APSIS Services: what changed
APSIS Services
Largest movements
- Cash +€14,909
up €14,909 (+27.0%), from €55,229 to €70,138
mainly Net result for the year (+€17,035) and Trade debts (+€6,956)
- Receivables within one year +€4,368
up €4,368 (+106%), from €4,140 to €8,508
of which Trade receivables: +€5,585
- Profit (loss) carried forward +€17,035
up €17,035 (+891%), from €1,912 to €18,947
- Trade debts +€6,956
up €6,956 (+51.4%), from €13,540 to €20,496
- Other debts -€6,607
down €6,607 (-20.6%), from €32,107 to €25,500
- Tax, wage and social debts +€2,023
up €2,023 (+23.8%), from €8,504 to €10,527
of which Taxes: +€4,023
- Gross operating margin +€8,036
up €8,036 (+49.7%), from €16,171 to €24,207
- Depreciation -€2,765
down €2,765 (-74.5%), from €3,709 to €944
- Taxes +€2,246
up €2,246 (+72.8%), from €3,084 to €5,329
- Other operating charges -€328
down €328 (-45.0%), from €727 to €400
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,067 | €80,473 | +€19,406 | +31.8% |
| Fixed assets | 21/28 | €1,143 | €1,355 | +€212 | +18.5% |
| Tangible fixed assets | 22/27 | €1,143 | €1,355 | +€212 | +18.5% |
| Furniture and vehicles | 24 | €1,143 | €1,355 | +€212 | +18.5% |
| Current assets | 29/58 | €59,923 | €79,118 | +€19,195 | +32.0% |
| Amounts receivable within one year | 40/41 | €4,140 | €8,508 | +€4,368 | +106% |
| Trade receivables | 40 | €2,922 | €8,508 | +€5,585 | +191% |
| Other amounts receivable | 41 | €1,218 | €0 | -€1,218 | -100% |
| Cash at bank and in hand | 54/58 | €55,229 | €70,138 | +€14,909 | +27.0% |
| Deferred charges and accrued income | 490/1 | €554 | €472 | -€82 | -14.8% |
| Total equity and liabilities | 10/49 | €61,067 | €80,473 | +€19,406 | +31.8% |
| Equity | 10/15 | €6,915 | €23,950 | +€17,035 | +246% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €5,002 | €5,002 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,002 | €5,002 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,002 | €5,002 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,912 | €18,947 | +€17,035 | +891% |
| Amounts payable | 17/49 | €54,151 | €56,523 | +€2,372 | +4.4% |
| Amounts payable within one year | 42/48 | €54,151 | €56,523 | +€2,372 | +4.4% |
| Trade debts | 44 | €13,540 | €20,496 | +€6,956 | +51.4% |
| Suppliers | 440/4 | €13,540 | €20,496 | +€6,956 | +51.4% |
| Taxes, remuneration and social security | 45 | €8,504 | €10,527 | +€2,023 | +23.8% |
| Taxes | 450/3 | €6,504 | €10,527 | +€4,023 | +61.8% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €32,107 | €25,500 | -€6,607 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,709 | €944 | -€2,765 | -74.5% |
| Other operating charges | 640/8 | €727 | €400 | -€328 | -45.0% |
| Gross operating margin | 9900 | €16,171 | €24,207 | +€8,036 | +49.7% |
| Operating profit (loss) | 9901 | €11,734 | €22,863 | +€11,129 | +94.8% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €458 | €501 | +€42 | +9.3% |
| Recurring financial charges | 65 | €458 | €501 | +€42 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €11,276 | €22,364 | +€11,088 | +98.3% |
| Income taxes | 67/77 | €3,084 | €5,329 | +€2,246 | +72.8% |
| Profit (loss) for the period | 9904 | €8,192 | €17,035 | +€8,842 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €8,192 | €17,035 | +€8,842 | +108% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.