aptaskil: 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.
aptaskil
Largest movements
- Cash +€3.3m
up €3.3m (+98.8%), from €3.3m to €6.6m
mainly Contributions, distributions and other (+€2.0m) and Receivables within one year (+€1.7m)
- Tangible fixed assets +€1.9m
up €1.9m (+32.0%), from €6.1m to €8.0m
of which Plant, machinery and equipment: +€2.0m
- Receivables within one year -€1.7m
down €1.7m (-30.7%), from €5.4m to €3.7m
of which Other amounts receivable: -€1.6m
- Investment grants +€2.0m
up €2.0m (+44.1%), from €4.5m to €6.5m
- Accrued charges and deferred income +€831,415
up €831,415 (+28.1%), from €3.0m to €3.8m
- Debts within one year +€687,474
up €687,474 (+15.0%), from €4.6m to €5.3m
- Gross operating margin +€791,380
up €791,380 (+23.3%), from €3.4m to €4.2m
- Staff costs +€635,279
up €635,279 (+23.9%), from €2.7m to €3.3m
- Depreciation +€275,336
up €275,336 (+64.1%), from €429,279 to €704,615
- Purchases and services -€116,064
down €116,064 (-5.4%), from €2.2m to €2.0m
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 | €14,862,705 | €18,433,930 | +€3.6m | +24.0% |
| Fixed assets | 21/28 | €6,137,983 | €8,063,283 | +€1.9m | +31.4% |
| Intangible fixed assets | 21 | €58,650 | €42,117 | -€16,533 | -28.2% |
| Tangible fixed assets | 22/27 | €6,076,245 | €8,018,078 | +€1.9m | +32.0% |
| Land and buildings | 22 | €191,305 | €177,705 | -€13,600 | -7.1% |
| Plant, machinery and equipment | 23 | €1,250,105 | €3,260,330 | +€2.0m | +160.8% |
| Furniture and vehicles | 24 | €1,479 | €115,458 | +€113,979 | +7706.5% |
| Other tangible fixed assets | 26 | €4,633,356 | €4,464,585 | -€168,771 | -3.6% |
| Financial fixed assets | 28 | €3,088 | €3,088 | = | 0.0% |
| Current assets | 29/58 | €8,724,722 | €10,370,647 | +€1.6m | +18.9% |
| Amounts receivable within one year | 40/41 | €5,374,705 | €3,722,349 | -€1.7m | -30.7% |
| Trade receivables | 40 | €544,052 | €487,343 | -€56,709 | -10.4% |
| Other amounts receivable | 41 | €4,830,653 | €3,235,006 | -€1.6m | -33.0% |
| Cash at bank and in hand | 54/58 | €3,341,981 | €6,642,578 | +€3.3m | +98.8% |
| Deferred charges and accrued income | 490/1 | €8,036 | €5,720 | -€2,316 | -28.8% |
| Total equity and liabilities | 10/49 | €14,862,705 | €18,433,930 | +€3.6m | +24.0% |
| Equity | 10/15 | €5,798,700 | €7,935,015 | +€2.1m | +36.8% |
| Reserves | 13 | €764,994 | €859,453 | +€94,459 | +12.3% |
| Profit (loss) carried forward | 14 | €492,881 | €531,496 | +€38,615 | +7.8% |
| Investment grants | 15 | €4,540,825 | €6,544,066 | +€2.0m | +44.1% |
| Amounts payable | 17/49 | €9,064,005 | €10,498,915 | +€1.4m | +15.8% |
| Amounts payable after more than one year | 17 | €1,519,125 | €1,435,146 | -€83,979 | -5.5% |
| Financial debts | 170/4 | €1,519,125 | €1,435,146 | -€83,979 | -5.5% |
| Amounts payable within one year | 42/48 | €4,590,382 | €5,277,856 | +€687,474 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €80,875 | €84,047 | +€3,172 | +3.9% |
| Trade debts | 44 | €625,934 | €842,831 | +€216,897 | +34.7% |
| Suppliers | 440/4 | €625,934 | €842,831 | +€216,897 | +34.7% |
| Taxes, remuneration and social security | 45 | €494,127 | €646,334 | +€152,207 | +30.8% |
| Taxes | 450/3 | €132,987 | €198,566 | +€65,579 | +49.3% |
| Remuneration and social security | 454/9 | €361,140 | €447,768 | +€86,628 | +24.0% |
| Accrued charges and deferred income | 492/3 | €2,954,498 | €3,785,913 | +€831,415 | +28.1% |
| Turnover | 70 | €1,389,450 | €1,381,425 | -€8,025 | -0.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,162,520 | €2,046,456 | -€116,064 | -5.4% |
| Remuneration, social security and pensions | 62 | €2,661,578 | €3,296,857 | +€635,279 | +23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €429,279 | €704,615 | +€275,336 | +64.1% |
| Other operating charges | 640/8 | €878 | €2,867 | +€1,989 | +226.5% |
| Gross operating margin | 9900 | €3,403,221 | €4,194,601 | +€791,380 | +23.3% |
| Operating profit (loss) | 9901 | €311,486 | €190,262 | -€121,224 | -38.9% |
| Financial income | 75/76B | €793 | €3,748 | +€2,955 | +372.6% |
| Recurring financial income | 75 | €793 | €3,748 | +€2,955 | +372.6% |
| Financial charges | 65/66B | €21,301 | €60,936 | +€39,635 | +186.1% |
| Recurring financial charges | 65 | €21,301 | €60,936 | +€39,635 | +186.1% |
| Profit (loss) for the period before taxes | 9903 | €290,978 | €133,074 | -€157,904 | -54.3% |
| Profit (loss) for the period | 9904 | €290,978 | €133,074 | -€157,904 | -54.3% |
| Profit (loss) for the period to be appropriated | 9905 | €290,978 | €133,074 | -€157,904 | -54.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.