APOLODOR CONSULTING: 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.
APOLODOR CONSULTING
Largest movements
- Cash -€3,938
down €3,938 (-16.7%), from €23,545 to €19,606
mainly Contributions, distributions and other (-€71,167) and Accrued charges and deferred income (-€4,611)
- Tangible fixed assets -€1,019
down €1,019 (-59.3%), from €1,718 to €699
- Accrued charges and deferred income -€4,611
down €4,611 (-55.9%), from €8,246 to €3,635
- Trade debts -€2,126
down €2,126 (-51.9%), from €4,097 to €1,971
- Tax, wage and social debts +€1,920
up €1,920 (+9.7%), from €19,849 to €21,769
of which Taxes: +€1,920
- Other debts +€1,313
up €1,313 (+14.9%), from €8,790 to €10,103
- Current portion of long-term debt -€1,092
down €1,092 (-100%), from €1,092 to €0
- Gross operating margin +€5,082
up €5,082 (+5.7%), from €88,902 to €93,984
- Taxes +€3,674
up €3,674 (+20.1%), from €18,312 to €21,986
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.
Derived cash bridge
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 | €59,744 | €55,148 | -€4,596 | -7.7% |
| Fixed assets | 21/28 | €1,768 | €749 | -€1,019 | -57.6% |
| Tangible fixed assets | 22/27 | €1,718 | €699 | -€1,019 | -59.3% |
| Furniture and vehicles | 24 | €1,718 | €699 | -€1,019 | -59.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €57,976 | €54,398 | -€3,577 | -6.2% |
| Amounts receivable after more than one year | 29 | €18,219 | €18,219 | = | 0.0% |
| Trade receivables | 290 | €18,219 | €18,219 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,673 | €12,473 | -€200 | -1.6% |
| Trade receivables | 40 | €10,730 | €12,473 | +€1,743 | +16.2% |
| Other amounts receivable | 41 | €1,943 | €0 | -€1,943 | -100% |
| Cash at bank and in hand | 54/58 | €23,545 | €19,606 | -€3,938 | -16.7% |
| Deferred charges and accrued income | 490/1 | €3,539 | €4,100 | +€561 | +15.9% |
| Total equity and liabilities | 10/49 | €59,744 | €55,148 | -€4,596 | -7.7% |
| Equity | 10/15 | €17,670 | €17,670 | = | 0.0% |
| Contributions | 10/11 | €15,810 | €15,810 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €42,074 | €37,478 | -€4,596 | -10.9% |
| Amounts payable within one year | 42/48 | €33,828 | €33,843 | +€15 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €1,092 | €0 | -€1,092 | -100% |
| Trade debts | 44 | €4,097 | €1,971 | -€2,126 | -51.9% |
| Suppliers | 440/4 | €4,097 | €1,971 | -€2,126 | -51.9% |
| Taxes, remuneration and social security | 45 | €19,849 | €21,769 | +€1,920 | +9.7% |
| Taxes | 450/3 | €19,849 | €21,769 | +€1,920 | +9.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €8,790 | €10,103 | +€1,313 | +14.9% |
| Accrued charges and deferred income | 492/3 | €8,246 | €3,635 | -€4,611 | -55.9% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €994 | €1,019 | +€25 | +2.5% |
| Other operating charges | 640/8 | €143 | €148 | +€5 | +3.4% |
| Gross operating margin | 9900 | €88,902 | €93,984 | +€5,082 | +5.7% |
| Operating profit (loss) | 9901 | €87,765 | €92,818 | +€5,052 | +5.8% |
| Financial income | 75/76B | €550 | €550 | = | 0.0% |
| Recurring financial income | 75 | €550 | €550 | = | 0.0% |
| Financial charges | 65/66B | €448 | €214 | -€233 | -52.1% |
| Recurring financial charges | 65 | €448 | €214 | -€233 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | €87,868 | €93,153 | +€5,286 | +6.0% |
| Income taxes | 67/77 | €18,312 | €21,986 | +€3,674 | +20.1% |
| Profit (loss) for the period | 9904 | €69,556 | €71,167 | +€1,611 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €69,556 | €71,167 | +€1,611 | +2.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.