APTAE SOLUTIONS: 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.
APTAE SOLUTIONS
Largest movements
- Cash +€32,320
up €32,320 (+194%), from €16,648 to €48,968
mainly Other debts (+€45,207) and Trade debts (+€12,836)
- Receivables within one year -€5,807
down €5,807 (-10.3%), from €56,183 to €50,376
of which Other amounts receivable: -€39,538
- Tangible fixed assets -€2,904
down €2,904 (-11.8%), from €24,672 to €21,767
of which Plant, machinery and equipment: -€2,323
- Other debts +€45,207
new in 2025: €45,207
- Reserves -€19,500
down €19,500 (-29.2%), from €66,860 to €47,360
of which Distributable reserves: -€19,500
- Tax, wage and social debts -€16,964
down €16,964 (-86.9%), from €19,521 to €2,557
of which Taxes: -€12,738
- Trade debts +€12,836
up €12,836 (+292%), from €4,395 to €17,231
- Profit (loss) carried forward +€2,030
up €2,030 (+17.4%), from -€11,653 to -€9,623
- Gross operating margin -€44,284
down €44,284 (-36.0%), from €123,029 to €78,745
- Taxes -€14,355
down €14,355 (-79.7%), from €18,000 to €3,645
- Staff costs +€5,551
up €5,551 (+9.1%), from €60,848 to €66,399
- Financial charges -€1,409
down €1,409 (-91.9%), from €1,533 to €124
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 | €97,724 | €121,332 | +€23,609 | +24.2% |
| Fixed assets | 21/28 | €24,893 | €21,989 | -€2,904 | -11.7% |
| Tangible fixed assets | 22/27 | €24,672 | €21,767 | -€2,904 | -11.8% |
| Plant, machinery and equipment | 23 | €20,755 | €18,432 | -€2,323 | -11.2% |
| Furniture and vehicles | 24 | €3,916 | €3,335 | -€581 | -14.8% |
| Financial fixed assets | 28 | €221 | €221 | = | 0.0% |
| Current assets | 29/58 | €72,831 | €99,344 | +€26,513 | +36.4% |
| Amounts receivable within one year | 40/41 | €56,183 | €50,376 | -€5,807 | -10.3% |
| Trade receivables | 40 | €12,645 | €46,376 | +€33,731 | +267% |
| Other amounts receivable | 41 | €43,538 | €4,000 | -€39,538 | -90.8% |
| Cash at bank and in hand | 54/58 | €16,648 | €48,968 | +€32,320 | +194% |
| Total equity and liabilities | 10/49 | €97,724 | €121,332 | +€23,609 | +24.2% |
| Equity | 10/15 | €73,807 | €56,337 | -€17,470 | -23.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,860 | €47,360 | -€19,500 | -29.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €65,000 | €45,500 | -€19,500 | -30.0% |
| Profit (loss) carried forward | 14 | -€11,653 | -€9,623 | +€2,030 | +17.4% |
| Amounts payable | 17/49 | €23,916 | €64,995 | +€41,079 | +172% |
| Amounts payable within one year | 42/48 | €23,916 | €64,995 | +€41,079 | +172% |
| Trade debts | 44 | €4,395 | €17,231 | +€12,836 | +292% |
| Suppliers | 440/4 | €4,395 | €17,231 | +€12,836 | +292% |
| Taxes, remuneration and social security | 45 | €19,521 | €2,557 | -€16,964 | -86.9% |
| Taxes | 450/3 | €15,295 | €2,557 | -€12,738 | -83.3% |
| Remuneration and social security | 454/9 | €4,226 | - | -€4,226 | |
| Other amounts payable | 47/48 | - | €45,207 | +€45,207 | |
| Remuneration, social security and pensions | 62 | €60,848 | €66,399 | +€5,551 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,112 | €6,103 | +€991 | +19.4% |
| Other operating charges | 640/8 | €433 | €444 | +€10 | +2.4% |
| Gross operating margin | 9900 | €123,029 | €78,745 | -€44,284 | -36.0% |
| Operating profit (loss) | 9901 | €56,635 | €5,799 | -€50,836 | -89.8% |
| Financial income | 75/76B | €98 | - | -€98 | |
| Recurring financial income | 75 | €98 | - | -€98 | |
| Financial charges | 65/66B | €1,533 | €124 | -€1,409 | -91.9% |
| Recurring financial charges | 65 | €1,533 | €124 | -€1,409 | -91.9% |
| Profit (loss) for the period before taxes | 9903 | €55,200 | €5,675 | -€49,525 | -89.7% |
| Income taxes | 67/77 | €18,000 | €3,645 | -€14,355 | -79.7% |
| Profit (loss) for the period | 9904 | €37,200 | €2,030 | -€35,170 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,200 | €2,030 | -€35,170 | -94.5% |
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 13 October 2026 via checked.be.