APTAN: 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.
APTAN
Largest movements
- Receivables within one year +€817,027
up €817,027 (+22.8%), from €3.6m to €4.4m
- Financial fixed assets -€463,382
down €463,382 (-3.8%), from €12.2m to €11.7m
- Profit (loss) carried forward +€276,286
up €276,286 (+8.6%), from -€3.2m to -€2.9m
- Financial income +€19,788
up €19,788 (+6.7%), from €295,711 to €315,498
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.
Cash bridge derived
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 | €15,796,190 | €16,147,478 | +€351,288 | +2.2% |
| Fixed assets | 21/28 | €12,203,670 | €11,740,288 | -€463,382 | -3.8% |
| Financial fixed assets | 28 | €12,203,670 | €11,740,288 | -€463,382 | -3.8% |
| Current assets | 29/58 | €3,592,520 | €4,407,190 | +€814,670 | +22.7% |
| Amounts receivable within one year | 40/41 | €3,590,163 | €4,407,190 | +€817,027 | +22.8% |
| Other amounts receivable | 41 | €3,590,163 | €4,407,190 | +€817,027 | +22.8% |
| Cash at bank and in hand | 54/58 | €2,357 | €0 | -€2,357 | -100.0% |
| Total equity and liabilities | 10/49 | €15,796,190 | €16,147,478 | +€351,288 | +2.2% |
| Equity | 10/15 | -€3,154,088 | -€2,877,801 | +€276,286 | +8.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,216,088 | -€2,939,801 | +€276,286 | +8.6% |
| Amounts payable | 17/49 | €18,950,277 | €19,025,279 | +€75,002 | +0.4% |
| Amounts payable within one year | 42/48 | €18,950,277 | €19,025,279 | +€75,002 | +0.4% |
| Trade debts | 44 | €13,468 | €5,969 | -€7,498 | -55.7% |
| Suppliers | 440/4 | €13,468 | €5,969 | -€7,498 | -55.7% |
| Other amounts payable | 47/48 | €18,936,810 | €19,019,310 | +€82,500 | +0.4% |
| Other operating charges | 640/8 | €1,129 | €1,105 | -€23 | -2.1% |
| Gross operating margin | 9900 | -€37,998 | -€38,092 | -€93 | -0.2% |
| Operating profit (loss) | 9901 | -€39,127 | -€39,197 | -€70 | -0.2% |
| Financial income | 75/76B | €295,711 | €315,498 | +€19,788 | +6.7% |
| Recurring financial income | 75 | €295,711 | €315,498 | +€19,788 | +6.7% |
| Financial charges | 65/66B | €141 | €15 | -€126 | -89.3% |
| Recurring financial charges | 65 | €141 | €15 | -€126 | -89.3% |
| Profit (loss) for the period before taxes | 9903 | €256,443 | €276,286 | +€19,843 | +7.7% |
| Profit (loss) for the period | 9904 | €256,443 | €276,286 | +€19,843 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €256,443 | €276,286 | +€19,843 | +7.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.