APT Support: 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.
APT Support
Largest movements
- Receivables within one year +€67,009
up €67,009 (+43.7%), from €153,324 to €220,333
of which Trade receivables: +€35,158
- Cash -€16,069
down €16,069 (-99.2%), from €16,193 to €125
mainly Receivables within one year (-€67,009) and Tax, wage and social debts (-€9,981)
- Tangible fixed assets -€4,360
down €4,360 (-29.7%), from €14,698 to €10,339
of which Furniture and vehicles: -€4,744
- Trade debts +€37,130
up €37,130 (+36.9%), from €100,532 to €137,662
- Other debts +€15,527
new in 2024: €15,527
- Reserves +€10,000
up €10,000 (+66.7%), from €15,000 to €25,000
- Tax, wage and social debts -€9,981
down €9,981 (-90.5%), from €11,030 to €1,048
- Debts after one year -€9,091
no longer reported in 2024 (was €9,091)
- Gross operating margin -€22,443
down €22,443 (-57.3%), from €39,136 to €16,693
- Purchases and services +€12,542
up €12,542 (+11.9%), from €105,553 to €118,094
- Turnover -€7,952
down €7,952 (-5.6%), from €142,740 to €134,787
- Taxes -€5,297
down €5,297 (-47.9%), from €11,048 to €5,752
- Financial charges -€2,043
down €2,043 (-81.4%), from €2,511 to €468
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €184,215 | €230,796 | +€46,581 | +25.3% |
| Fixed assets | 21/28 | €14,698 | €10,339 | -€4,360 | -29.7% |
| Tangible fixed assets | 22/27 | €14,698 | €10,339 | -€4,360 | -29.7% |
| Plant, machinery and equipment | 23 | - | €384 | +€384 | |
| Furniture and vehicles | 24 | €14,698 | €9,955 | -€4,744 | -32.3% |
| Current assets | 29/58 | €169,517 | €220,458 | +€50,941 | +30.1% |
| Amounts receivable within one year | 40/41 | €153,324 | €220,333 | +€67,009 | +43.7% |
| Trade receivables | 40 | €83,285 | €118,443 | +€35,158 | +42.2% |
| Other amounts receivable | 41 | €70,039 | €101,891 | +€31,852 | +45.5% |
| Cash at bank and in hand | 54/58 | €16,193 | €125 | -€16,069 | -99.2% |
| Total equity and liabilities | 10/49 | €184,215 | €230,796 | +€46,581 | +25.3% |
| Equity | 10/15 | €59,563 | €69,720 | +€10,157 | +17.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €25,000 | +€10,000 | +66.7% |
| Distributable reserves | 133 | €15,000 | €25,000 | +€10,000 | +66.7% |
| Profit (loss) carried forward | 14 | €34,563 | €34,720 | +€157 | +0.5% |
| Amounts payable | 17/49 | €124,653 | €161,077 | +€36,424 | +29.2% |
| Amounts payable after more than one year | 17 | €9,091 | - | -€9,091 | |
| Financial debts | 170/4 | €9,091 | - | -€9,091 | |
| Amounts payable within one year | 42/48 | €115,562 | €161,077 | +€45,515 | +39.4% |
| Current portion of amounts payable after more than one year | 42 | €4,000 | €6,839 | +€2,839 | +71.0% |
| Trade debts | 44 | €100,532 | €137,662 | +€37,130 | +36.9% |
| Suppliers | 440/4 | €100,532 | €137,662 | +€37,130 | +36.9% |
| Taxes, remuneration and social security | 45 | €11,030 | €1,048 | -€9,981 | -90.5% |
| Taxes | 450/3 | €11,030 | €1,048 | -€9,981 | -90.5% |
| Other amounts payable | 47/48 | - | €15,527 | +€15,527 | |
| Turnover | 70 | €142,740 | €134,787 | -€7,952 | -5.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €105,553 | €118,094 | +€12,542 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,833 | €5,127 | +€295 | +6.1% |
| Other operating charges | 640/8 | €52 | €142 | +€90 | +172.5% |
| Gross operating margin | 9900 | €39,136 | €16,693 | -€22,443 | -57.3% |
| Operating profit (loss) | 9901 | €34,251 | €11,423 | -€22,828 | -66.6% |
| Financial income | 75/76B | €3,236 | €4,954 | +€1,718 | +53.1% |
| Recurring financial income | 75 | €3,236 | €4,954 | +€1,718 | +53.1% |
| Financial charges | 65/66B | €2,511 | €468 | -€2,043 | -81.4% |
| Recurring financial charges | 65 | €2,511 | €468 | -€2,043 | -81.4% |
| Profit (loss) for the period before taxes | 9903 | €34,976 | €15,909 | -€19,067 | -54.5% |
| Income taxes | 67/77 | €11,048 | €5,752 | -€5,297 | -47.9% |
| Profit (loss) for the period | 9904 | €23,928 | €10,157 | -€13,771 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,928 | €10,157 | -€13,771 | -57.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.