APTO MEDIA: 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.
APTO MEDIA
Largest movements
- Cash +€28,596
up €28,596 (+359%), from €7,971 to €36,566
mainly Advances received (+€11,973) and Trade debts (+€10,662)
- Tangible fixed assets +€694
up €694 (+45.7%), from €1,519 to €2,213
- Deferred charges and accrued income +€568
up €568 (+97.6%), from €582 to €1,150
- Advances received +€11,973
up €11,973 (+88.7%), from €13,500 to €25,473
- Trade debts +€10,662
up €10,662 (+161%), from €6,638 to €17,300
- Tax, wage and social debts +€5,887
up €5,887 (+133%), from €4,432 to €10,319
- Profit (loss) carried forward +€1,394
up €1,394 (+23.5%), from -€5,931 to -€4,537
- Taxes -€795
down €795 (-27.2%), from €2,926 to €2,131
- Depreciation +€403
up €403 (+33.0%), from €1,220 to €1,623
- Other operating charges +€293
up €293 (+73.1%), from €401 to €695
- Financial charges +€205
up €205 (+37.0%), from €554 to €760
- Gross operating margin +€129
up €129 (+2.2%), from €5,803 to €5,932
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.
Derived cash bridge
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 | €24,839 | €54,755 | +€29,916 | +120% |
| Fixed assets | 21/28 | €1,519 | €2,213 | +€694 | +45.7% |
| Tangible fixed assets | 22/27 | €1,519 | €2,213 | +€694 | +45.7% |
| Furniture and vehicles | 24 | €1,519 | €2,213 | +€694 | +45.7% |
| Current assets | 29/58 | €23,320 | €52,542 | +€29,221 | +125% |
| Amounts receivable within one year | 40/41 | €14,768 | €14,825 | +€58 | +0.4% |
| Trade receivables | 40 | €6,407 | €2,782 | -€3,625 | -56.6% |
| Other amounts receivable | 41 | €8,361 | €12,043 | +€3,682 | +44.0% |
| Cash at bank and in hand | 54/58 | €7,971 | €36,566 | +€28,596 | +359% |
| Deferred charges and accrued income | 490/1 | €582 | €1,150 | +€568 | +97.6% |
| Total equity and liabilities | 10/49 | €24,839 | €54,755 | +€29,916 | +120% |
| Equity | 10/15 | €269 | €1,663 | +€1,394 | +517% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,931 | -€4,537 | +€1,394 | +23.5% |
| Amounts payable | 17/49 | €24,570 | €53,092 | +€28,522 | +116% |
| Amounts payable within one year | 42/48 | €24,570 | €53,092 | +€28,522 | +116% |
| Trade debts | 44 | €6,638 | €17,300 | +€10,662 | +161% |
| Suppliers | 440/4 | €6,638 | €17,300 | +€10,662 | +161% |
| Advances received on contracts in progress | 46 | €13,500 | €25,473 | +€11,973 | +88.7% |
| Taxes, remuneration and social security | 45 | €4,432 | €10,319 | +€5,887 | +133% |
| Taxes | 450/3 | €4,432 | €10,319 | +€5,887 | +133% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,220 | €1,623 | +€403 | +33.0% |
| Other operating charges | 640/8 | €401 | €695 | +€293 | +73.1% |
| Gross operating margin | 9900 | €5,803 | €5,932 | +€129 | +2.2% |
| Operating profit (loss) | 9901 | €4,182 | €3,614 | -€567 | -13.6% |
| Financial income | 75/76B | €749 | €670 | -€79 | -10.5% |
| Recurring financial income | 75 | €749 | €670 | -€79 | -10.5% |
| Financial charges | 65/66B | €554 | €760 | +€205 | +37.0% |
| Recurring financial charges | 65 | €554 | €760 | +€205 | +37.0% |
| Profit (loss) for the period before taxes | 9903 | €4,377 | €3,525 | -€852 | -19.5% |
| Income taxes | 67/77 | €2,926 | €2,131 | -€795 | -27.2% |
| Profit (loss) for the period | 9904 | €1,450 | €1,394 | -€57 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,450 | €1,394 | -€57 | -3.9% |
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 23 October 2026 via checked.be.