APLANOS: what changed
Two fiscal 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.
APLANOS
Largest movements
- Receivables within one year +€75,395
up €75,395 (+42.9%), from €175,863 to €251,257
of which Trade receivables: +€86,623
- Reserves +€26,748
up €26,748 (+10.3%), from €259,959 to €286,707
- Tax, wage and social debts +€19,095
up €19,095 (+68.1%), from €28,052 to €47,147
of which Taxes: +€20,404
- Short-term financial debts +€10,352
up €10,352, from €0 to €10,352
- Other debts +€6,491
up €6,491 (+2.9%), from €225,188 to €231,678
- Gross operating margin +€39,044
up €39,044 (+50.3%), from €77,580 to €116,624
- Write-downs -€12,475
no longer reported in 2025 (was €12,475)
- Taxes +€11,165
up €11,165 (+108.3%), from €10,312 to €21,477
- Staff costs +€5,652
up €5,652 (+30.9%), from €18,309 to €23,960
- Financial charges +€2,162
up €2,162 (+232.3%), from €931 to €3,093
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.
Cash bridge derived
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 | €557,437 | €626,376 | +€68,939 | +12.4% |
| Fixed assets | 21/28 | €30,924 | €25,507 | -€5,417 | -17.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €30,874 | €25,457 | -€5,417 | -17.5% |
| Land and buildings | 22 | €7,982 | €7,982 | = | 0.0% |
| Furniture and vehicles | 24 | €7,749 | €6,959 | -€791 | -10.2% |
| Other tangible fixed assets | 26 | €15,143 | €10,516 | -€4,627 | -30.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €526,513 | €600,869 | +€74,356 | +14.1% |
| Amounts receivable within one year | 40/41 | €175,863 | €251,257 | +€75,395 | +42.9% |
| Trade receivables | 40 | €153,477 | €240,100 | +€86,623 | +56.4% |
| Other amounts receivable | 41 | €22,386 | €11,157 | -€11,229 | -50.2% |
| Cash at bank and in hand | 54/58 | €347,990 | €348,269 | +€279 | +0.1% |
| Deferred charges and accrued income | 490/1 | €2,660 | €1,343 | -€1,318 | -49.5% |
| Total equity and liabilities | 10/49 | €557,437 | €626,376 | +€68,939 | +12.4% |
| Equity | 10/15 | €282,270 | €309,018 | +€26,748 | +9.5% |
| Contributions | 10/11 | €22,310 | €22,310 | = | 0.0% |
| Reserves | 13 | €259,959 | €286,707 | +€26,748 | +10.3% |
| Distributable reserves | 133 | €259,959 | €286,707 | +€26,748 | +10.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €275,168 | €317,358 | +€42,191 | +15.3% |
| Amounts payable within one year | 42/48 | €261,451 | €302,253 | +€40,802 | +15.6% |
| Financial debts | 43 | €0 | €10,352 | +€10,352 | |
| Credit institutions | 430/8 | €0 | €10,352 | +€10,352 | |
| Trade debts | 44 | €8,210 | €13,075 | +€4,865 | +59.3% |
| Suppliers | 440/4 | €8,210 | €13,075 | +€4,865 | +59.3% |
| Taxes, remuneration and social security | 45 | €28,052 | €47,147 | +€19,095 | +68.1% |
| Taxes | 450/3 | €22,625 | €43,029 | +€20,404 | +90.2% |
| Remuneration and social security | 454/9 | €5,427 | €4,118 | -€1,309 | -24.1% |
| Other amounts payable | 47/48 | €225,188 | €231,678 | +€6,491 | +2.9% |
| Accrued charges and deferred income | 492/3 | €13,717 | €15,106 | +€1,389 | +10.1% |
| Remuneration, social security and pensions | 62 | €18,309 | €23,960 | +€5,652 | +30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,032 | €7,692 | +€660 | +9.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,475 | - | -€12,475 | |
| Other operating charges | 640/8 | €2,710 | €2,674 | -€36 | -1.3% |
| Gross operating margin | 9900 | €77,580 | €116,624 | +€39,044 | +50.3% |
| Operating profit (loss) | 9901 | €37,055 | €82,298 | +€45,243 | +122.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €931 | €3,093 | +€2,162 | +232.3% |
| Recurring financial charges | 65 | €931 | €3,093 | +€2,162 | +232.3% |
| Profit (loss) for the period before taxes | 9903 | €36,124 | €79,206 | +€43,082 | +119.3% |
| Income taxes | 67/77 | €10,312 | €21,477 | +€11,165 | +108.3% |
| Profit (loss) for the period | 9904 | €25,811 | €57,729 | +€31,917 | +123.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,811 | €57,729 | +€31,917 | +123.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.