AplusA Consult: 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.
AplusA Consult
Largest movements
- Cash +€52,319
up €52,319 (+87.4%), from €59,841 to €112,160
mainly Other debts (+€96,201) and Net result for the year (+€82,674)
- Receivables within one year +€2,274
new in 2025: €2,274
- Other debts +€96,201
up €96,201 (+25088.2%), from €383 to €96,584
- Profit (loss) carried forward -€32,326
down €32,326, from €28,745 to -€3,581
- Tax, wage and social debts -€6,648
down €6,648 (-89.0%), from €7,470 to €822
- Trade debts -€2,834
down €2,834 (-95.0%), from €2,983 to €149
- Gross operating margin +€79,839
up €79,839 (+246.9%), from €32,331 to €112,170
- Taxes +€25,703
up €25,703 (+14738.0%), from €174 to €25,878
- Staff costs +€2,376
new in 2025: €2,376
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 | €60,041 | €114,434 | +€54,393 | +90.6% |
| Fixed assets | 21/28 | €200 | €0 | -€200 | -100.0% |
| Tangible fixed assets | 22/27 | €200 | €0 | -€200 | -100.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €200 | €0 | -€200 | -100.0% |
| Current assets | 29/58 | €59,841 | €114,434 | +€54,593 | +91.2% |
| Amounts receivable within one year | 40/41 | - | €2,274 | +€2,274 | |
| Other amounts receivable | 41 | - | €2,274 | +€2,274 | |
| Cash at bank and in hand | 54/58 | €59,841 | €112,160 | +€52,319 | +87.4% |
| Total equity and liabilities | 10/49 | €60,041 | €114,434 | +€54,393 | +90.6% |
| Equity | 10/15 | €49,205 | €16,879 | -€32,326 | -65.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,745 | -€3,581 | -€32,326 | |
| Amounts payable | 17/49 | €10,836 | €97,555 | +€86,719 | +800.3% |
| Amounts payable within one year | 42/48 | €10,836 | €97,555 | +€86,719 | +800.3% |
| Trade debts | 44 | €2,983 | €149 | -€2,834 | -95.0% |
| Suppliers | 440/4 | €2,983 | €149 | -€2,834 | -95.0% |
| Taxes, remuneration and social security | 45 | €7,470 | €822 | -€6,648 | -89.0% |
| Taxes | 450/3 | €7,470 | €822 | -€6,648 | -89.0% |
| Other amounts payable | 47/48 | €383 | €96,584 | +€96,201 | +25088.2% |
| Remuneration, social security and pensions | 62 | - | €2,376 | +€2,376 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €200 | = | 0.0% |
| Other operating charges | 640/8 | €791 | €817 | +€26 | +3.3% |
| Gross operating margin | 9900 | €32,331 | €112,170 | +€79,839 | +246.9% |
| Operating profit (loss) | 9901 | €31,340 | €108,777 | +€77,438 | +247.1% |
| Financial charges | 65/66B | €215 | €226 | +€11 | +5.2% |
| Recurring financial charges | 65 | €215 | €226 | +€11 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €31,125 | €108,551 | +€77,426 | +248.8% |
| Income taxes | 67/77 | €174 | €25,878 | +€25,703 | +14738.0% |
| Profit (loss) for the period | 9904 | €30,951 | €82,674 | +€51,723 | +167.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,951 | €82,674 | +€51,723 | +167.1% |
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 2 October 2026 via checked.be.