APStra-xion: 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.
APStra-xion
Largest movements
- Receivables within one year +€132,931
up €132,931 (+280%), from €47,450 to €180,381
- Profit (loss) carried forward +€147,717
up €147,717 (+19.7%), from €748,529 to €896,246
- Financial income +€30,000
up €30,000 (+25.0%), from €120,000 to €150,000
- Financial charges -€1,397
down €1,397 (-97.9%), from €1,427 to €30
- Gross operating margin +€1,096
up €1,096 (+33.7%), from -€3,249 to -€2,153
- Other operating charges -€50
down €50 (-33.3%), from €150 to €100
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 | €1,147,914 | €1,282,345 | +€134,431 | +11.7% |
| Fixed assets | 21/28 | €1,100,000 | €1,100,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,100,000 | €1,100,000 | = | 0.0% |
| Current assets | 29/58 | €47,914 | €182,345 | +€134,431 | +281% |
| Amounts receivable within one year | 40/41 | €47,450 | €180,381 | +€132,931 | +280% |
| Other amounts receivable | 41 | €47,450 | €180,381 | +€132,931 | +280% |
| Cash at bank and in hand | 54/58 | €464 | €1,963 | +€1,499 | +323% |
| Total equity and liabilities | 10/49 | €1,147,914 | €1,282,345 | +€134,431 | +11.7% |
| Equity | 10/15 | €1,133,529 | €1,281,246 | +€147,717 | +13.0% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Reserves | 13 | €35,000 | €35,000 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €748,529 | €896,246 | +€147,717 | +19.7% |
| Amounts payable | 17/49 | €14,385 | €1,098 | -€13,286 | -92.4% |
| Amounts payable after more than one year | 17 | €10,650 | - | -€10,650 | |
| Financial debts | 170/4 | €10,650 | - | -€10,650 | |
| Amounts payable within one year | 42/48 | €2,419 | €100 | -€2,319 | -95.9% |
| Trade debts | 44 | - | €100 | +€100 | |
| Suppliers | 440/4 | - | €100 | +€100 | |
| Other amounts payable | 47/48 | €2,419 | - | -€2,419 | |
| Accrued charges and deferred income | 492/3 | €1,316 | €998 | -€318 | -24.1% |
| Other operating charges | 640/8 | €150 | €100 | -€50 | -33.3% |
| Gross operating margin | 9900 | -€3,249 | -€2,153 | +€1,096 | +33.7% |
| Operating profit (loss) | 9901 | -€3,399 | -€2,253 | +€1,146 | +33.7% |
| Financial income | 75/76B | €120,000 | €150,000 | +€30,000 | +25.0% |
| Recurring financial income | 75 | €120,000 | €150,000 | +€30,000 | +25.0% |
| Financial charges | 65/66B | €1,427 | €30 | -€1,397 | -97.9% |
| Recurring financial charges | 65 | €1,427 | €30 | -€1,397 | -97.9% |
| Profit (loss) for the period before taxes | 9903 | €115,174 | €147,717 | +€32,543 | +28.3% |
| Profit (loss) for the period | 9904 | €115,174 | €147,717 | +€32,543 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €115,174 | €147,717 | +€32,543 | +28.3% |
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 21 October 2026 via checked.be.