APTEMIS: 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.
APTEMIS
Largest movements
- Receivables within one year +€40,326
up €40,326 (+27.7%), from €145,492 to €185,818
of which Other amounts receivable: +€31,810
- Cash -€20,496
down €20,496 (-90.9%), from €22,559 to €2,063
mainly Receivables within one year (-€40,326) and Investment in fixed assets (net) (-€6,038)
- Profit (loss) carried forward +€21,198
up €21,198 (+24.9%), from €85,296 to €106,495
- Gross operating margin +€6,841
up €6,841 (+11.5%), from €59,472 to €66,313
- Staff costs +€2,244
up €2,244 (+7.3%), from €30,757 to €33,001
- Financial charges -€1,635
down €1,635 (-95.8%), from €1,706 to €72
- Taxes +€798
up €798 (+15.8%), from €5,059 to €5,857
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 | €186,083 | €207,790 | +€21,708 | +11.7% |
| Fixed assets | 21/28 | €12,842 | €14,720 | +€1,878 | +14.6% |
| Tangible fixed assets | 22/27 | €12,496 | €14,374 | +€1,878 | +15.0% |
| Land and buildings | 22 | €200 | - | -€200 | |
| Plant, machinery and equipment | 23 | €5,906 | €3,511 | -€2,395 | -40.6% |
| Furniture and vehicles | 24 | €2,329 | €7,273 | +€4,944 | +212.3% |
| Other tangible fixed assets | 26 | €4,061 | €3,589 | -€472 | -11.6% |
| Financial fixed assets | 28 | €346 | €346 | = | 0.0% |
| Current assets | 29/58 | €173,241 | €193,071 | +€19,830 | +11.4% |
| Stocks and contracts in progress | 3 | €5,190 | €5,190 | = | 0.0% |
| Stocks | 30/36 | €5,190 | €5,190 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €145,492 | €185,818 | +€40,326 | +27.7% |
| Trade receivables | 40 | €51,108 | €59,625 | +€8,517 | +16.7% |
| Other amounts receivable | 41 | €94,384 | €126,193 | +€31,810 | +33.7% |
| Cash at bank and in hand | 54/58 | €22,559 | €2,063 | -€20,496 | -90.9% |
| Total equity and liabilities | 10/49 | €186,083 | €207,790 | +€21,708 | +11.7% |
| Equity | 10/15 | €106,906 | €128,104 | +€21,198 | +19.8% |
| Contributions | 10/11 | €18,744 | €18,744 | = | 0.0% |
| Reserves | 13 | €2,866 | €2,866 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,874 | €1,874 | = | 0.0% |
| Other | 1319 | €1,874 | €1,874 | = | 0.0% |
| Tax-exempt reserves | 132 | €991 | €991 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,296 | €106,495 | +€21,198 | +24.9% |
| Amounts payable | 17/49 | €79,177 | €79,686 | +€509 | +0.6% |
| Amounts payable within one year | 42/48 | €79,177 | €79,686 | +€509 | +0.6% |
| Trade debts | 44 | €15,687 | €16,903 | +€1,216 | +7.8% |
| Suppliers | 440/4 | €15,687 | €16,903 | +€1,216 | +7.8% |
| Advances received on contracts in progress | 46 | €51,970 | €50,808 | -€1,162 | -2.2% |
| Taxes, remuneration and social security | 45 | €11,520 | €11,975 | +€454 | +3.9% |
| Taxes | 450/3 | €8,002 | €11,599 | +€3,597 | +45.0% |
| Remuneration and social security | 454/9 | €3,519 | €376 | -€3,142 | -89.3% |
| Remuneration, social security and pensions | 62 | €30,757 | €33,001 | +€2,244 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,136 | €4,160 | +€24 | +0.6% |
| Other operating charges | 640/8 | €1,989 | €2,025 | +€36 | +1.8% |
| Gross operating margin | 9900 | €59,472 | €66,313 | +€6,841 | +11.5% |
| Operating profit (loss) | 9901 | €22,590 | €27,127 | +€4,537 | +20.1% |
| Financial charges | 65/66B | €1,706 | €72 | -€1,635 | -95.8% |
| Recurring financial charges | 65 | €1,706 | €72 | -€1,635 | -95.8% |
| Profit (loss) for the period before taxes | 9903 | €20,883 | €27,055 | +€6,172 | +29.6% |
| Income taxes | 67/77 | €5,059 | €5,857 | +€798 | +15.8% |
| Profit (loss) for the period | 9904 | €15,824 | €21,198 | +€5,374 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,824 | €21,198 | +€5,374 | +34.0% |
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 5 October 2026 via checked.be.