APlusExperts: 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.
APlusExperts
Largest movements
- Cash -€6,106
down €6,106 (-87.6%), from €6,966 to €860
- Receivables within one year +€3,145
up €3,145 (+1682.2%), from €187 to €3,332
of which Trade receivables: +€1,796
- Profit (loss) carried forward -€3,153
down €3,153 (-10.6%), from -€29,693 to -€32,846
- Trade debts +€192
up €192, from €0 to €192
- Other operating charges -€411
down €411 (-50.0%), from €822 to €411
- Gross operating margin +€367
up €367 (+12.1%), from -€3,041 to -€2,674
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,153 | €4,192 | -€2,961 | -41.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €7,153 | €4,192 | -€2,961 | -41.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €187 | €3,332 | +€3,145 | +1682.2% |
| Trade receivables | 40 | - | €1,796 | +€1,796 | |
| Other amounts receivable | 41 | €187 | €1,536 | +€1,349 | +721.4% |
| Cash at bank and in hand | 54/58 | €6,966 | €860 | -€6,106 | -87.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €7,153 | €4,192 | -€2,961 | -41.4% |
| Equity | 10/15 | €7,153 | €4,000 | -€3,153 | -44.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €11,846 | €11,846 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €9,346 | €9,346 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,693 | -€32,846 | -€3,153 | -10.6% |
| Amounts payable | 17/49 | €0 | €192 | +€192 | |
| Amounts payable within one year | 42/48 | €0 | €192 | +€192 | |
| Trade debts | 44 | €0 | €192 | +€192 | |
| Suppliers | 440/4 | €0 | €192 | +€192 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €276 | - | -€276 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €822 | €411 | -€411 | -50.0% |
| Gross operating margin | 9900 | -€3,041 | -€2,674 | +€367 | +12.1% |
| Operating profit (loss) | 9901 | -€3,863 | -€3,085 | +€778 | +20.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €56 | €68 | +€11 | +20.0% |
| Recurring financial charges | 65 | €56 | €68 | +€11 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,919 | -€3,153 | +€767 | +19.6% |
| Profit (loss) for the period | 9904 | -€3,919 | -€3,153 | +€767 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,919 | -€3,153 | +€767 | +19.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.