APS architecten: 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.
APS architecten
Largest movements
- Receivables within one year +€65,291
up €65,291 (+280.9%), from €23,241 to €88,532
of which Trade receivables: +€72,924
- Current investments +€12,429
up €12,429 (+2.9%), from €423,284 to €435,714
- Other debts +€395,459
up €395,459 (+26403.7%), from €1,498 to €396,957
- Reserves -€340,918
down €340,918 (-67.3%), from €506,705 to €165,787
of which Distributable reserves: -€277,768
- Tax, wage and social debts +€28,561
up €28,561, from €0 to €28,561
- Financial income +€12,710
up €12,710 (+680.8%), from €1,867 to €14,577
- Gross operating margin -€10,257
down €10,257 (-7.2%), from €143,021 to €132,765
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 | €525,296 | €605,497 | +€80,201 | +15.3% |
| Fixed assets | 21/28 | €31,718 | €29,034 | -€2,684 | -8.5% |
| Intangible fixed assets | 21 | €2,534 | €1 | -€2,533 | -100.0% |
| Tangible fixed assets | 22/27 | €29,184 | €28,533 | -€651 | -2.2% |
| Land and buildings | 22 | €14,545 | €12,827 | -€1,718 | -11.8% |
| Plant, machinery and equipment | 23 | €6,629 | €4,782 | -€1,846 | -27.9% |
| Furniture and vehicles | 24 | €8,010 | €5,396 | -€2,615 | -32.6% |
| Other tangible fixed assets | 26 | - | €5,528 | +€5,528 | |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €493,578 | €576,463 | +€82,885 | +16.8% |
| Amounts receivable within one year | 40/41 | €23,241 | €88,532 | +€65,291 | +280.9% |
| Trade receivables | 40 | €14,511 | €87,435 | +€72,924 | +502.5% |
| Other amounts receivable | 41 | €8,729 | €1,096 | -€7,633 | -87.4% |
| Current investments | 50/53 | €423,284 | €435,714 | +€12,429 | +2.9% |
| Cash at bank and in hand | 54/58 | €46,456 | €52,061 | +€5,605 | +12.1% |
| Deferred charges and accrued income | 490/1 | €597 | €157 | -€441 | -73.8% |
| Total equity and liabilities | 10/49 | €525,296 | €605,497 | +€80,201 | +15.3% |
| Equity | 10/15 | €511,705 | €170,787 | -€340,918 | -66.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €506,705 | €165,787 | -€340,918 | -67.3% |
| Tax-exempt reserves | 132 | €168,400 | €105,250 | -€63,150 | -37.5% |
| Distributable reserves | 133 | €338,305 | €60,537 | -€277,768 | -82.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €13,591 | €434,710 | +€421,119 | +3098.5% |
| Amounts payable within one year | 42/48 | €13,591 | €433,697 | +€420,106 | +3091.0% |
| Trade debts | 44 | €12,093 | €8,179 | -€3,914 | -32.4% |
| Suppliers | 440/4 | €12,093 | €8,179 | -€3,914 | -32.4% |
| Taxes, remuneration and social security | 45 | €0 | €28,561 | +€28,561 | |
| Taxes | 450/3 | €0 | €28,561 | +€28,561 | |
| Other amounts payable | 47/48 | €1,498 | €396,957 | +€395,459 | +26403.7% |
| Accrued charges and deferred income | 492/3 | - | €1,012 | +€1,012 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,029 | €10,978 | -€51 | -0.5% |
| Other operating charges | 640/8 | €543 | €854 | +€311 | +57.2% |
| Gross operating margin | 9900 | €143,021 | €132,765 | -€10,257 | -7.2% |
| Operating profit (loss) | 9901 | €131,449 | €120,932 | -€10,516 | -8.0% |
| Financial income | 75/76B | €1,867 | €14,577 | +€12,710 | +680.8% |
| Recurring financial income | 75 | €1,867 | €14,577 | +€12,710 | +680.8% |
| Financial charges | 65/66B | €91 | €1,217 | +€1,126 | +1234.8% |
| Recurring financial charges | 65 | €91 | €1,217 | +€1,126 | +1234.8% |
| Profit (loss) for the period before taxes | 9903 | €133,225 | €134,293 | +€1,068 | +0.8% |
| Income taxes | 67/77 | €28,999 | €29,312 | +€313 | +1.1% |
| Profit (loss) for the period | 9904 | €104,226 | €104,981 | +€755 | +0.7% |
| Transfer from tax-exempt reserves | 789 | - | €63,150 | +€63,150 | |
| Transfer to tax-exempt reserves | 689 | €42,100 | €0 | -€42,100 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €62,126 | €168,131 | +€106,005 | +170.6% |
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 9 October 2026 via checked.be.