APS CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets -€27,269
down €27,269 (-28.1%), from €97,168 to €69,899
of which Furniture and vehicles: -€27,041
- Cash +€9,060
up €9,060 (+10.9%), from €82,944 to €92,004
mainly Net result for the year (+€51,039) and Depreciation (+€27,269)
- Receivables within one year +€2,063
up €2,063 (+13.1%), from €15,764 to €17,827
- Debts after one year -€17,153
down €17,153 (-26.4%), from €64,886 to €47,733
- Tax, wage and social debts +€4,538
up €4,538 (+39.8%), from €11,403 to €15,942
- Trade debts -€3,212
down €3,212 (-95.7%), from €3,356 to €144
- Depreciation +€15,246
up €15,246 (+127%), from €12,023 to €27,269
- Gross operating margin +€12,570
up €12,570 (+14.9%), from €84,501 to €97,071
- Financial charges -€1,154
down €1,154 (-32.2%), from €3,581 to €2,427
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €196,186 | €179,730 | -€16,456 | -8.4% |
| Fixed assets | 21/28 | €97,478 | €69,899 | -€27,579 | -28.3% |
| Tangible fixed assets | 22/27 | €97,168 | €69,899 | -€27,269 | -28.1% |
| Furniture and vehicles | 24 | €96,001 | €68,960 | -€27,041 | -28.2% |
| Other tangible fixed assets | 26 | €1,167 | €939 | -€229 | -19.6% |
| Financial fixed assets | 28 | €310 | - | -€310 | |
| Current assets | 29/58 | €98,708 | €109,831 | +€11,123 | +11.3% |
| Amounts receivable within one year | 40/41 | €15,764 | €17,827 | +€2,063 | +13.1% |
| Trade receivables | 40 | €15,764 | €17,827 | +€2,063 | +13.1% |
| Cash at bank and in hand | 54/58 | €82,944 | €92,004 | +€9,060 | +10.9% |
| Total equity and liabilities | 10/49 | €196,186 | €179,730 | -€16,456 | -8.4% |
| Equity | 10/15 | €18,732 | €18,601 | -€131 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132 | €1 | -€131 | -99.3% |
| Amounts payable | 17/49 | €177,454 | €161,129 | -€16,325 | -9.2% |
| Amounts payable after more than one year | 17 | €64,886 | €47,733 | -€17,153 | -26.4% |
| Financial debts | 170/4 | €64,886 | €47,733 | -€17,153 | -26.4% |
| Amounts payable within one year | 42/48 | €112,568 | €113,396 | +€828 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €16,629 | €17,153 | +€524 | +3.1% |
| Trade debts | 44 | €3,356 | €144 | -€3,212 | -95.7% |
| Suppliers | 440/4 | €3,356 | €144 | -€3,212 | -95.7% |
| Taxes, remuneration and social security | 45 | €11,403 | €15,942 | +€4,538 | +39.8% |
| Taxes | 450/3 | €11,403 | €15,942 | +€4,538 | +39.8% |
| Other amounts payable | 47/48 | €81,179 | €80,157 | -€1,022 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,023 | €27,269 | +€15,246 | +127% |
| Other operating charges | 640/8 | €1,846 | €938 | -€908 | -49.2% |
| Gross operating margin | 9900 | €84,501 | €97,071 | +€12,570 | +14.9% |
| Operating profit (loss) | 9901 | €70,632 | €68,864 | -€1,768 | -2.5% |
| Financial income | 75/76B | €509 | €492 | -€17 | -3.4% |
| Recurring financial income | 75 | €509 | €492 | -€17 | -3.4% |
| Financial charges | 65/66B | €3,581 | €2,427 | -€1,154 | -32.2% |
| Recurring financial charges | 65 | €3,581 | €2,427 | -€1,154 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €67,559 | €66,928 | -€631 | -0.9% |
| Income taxes | 67/77 | €15,460 | €15,889 | +€429 | +2.8% |
| Profit (loss) for the period | 9904 | €52,099 | €51,039 | -€1,060 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,099 | €51,039 | -€1,060 | -2.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.