APTEC DIAGNOSTICS: 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.
APTEC DIAGNOSTICS
Largest movements
- Receivables within one year +€484,591
up €484,591 (+35.9%), from €1.4m to €1.8m
of which Trade receivables: +€431,118
- Cash -€139,356
down €139,356 (-36.1%), from €385,716 to €246,360
mainly Receivables within one year (-€484,591) and Debts after one year (-€146,826)
- Tangible fixed assets -€124,784
down €124,784 (-13.7%), from €908,315 to €783,531
- Stocks and contracts -€79,315
down €79,315 (-4.6%), from €1.7m to €1.7m
- Profit (loss) carried forward +€271,797
up €271,797 (+9.4%), from €2.9m to €3.2m
- Debts after one year -€146,826
down €146,826 (-42.5%), from €345,360 to €198,534
- Advances received -€137,887
down €137,887 (-97.4%), from €141,622 to €3,734
- Short-term financial debts +€100,000
up €100,000 (+66.7%), from €150,000 to €250,000
- Gross operating margin -€1.2m
down €1.2m (-46.5%), from €2.5m to €1.3m
- Staff costs -€247,507
down €247,507 (-21.6%), from €1.1m to €895,967
- Financial income +€27,204
up €27,204 (+89.8%), from €30,303 to €57,508
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 | €4,471,149 | €4,597,675 | +€126,526 | +2.8% |
| Fixed assets | 21/28 | €975,770 | €826,133 | -€149,636 | -15.3% |
| Intangible fixed assets | 21 | €67,455 | €42,602 | -€24,853 | -36.8% |
| Tangible fixed assets | 22/27 | €908,315 | €783,531 | -€124,784 | -13.7% |
| Plant, machinery and equipment | 23 | €216,833 | €158,476 | -€58,357 | -26.9% |
| Furniture and vehicles | 24 | €19,940 | €14,863 | -€5,077 | -25.5% |
| Other tangible fixed assets | 26 | €671,542 | €610,191 | -€61,350 | -9.1% |
| Current assets | 29/58 | €3,495,379 | €3,771,542 | +€276,162 | +7.9% |
| Stocks and contracts in progress | 3 | €1,735,140 | €1,655,824 | -€79,315 | -4.6% |
| Stocks | 30/36 | €1,735,140 | €1,655,824 | -€79,315 | -4.6% |
| Amounts receivable within one year | 40/41 | €1,351,596 | €1,836,187 | +€484,591 | +35.9% |
| Trade receivables | 40 | €565,771 | €996,890 | +€431,118 | +76.2% |
| Other amounts receivable | 41 | €785,825 | €839,298 | +€53,473 | +6.8% |
| Cash at bank and in hand | 54/58 | €385,716 | €246,360 | -€139,356 | -36.1% |
| Deferred charges and accrued income | 490/1 | €22,927 | €33,170 | +€10,243 | +44.7% |
| Total equity and liabilities | 10/49 | €4,471,149 | €4,597,675 | +€126,526 | +2.8% |
| Equity | 10/15 | €3,088,463 | €3,360,261 | +€271,797 | +8.8% |
| Contributions | 10/11 | €114,031 | €114,031 | = | 0.0% |
| Capital | 10 | €114,031 | €114,031 | = | 0.0% |
| Issued capital | 100 | €114,031 | €114,031 | = | 0.0% |
| Reserves | 13 | €67,653 | €67,653 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,403 | €11,403 | = | 0.0% |
| Legal reserve | 130 | €11,403 | €11,403 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,906,779 | €3,178,577 | +€271,797 | +9.4% |
| Amounts payable | 17/49 | €1,382,685 | €1,237,414 | -€145,271 | -10.5% |
| Amounts payable after more than one year | 17 | €345,360 | €198,534 | -€146,826 | -42.5% |
| Financial debts | 170/4 | €345,360 | €198,534 | -€146,826 | -42.5% |
| Amounts payable within one year | 42/48 | €1,031,592 | €1,034,774 | +€3,182 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €152,334 | €146,826 | -€5,508 | -3.6% |
| Financial debts | 43 | €150,000 | €250,000 | +€100,000 | +66.7% |
| Other loans | 439 | €150,000 | €250,000 | +€100,000 | +66.7% |
| Trade debts | 44 | €441,631 | €480,656 | +€39,026 | +8.8% |
| Suppliers | 440/4 | €441,631 | €480,656 | +€39,026 | +8.8% |
| Advances received on contracts in progress | 46 | €141,622 | €3,734 | -€137,887 | -97.4% |
| Taxes, remuneration and social security | 45 | €146,005 | €153,557 | +€7,552 | +5.2% |
| Taxes | 450/3 | €9,295 | €28,707 | +€19,412 | +208.9% |
| Remuneration and social security | 454/9 | €136,710 | €124,850 | -€11,861 | -8.7% |
| Accrued charges and deferred income | 492/3 | €5,734 | €4,106 | -€1,627 | -28.4% |
| Remuneration, social security and pensions | 62 | €1,143,474 | €895,967 | -€247,507 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €186,425 | €168,686 | -€17,739 | -9.5% |
| Other operating charges | 640/8 | €5,327 | €1,504 | -€3,823 | -71.8% |
| Gross operating margin | 9900 | €2,485,173 | €1,329,693 | -€1.2m | -46.5% |
| Operating profit (loss) | 9901 | €1,149,946 | €263,537 | -€886,410 | -77.1% |
| Financial income | 75/76B | €30,303 | €57,508 | +€27,204 | +89.8% |
| Recurring financial income | 75 | €30,303 | €57,508 | +€27,204 | +89.8% |
| Financial charges | 65/66B | €61,324 | €47,865 | -€13,459 | -21.9% |
| Recurring financial charges | 65 | €61,324 | €47,865 | -€13,459 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €1,118,925 | €273,179 | -€845,746 | -75.6% |
| Income taxes | 67/77 | €329 | €1,382 | +€1,053 | +320.6% |
| Profit (loss) for the period | 9904 | €1,118,597 | €271,797 | -€846,800 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,118,597 | €271,797 | -€846,800 | -75.7% |
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 7 October 2026 via checked.be.