APTE CONCEPT: 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.
APTE CONCEPT
Largest movements
- Receivables within one year +€14,967
up €14,967 (+79.9%), from €18,735 to €33,702
of which Trade receivables: +€8,635
- Tangible fixed assets +€4,024
up €4,024 (+21.4%), from €18,802 to €22,826
of which Furniture and vehicles: +€2,851
- Profit (loss) carried forward +€13,694
up €13,694 (+42.8%), from €31,987 to €45,681
- Trade debts +€11,732
up €11,732 (+674.7%), from €1,739 to €13,471
- Advances received -€8,000
no longer reported in 2025 (was €8,000)
- Tax, wage and social debts +€1,250
new in 2025: €1,250
- Gross operating margin +€10,205
up €10,205 (+70.2%), from €14,540 to €24,745
- Financial income +€1,011
new in 2025: €1,011
- Taxes -€942
down €942 (-28.1%), from €3,353 to €2,411
- Other operating charges -€921
down €921 (-43.4%), from €2,119 to €1,198
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 | €48,133 | €66,809 | +€18,677 | +38.8% |
| Fixed assets | 21/28 | €18,802 | €22,826 | +€4,024 | +21.4% |
| Tangible fixed assets | 22/27 | €18,802 | €22,826 | +€4,024 | +21.4% |
| Plant, machinery and equipment | 23 | - | €1,173 | +€1,173 | |
| Furniture and vehicles | 24 | €18,802 | €21,653 | +€2,851 | +15.2% |
| Current assets | 29/58 | €29,330 | €43,983 | +€14,653 | +50.0% |
| Amounts receivable within one year | 40/41 | €18,735 | €33,702 | +€14,967 | +79.9% |
| Trade receivables | 40 | €250 | €8,885 | +€8,635 | +3448.8% |
| Other amounts receivable | 41 | €18,484 | €24,817 | +€6,332 | +34.3% |
| Cash at bank and in hand | 54/58 | €10,500 | €10,281 | -€218 | -2.1% |
| Deferred charges and accrued income | 490/1 | €96 | - | -€96 | |
| Total equity and liabilities | 10/49 | €48,133 | €66,809 | +€18,677 | +38.8% |
| Equity | 10/15 | €38,394 | €52,088 | +€13,694 | +35.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €207 | €207 | = | 0.0% |
| Non-distributable reserves | 130/1 | €207 | €207 | = | 0.0% |
| Legal reserve | 130 | €207 | €207 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,987 | €45,681 | +€13,694 | +42.8% |
| Amounts payable | 17/49 | €9,739 | €14,721 | +€4,982 | +51.2% |
| Amounts payable within one year | 42/48 | €9,739 | €14,721 | +€4,982 | +51.2% |
| Trade debts | 44 | €1,739 | €13,471 | +€11,732 | +674.7% |
| Suppliers | 440/4 | €1,739 | €13,471 | +€11,732 | +674.7% |
| Advances received on contracts in progress | 46 | €8,000 | - | -€8,000 | |
| Taxes, remuneration and social security | 45 | - | €1,250 | +€1,250 | |
| Remuneration and social security | 454/9 | - | €1,250 | +€1,250 | |
| Accrued charges and deferred income | 492/3 | €0 | - | -€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,068 | €8,133 | +€65 | +0.8% |
| Other operating charges | 640/8 | €2,119 | €1,198 | -€921 | -43.4% |
| Gross operating margin | 9900 | €14,540 | €24,745 | +€10,205 | +70.2% |
| Operating profit (loss) | 9901 | €4,352 | €15,413 | +€11,061 | +254.1% |
| Financial income | 75/76B | - | €1,011 | +€1,011 | |
| Recurring financial income | 75 | - | €1,011 | +€1,011 | |
| Financial charges | 65/66B | €349 | €319 | -€29 | -8.5% |
| Recurring financial charges | 65 | €349 | €319 | -€29 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €4,004 | €16,105 | +€12,102 | +302.3% |
| Income taxes | 67/77 | €3,353 | €2,411 | -€942 | -28.1% |
| Profit (loss) for the period | 9904 | €650 | €13,694 | +€13,044 | +2005.6% |
| Profit (loss) for the period to be appropriated | 9905 | €650 | €13,694 | +€13,044 | +2005.6% |
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 9 October 2026 via checked.be.