APM DETAILING: 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.
APM DETAILING
Largest movements
- Receivables within one year +€10,765
new in 2025: €10,765
of which Trade receivables: +€8,265
- Cash +€2,591
up €2,591 (+153.6%), from €1,687 to €4,278
mainly Trade debts (+€9,061) and Net result for the year (+€6,686)
- Tangible fixed assets -€366
down €366 (-33.2%), from €1,103 to €737
- Trade debts +€9,061
up €9,061 (+710.2%), from €1,276 to €10,337
- Profit (loss) carried forward +€6,686
up €6,686 (+77.3%), from -€8,655 to -€1,968
- Tax, wage and social debts -€2,155
down €2,155 (-45.7%), from €4,715 to €2,559
of which Remuneration and social security: -€2,256
- Other debts -€420
down €420 (-9.6%), from €4,382 to €3,962
- Gross operating margin +€11,802
up €11,802, from -€3,054 to €8,748
- Staff costs -€5,085
down €5,085 (-98.5%), from €5,165 to €80
- Financial charges +€246
up €246 (+441.8%), from €56 to €301
- Other operating charges -€181
down €181 (-14.8%), from €1,228 to €1,047
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 | €2,790 | €15,890 | +€13,101 | +469.6% |
| Fixed assets | 21/28 | €1,103 | €737 | -€366 | -33.2% |
| Tangible fixed assets | 22/27 | €1,103 | €737 | -€366 | -33.2% |
| Plant, machinery and equipment | 23 | €1,103 | €737 | -€366 | -33.2% |
| Current assets | 29/58 | €1,687 | €15,153 | +€13,466 | +798.3% |
| Amounts receivable within one year | 40/41 | - | €10,765 | +€10,765 | |
| Trade receivables | 40 | - | €8,265 | +€8,265 | |
| Other amounts receivable | 41 | - | €2,500 | +€2,500 | |
| Cash at bank and in hand | 54/58 | €1,687 | €4,278 | +€2,591 | +153.6% |
| Deferred charges and accrued income | 490/1 | - | €110 | +€110 | |
| Total equity and liabilities | 10/49 | €2,790 | €15,890 | +€13,101 | +469.6% |
| Equity | 10/15 | -€7,655 | -€968 | +€6,686 | +87.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,655 | -€1,968 | +€6,686 | +77.3% |
| Amounts payable | 17/49 | €10,444 | €16,858 | +€6,414 | +61.4% |
| Amounts payable within one year | 42/48 | €10,373 | €16,858 | +€6,486 | +62.5% |
| Trade debts | 44 | €1,276 | €10,337 | +€9,061 | +710.2% |
| Suppliers | 440/4 | €1,276 | €10,337 | +€9,061 | +710.2% |
| Taxes, remuneration and social security | 45 | €4,715 | €2,559 | -€2,155 | -45.7% |
| Taxes | 450/3 | €2,426 | €2,527 | +€101 | +4.2% |
| Remuneration and social security | 454/9 | €2,289 | €33 | -€2,256 | -98.6% |
| Other amounts payable | 47/48 | €4,382 | €3,962 | -€420 | -9.6% |
| Accrued charges and deferred income | 492/3 | €72 | - | -€72 | |
| Remuneration, social security and pensions | 62 | €5,165 | €80 | -€5,085 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €583 | €640 | +€56 | +9.6% |
| Other operating charges | 640/8 | €1,228 | €1,047 | -€181 | -14.8% |
| Gross operating margin | 9900 | -€3,054 | €8,748 | +€11,802 | |
| Operating profit (loss) | 9901 | -€10,031 | €6,982 | +€17,012 | |
| Financial income | 75/76B | €0 | €6 | +€6 | +60000.0% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +60000.0% |
| Financial charges | 65/66B | €56 | €301 | +€246 | +441.8% |
| Recurring financial charges | 65 | €56 | €301 | +€246 | +441.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,086 | €6,686 | +€16,773 | |
| Profit (loss) for the period | 9904 | -€10,086 | €6,686 | +€16,773 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,086 | €6,686 | +€16,773 |
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 7 October 2026 via checked.be.