APRO 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.
APRO CONSULTING
Largest movements
- Receivables within one year +€40,017
up €40,017 (+123.6%), from €32,374 to €72,391
of which Other amounts receivable: +€47,774
- Cash +€25,559
up €25,559 (+5785.1%), from €442 to €26,001
mainly Net result for the year (+€70,021) and Tax, wage and social debts (+€14,594)
- Tangible fixed assets +€9,272
new in 2025: €9,272
- Formation expenses -€1,929
down €1,929 (-100.0%), from €1,929 to €0
- Reserves +€70,021
up €70,021 (+1264.5%), from €5,538 to €75,559
- Tax, wage and social debts +€14,594
up €14,594 (+115.1%), from €12,685 to €27,279
of which Taxes: +€20,591
- Other debts -€12,380
down €12,380 (-98.4%), from €12,579 to €199
- Gross operating margin +€96,697
up €96,697 (+1063.1%), from €9,096 to €105,793
- Taxes +€26,013
up €26,013 (+1074.2%), from €2,421 to €28,434
- Financial charges +€3,186
up €3,186 (+545.6%), from €584 to €3,770
- Depreciation +€1,928
up €1,928 (+348.6%), from €553 to €2,482
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 | €37,935 | €110,366 | +€72,431 | +190.9% |
| Formation expenses | 20 | €1,929 | €0 | -€1,929 | -100.0% |
| Fixed assets | 21/28 | - | €9,272 | +€9,272 | |
| Tangible fixed assets | 22/27 | - | €9,272 | +€9,272 | |
| Land and buildings | 22 | - | €2,241 | +€2,241 | |
| Plant, machinery and equipment | 23 | - | €3,861 | +€3,861 | |
| Furniture and vehicles | 24 | - | €3,170 | +€3,170 | |
| Current assets | 29/58 | €36,006 | €101,094 | +€65,088 | +180.8% |
| Amounts receivable within one year | 40/41 | €32,374 | €72,391 | +€40,017 | +123.6% |
| Trade receivables | 40 | €32,374 | €24,617 | -€7,757 | -24.0% |
| Other amounts receivable | 41 | - | €47,774 | +€47,774 | |
| Cash at bank and in hand | 54/58 | €442 | €26,001 | +€25,559 | +5785.1% |
| Deferred charges and accrued income | 490/1 | €3,190 | €2,702 | -€488 | -15.3% |
| Total equity and liabilities | 10/49 | €37,935 | €110,366 | +€72,431 | +190.9% |
| Equity | 10/15 | €9,038 | €79,059 | +€70,021 | +774.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €5,538 | €75,559 | +€70,021 | +1264.5% |
| Distributable reserves | 133 | €5,538 | €75,559 | +€70,021 | +1264.5% |
| Amounts payable | 17/49 | €28,897 | €31,307 | +€2,410 | +8.3% |
| Amounts payable within one year | 42/48 | €28,497 | €31,307 | +€2,810 | +9.9% |
| Trade debts | 44 | €3,234 | €3,829 | +€595 | +18.4% |
| Suppliers | 440/4 | €3,234 | €3,829 | +€595 | +18.4% |
| Taxes, remuneration and social security | 45 | €12,685 | €27,279 | +€14,594 | +115.1% |
| Taxes | 450/3 | €6,688 | €27,279 | +€20,591 | +307.9% |
| Remuneration and social security | 454/9 | €5,997 | €0 | -€5,997 | -100.0% |
| Other amounts payable | 47/48 | €12,579 | €199 | -€12,380 | -98.4% |
| Accrued charges and deferred income | 492/3 | €400 | €0 | -€400 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €861 | +€861 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €553 | €2,482 | +€1,928 | +348.6% |
| Other operating charges | 640/8 | - | €334 | +€334 | |
| Gross operating margin | 9900 | €9,096 | €105,793 | +€96,697 | +1063.1% |
| Operating profit (loss) | 9901 | €8,543 | €102,117 | +€93,574 | +1095.3% |
| Financial income | 75/76B | €0 | €108 | +€108 | +1080800.0% |
| Recurring financial income | 75 | €0 | €108 | +€108 | +1080800.0% |
| Financial charges | 65/66B | €584 | €3,770 | +€3,186 | +545.6% |
| Recurring financial charges | 65 | €584 | €3,770 | +€3,186 | +545.6% |
| Profit (loss) for the period before taxes | 9903 | €7,959 | €98,455 | +€90,496 | +1137.0% |
| Income taxes | 67/77 | €2,421 | €28,434 | +€26,013 | +1074.2% |
| Profit (loss) for the period | 9904 | €5,538 | €70,021 | +€64,484 | +1164.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,538 | €70,021 | +€64,484 | +1164.5% |
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 9 October 2026 via checked.be.