APTSSOLUTIONS: 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.
APTSSOLUTIONS
Largest movements
- Cash +€36,894
up €36,894 (+19.1%), from €193,062 to €229,956
mainly Net result for the year (+€27,846) and Depreciation (+€10,264)
- Tangible fixed assets -€6,145
down €6,145 (-6.8%), from €90,279 to €84,134
of which Land and buildings: -€5,141
- Profit (loss) carried forward +€25,758
up €25,758, from -€25,758 to €0
- Other debts +€4,819
up €4,819 (+50.1%), from €9,618 to €14,437
- Gross operating margin +€42,166
up €42,166 (+3838.6%), from €1,098 to €43,265
- Other operating charges -€16,634
down €16,634 (-86.3%), from €19,280 to €2,646
- Taxes +€2,783
up €2,783 (+590.0%), from €472 to €3,255
- Depreciation +€2,757
up €2,757 (+36.7%), from €7,507 to €10,264
- Financial income +€603
up €603 (+61.4%), from €982 to €1,586
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 | €350,129 | €379,275 | +€29,146 | +8.3% |
| Fixed assets | 21/28 | €90,279 | €84,134 | -€6,145 | -6.8% |
| Tangible fixed assets | 22/27 | €90,279 | €84,134 | -€6,145 | -6.8% |
| Land and buildings | 22 | €77,596 | €72,455 | -€5,141 | -6.6% |
| Furniture and vehicles | 24 | €12,683 | €11,679 | -€1,004 | -7.9% |
| Current assets | 29/58 | €259,850 | €295,141 | +€35,291 | +13.6% |
| Amounts receivable within one year | 40/41 | €16,382 | €15,016 | -€1,366 | -8.3% |
| Trade receivables | 40 | €12,848 | €12,910 | +€62 | +0.5% |
| Other amounts receivable | 41 | €3,533 | €2,106 | -€1,428 | -40.4% |
| Current investments | 50/53 | €49,050 | €49,050 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €193,062 | €229,956 | +€36,894 | +19.1% |
| Deferred charges and accrued income | 490/1 | €1,356 | €1,119 | -€237 | -17.5% |
| Total equity and liabilities | 10/49 | €350,129 | €379,275 | +€29,146 | +8.3% |
| Equity | 10/15 | €330,124 | €357,969 | +€27,846 | +8.4% |
| Contributions | 10/11 | €171,355 | €171,355 | = | 0.0% |
| Reserves | 13 | €184,526 | €186,614 | +€2,088 | +1.1% |
| Distributable reserves | 133 | €184,526 | €186,614 | +€2,088 | +1.1% |
| Profit (loss) carried forward | 14 | -€25,758 | €0 | +€25,758 | |
| Amounts payable | 17/49 | €20,005 | €21,305 | +€1,300 | +6.5% |
| Amounts payable within one year | 42/48 | €19,180 | €20,480 | +€1,300 | +6.8% |
| Trade debts | 44 | €3,839 | €629 | -€3,210 | -83.6% |
| Suppliers | 440/4 | €3,839 | €629 | -€3,210 | -83.6% |
| Taxes, remuneration and social security | 45 | €5,723 | €5,414 | -€309 | -5.4% |
| Taxes | 450/3 | €5,723 | €5,414 | -€309 | -5.4% |
| Other amounts payable | 47/48 | €9,618 | €14,437 | +€4,819 | +50.1% |
| Accrued charges and deferred income | 492/3 | €825 | €825 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,507 | €10,264 | +€2,757 | +36.7% |
| Other operating charges | 640/8 | €19,280 | €2,646 | -€16,634 | -86.3% |
| Gross operating margin | 9900 | €1,098 | €43,265 | +€42,166 | +3838.6% |
| Operating profit (loss) | 9901 | -€25,689 | €30,354 | +€56,043 | |
| Financial income | 75/76B | €982 | €1,586 | +€603 | +61.4% |
| Recurring financial income | 75 | €982 | €1,586 | +€603 | +61.4% |
| Financial charges | 65/66B | €580 | €839 | +€260 | +44.8% |
| Recurring financial charges | 65 | €580 | €839 | +€260 | +44.8% |
| Profit (loss) for the period before taxes | 9903 | -€25,286 | €31,100 | +€56,386 | |
| Income taxes | 67/77 | €472 | €3,255 | +€2,783 | +590.0% |
| Profit (loss) for the period | 9904 | -€25,758 | €27,846 | +€53,603 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,758 | €27,846 | +€53,603 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.