APS ALL PROFESSIONAL SOLUTIONS: 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.
APS ALL PROFESSIONAL SOLUTIONS
Largest movements
- Tangible fixed assets +€270,554
up €270,554 (+1,329%), from €20,352 to €290,906
of which Assets under construction and advance payments: +€274,085
- Receivables within one year +€84,859
up €84,859 (+955%), from €8,888 to €93,747
of which Other amounts receivable: +€57,049
- Cash -€64,929
down €64,929 (-96.5%), from €67,262 to €2,333
mainly Investment in fixed assets (net) (-€284,683) and Receivables within one year (-€84,859)
- Debts after one year +€230,394
new in 2025: €230,394
- Reserves +€40,353
up €40,353 (+153%), from €26,295 to €66,649
- Current portion of long-term debt +€12,557
new in 2025: €12,557
- Trade debts +€8,716
up €8,716 (+260%), from €3,357 to €12,073
- Gross operating margin +€21,087
up €21,087 (+43.3%), from €48,724 to €69,811
- Depreciation +€7,578
up €7,578 (+116%), from €6,552 to €14,130
- Financial charges +€2,534
up €2,534 (+1,601%), from €158 to €2,693
- Taxes -€2,017
down €2,017 (-14.7%), from €13,725 to €11,708
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 | €98,204 | €390,967 | +€292,763 | +298% |
| Fixed assets | 21/28 | €20,352 | €290,906 | +€270,554 | +1,329% |
| Tangible fixed assets | 22/27 | €20,352 | €290,906 | +€270,554 | +1,329% |
| Plant, machinery and equipment | 23 | €11,021 | €9,989 | -€1,032 | -9.4% |
| Furniture and vehicles | 24 | €9,331 | €6,832 | -€2,499 | -26.8% |
| Assets under construction and advance payments | 27 | - | €274,085 | +€274,085 | |
| Current assets | 29/58 | €77,852 | €100,061 | +€22,210 | +28.5% |
| Stocks and contracts in progress | 3 | €1,500 | €1,742 | +€242 | +16.1% |
| Stocks | 30/36 | €1,500 | €1,742 | +€242 | +16.1% |
| Amounts receivable within one year | 40/41 | €8,888 | €93,747 | +€84,859 | +955% |
| Trade receivables | 40 | €6,178 | €33,988 | +€27,810 | +450% |
| Other amounts receivable | 41 | €2,710 | €59,759 | +€57,049 | +2,105% |
| Cash at bank and in hand | 54/58 | €67,262 | €2,333 | -€64,929 | -96.5% |
| Deferred charges and accrued income | 490/1 | €202 | €2,239 | +€2,038 | +1,011% |
| Total equity and liabilities | 10/49 | €98,204 | €390,967 | +€292,763 | +298% |
| Equity | 10/15 | €77,429 | €117,782 | +€40,353 | +52.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €26,295 | €66,649 | +€40,353 | +153% |
| Distributable reserves | 133 | €26,295 | €66,649 | +€40,353 | +153% |
| Profit (loss) carried forward | 14 | €47,133 | €47,133 | = | 0.0% |
| Amounts payable | 17/49 | €20,776 | €273,185 | +€252,410 | +1,215% |
| Amounts payable after more than one year | 17 | - | €230,394 | +€230,394 | |
| Financial debts | 170/4 | - | €230,394 | +€230,394 | |
| Amounts payable within one year | 42/48 | €20,523 | €42,062 | +€21,539 | +105% |
| Current portion of amounts payable after more than one year | 42 | - | €12,557 | +€12,557 | |
| Trade debts | 44 | €3,357 | €12,073 | +€8,716 | +260% |
| Suppliers | 440/4 | €3,357 | €12,073 | +€8,716 | +260% |
| Taxes, remuneration and social security | 45 | €13,941 | €14,068 | +€127 | +0.9% |
| Taxes | 450/3 | €13,941 | €12,568 | -€1,374 | -9.9% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €3,225 | €3,363 | +€139 | +4.3% |
| Accrued charges and deferred income | 492/3 | €252 | €729 | +€477 | +189% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,552 | €14,130 | +€7,578 | +116% |
| Other operating charges | 640/8 | €1,129 | €930 | -€199 | -17.6% |
| Non-recurring operating charges | 66A | €864 | - | -€864 | |
| Gross operating margin | 9900 | €48,724 | €69,811 | +€21,087 | +43.3% |
| Operating profit (loss) | 9901 | €40,179 | €54,751 | +€14,572 | +36.3% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €158 | €2,693 | +€2,534 | +1,601% |
| Recurring financial charges | 65 | €158 | €2,693 | +€2,534 | +1,601% |
| Profit (loss) for the period before taxes | 9903 | €40,020 | €52,061 | +€12,041 | +30.1% |
| Income taxes | 67/77 | €13,725 | €11,708 | -€2,017 | -14.7% |
| Profit (loss) for the period | 9904 | €26,295 | €40,353 | +€14,058 | +53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,295 | €40,353 | +€14,058 | +53.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.