Apollegis: 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.
What changed
Apollegis
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€66,521
2024 · €58,472+€8,048
Equity
€353,849
2024 · €355,007-€1,158
Cash
€90,186
2024 · €83,877+€6,309
Balance sheet total
€733,874
2024 · €760,198-€26,323
Largest movements
Assets
- Tangible fixed assets -€28,640
down €28,640 (-5.0%), from €570,409 to €541,769
of which Furniture and vehicles: -€16,482
Equity and liabilities
- Debts after one year -€29,226
down €29,226 (-9.3%), from €315,570 to €286,344
- Tax, wage and social debts +€9,178
up €9,178 (+97.4%), from €9,422 to €18,600
Income statement
- Gross operating margin +€21,486
up €21,486 (+18.9%), from €113,852 to €135,338
- Depreciation +€10,941
up €10,941 (+46.0%), from €23,783 to €34,724
- Taxes +€4,088
up €4,088 (+17.6%), from €23,160 to €27,248
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.
Result 2024
€58,472
Gross operating margin
+€21,486
Depreciation
-€10,941
Other operating charges
+€488
Financial income
-€16
Financial charges
+€1,119
Taxes
-€4,088
Result 2025
€66,521
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.
From operations
+€108,973
Investment
-€6,084
Financing
-€96,580
Cash 2024
€83,877
From operations (derived)
+€108,973
Net result for the year
+€66,521
Depreciation
+€34,724
Receivables after one year
+€6,000
Receivables within one year
-€5,308
Deferred charges and accrued income
+€3,300
Trade debts
-€1,238
Tax, wage and social debts
+€9,178
Other debts
-€2,826
Accrued charges and deferred income
-€1,378
Investment (derived)
-€6,084
Investment in fixed assets (net)
-€6,084
Financing
-€96,580
Debts after one year
-€29,226
Current portion of long-term debt
+€324
Contributions, distributions and other
-€67,678
Cash 2025
€90,186
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €760,198 | €733,874 | -€26,323 | -3.5% |
| Fixed assets | 21/28 | €570,409 | €541,769 | -€28,640 | -5.0% |
| Tangible fixed assets | 22/27 | €570,409 | €541,769 | -€28,640 | -5.0% |
| Land and buildings | 22 | €468,200 | €457,413 | -€10,787 | -2.3% |
| Plant, machinery and equipment | 23 | €44,162 | €42,790 | -€1,371 | -3.1% |
| Furniture and vehicles | 24 | €58,047 | €41,566 | -€16,482 | -28.4% |
| Current assets | 29/58 | €189,788 | €192,105 | +€2,317 | +1.2% |
| Amounts receivable after more than one year | 29 | €42,500 | €36,500 | -€6,000 | -14.1% |
| Other amounts receivable | 291 | €42,500 | €36,500 | -€6,000 | -14.1% |
| Amounts receivable within one year | 40/41 | €60,111 | €65,419 | +€5,308 | +8.8% |
| Trade receivables | 40 | €53,707 | €59,382 | +€5,675 | +10.6% |
| Other amounts receivable | 41 | €6,405 | €6,037 | -€367 | -5.7% |
| Cash at bank and in hand | 54/58 | €83,877 | €90,186 | +€6,309 | +7.5% |
| Deferred charges and accrued income | 490/1 | €3,300 | €0 | -€3,300 | -100.0% |
| Total equity and liabilities | 10/49 | €760,198 | €733,874 | -€26,323 | -3.5% |
| Equity | 10/15 | €355,007 | €353,849 | -€1,158 | -0.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €342,607 | €341,449 | -€1,158 | -0.3% |
| Distributable reserves | 133 | €342,607 | €341,449 | -€1,158 | -0.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €405,191 | €380,026 | -€25,165 | -6.2% |
| Amounts payable after more than one year | 17 | €315,570 | €286,344 | -€29,226 | -9.3% |
| Financial debts | 170/4 | €315,570 | €286,344 | -€29,226 | -9.3% |
| Amounts payable within one year | 42/48 | €88,244 | €93,681 | +€5,438 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €28,902 | €29,226 | +€324 | +1.1% |
| Trade debts | 44 | €1,987 | €750 | -€1,238 | -62.3% |
| Suppliers | 440/4 | €1,987 | €750 | -€1,238 | -62.3% |
| Taxes, remuneration and social security | 45 | €9,422 | €18,600 | +€9,178 | +97.4% |
| Taxes | 450/3 | €9,422 | €18,600 | +€9,178 | +97.4% |
| Other amounts payable | 47/48 | €47,932 | €45,106 | -€2,826 | -5.9% |
| Accrued charges and deferred income | 492/3 | €1,378 | €0 | -€1,378 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,783 | €34,724 | +€10,941 | +46.0% |
| Other operating charges | 640/8 | €3,824 | €3,336 | -€488 | -12.8% |
| Gross operating margin | 9900 | €113,852 | €135,338 | +€21,486 | +18.9% |
| Operating profit (loss) | 9901 | €86,245 | €97,277 | +€11,032 | +12.8% |
| Financial income | 75/76B | €506 | €490 | -€16 | -3.1% |
| Recurring financial income | 75 | €506 | €490 | -€16 | -3.1% |
| Financial charges | 65/66B | €5,118 | €3,999 | -€1,119 | -21.9% |
| Recurring financial charges | 65 | €5,118 | €3,999 | -€1,119 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €81,632 | €93,768 | +€12,136 | +14.9% |
| Income taxes | 67/77 | €23,160 | €27,248 | +€4,088 | +17.6% |
| Profit (loss) for the period | 9904 | €58,472 | €66,521 | +€8,048 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €58,472 | €66,521 | +€8,048 | +13.8% |
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 8 October 2026 via checked.be.