APTE CONSULTING: 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 CONSULTING
Largest movements
- Cash +€15,197
up €15,197 (+31.0%), from €49,095 to €64,293
mainly Net result for the year (+€65,780) and Other debts (+€7,775)
- Tangible fixed assets -€5,088
down €5,088 (-27.2%), from €18,696 to €13,608
- Receivables within one year -€2,748
down €2,748 (-18.6%), from €14,792 to €12,044
of which Other amounts receivable: -€2,011
- Other debts +€7,775
up €7,775 (+13.1%), from €59,325 to €67,100
- Gross operating margin +€11,746
up €11,746 (+15.3%), from €76,711 to €88,457
- Depreciation +€4,053
up €4,053 (+391.7%), from €1,035 to €5,088
- Taxes +€1,621
up €1,621 (+10.5%), from €15,410 to €17,031
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 | €84,224 | €91,806 | +€7,583 | +9.0% |
| Fixed assets | 21/28 | €18,696 | €13,608 | -€5,088 | -27.2% |
| Tangible fixed assets | 22/27 | €18,696 | €13,608 | -€5,088 | -27.2% |
| Furniture and vehicles | 24 | €18,696 | €13,608 | -€5,088 | -27.2% |
| Current assets | 29/58 | €65,527 | €78,198 | +€12,670 | +19.3% |
| Amounts receivable within one year | 40/41 | €14,792 | €12,044 | -€2,748 | -18.6% |
| Trade receivables | 40 | €12,532 | €11,795 | -€737 | -5.9% |
| Other amounts receivable | 41 | €2,260 | €249 | -€2,011 | -89.0% |
| Cash at bank and in hand | 54/58 | €49,095 | €64,293 | +€15,197 | +31.0% |
| Deferred charges and accrued income | 490/1 | €1,640 | €1,861 | +€221 | +13.5% |
| Total equity and liabilities | 10/49 | €84,224 | €91,806 | +€7,583 | +9.0% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €63,764 | €71,346 | +€7,583 | +11.9% |
| Amounts payable within one year | 42/48 | €63,764 | €71,346 | +€7,583 | +11.9% |
| Trade debts | 44 | €2,712 | €2,806 | +€94 | +3.5% |
| Suppliers | 440/4 | €2,712 | €2,806 | +€94 | +3.5% |
| Taxes, remuneration and social security | 45 | €1,726 | €1,440 | -€286 | -16.6% |
| Taxes | 450/3 | €1,726 | €1,440 | -€286 | -16.6% |
| Other amounts payable | 47/48 | €59,325 | €67,100 | +€7,775 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,035 | €5,088 | +€4,053 | +391.7% |
| Other operating charges | 640/8 | €396 | €409 | +€13 | +3.2% |
| Gross operating margin | 9900 | €76,711 | €88,457 | +€11,746 | +15.3% |
| Operating profit (loss) | 9901 | €75,280 | €82,961 | +€7,680 | +10.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.1% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.1% |
| Financial charges | 65/66B | €825 | €150 | -€675 | -81.8% |
| Recurring financial charges | 65 | €825 | €150 | -€675 | -81.8% |
| Profit (loss) for the period before taxes | 9903 | €74,456 | €82,811 | +€8,354 | +11.2% |
| Income taxes | 67/77 | €15,410 | €17,031 | +€1,621 | +10.5% |
| Profit (loss) for the period | 9904 | €59,047 | €65,780 | +€6,733 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €59,047 | €65,780 | +€6,733 | +11.4% |
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 10 October 2026 via checked.be.