taxes +€1,230
up €1,230 (+84.3%), from €1,459 to €2,690
- Other operating charges -€694
down €694 (-22.0%), from €3,160 to €2,465
- Depreciation +€603
up €603 (+2.4%), from €24,657 to €25,260
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 | €93,088 | €67,533 | -€25,555 | -27.5% |
| Fixed assets | 21/28 | €76,180 | €52,066 | -€24,113 | -31.7% |
| Tangible fixed assets | 22/27 | €76,180 | €52,066 | -€24,113 | -31.7% |
| Land and buildings | 22 | €53,709 | €37,759 | -€15,950 | -29.7% |
| Plant, machinery and equipment | 23 | €2,830 | €2,861 | +€32 | +1.1% |
| Furniture and vehicles | 24 | €19,641 | €11,446 | -€8,195 | -41.7% |
| Current assets | 29/58 | €16,908 | €15,466 | -€1,442 | -8.5% |
| Amounts receivable within one year | 40/41 | €11,885 | - | -€11,885 | |
| Trade receivables | 40 | €11,885 | - | -€11,885 | |
| Cash at bank and in hand | 54/58 | €4,224 | €7,283 | +€3,059 | +72.4% |
| Deferred charges and accrued income | 490/1 | €799 | €8,183 | +€7,384 | +924% |
| Total equity and liabilities | 10/49 | €93,088 | €67,533 | -€25,555 | -27.5% |
| Equity | 10/15 | -€11,754 | -€6,273 | +€5,481 | +46.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,854 | -€6,373 | +€5,481 | +46.2% |
| Amounts payable | 17/49 | €104,842 | €73,805 | -€31,036 | -29.6% |
| Amounts payable after more than one year | 17 | €54,945 | €29,119 | -€25,826 | -47.0% |
| Financial debts | 170/4 | €54,945 | €29,119 | -€25,826 | -47.0% |
| Amounts payable within one year | 42/48 | €49,897 | €44,687 | -€5,210 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €26,519 | €27,245 | +€726 | +2.7% |
| Trade debts | 44 | €336 | €3,391 | +€3,055 | +911% |
| Suppliers | 440/4 | €336 | €3,391 | +€3,055 | +911% |
| Taxes, remuneration and social security | 45 | €7,342 | €5,659 | -€1,683 | -22.9% |
| Taxes | 450/3 | €4,173 | €2,494 | -€1,679 | -40.2% |
| Remuneration and social security | 454/9 | €3,169 | €3,165 | -€4 | -0.1% |
| Other amounts payable | 47/48 | €15,701 | €8,392 | -€7,309 | -46.6% |
| Non-recurring operating income | 76A | €2,975 | - | -€2,975 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,657 | €25,260 | +€603 | +2.4% |
| Other operating charges | 640/8 | €3,160 | €2,465 | -€694 | -22.0% |
| Gross operating margin | 9900 | €36,815 | €41,375 | +€4,560 | +12.4% |
| Operating profit (loss) | 9901 | €8,999 | €13,650 | +€4,651 | +51.7% |
| Financial charges | 65/66B | €5,088 | €5,479 | +€391 | +7.7% |
| Recurring financial charges | 65 | €5,088 | €5,479 | +€391 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €3,911 | €8,170 | +€4,259 | +109% |
| Income taxes | 67/77 | €1,459 | €2,690 | +€1,230 | +84.3% |
| Profit (loss) for the period | 9904 | €2,452 | €5,481 | +€3,029 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €2,452 | €5,481 | +€3,029 | +124% |
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 16 October 2026 via checked.be.