Aptus: what changed
What changed
Aptus
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
-€10,280
2024 · -€162,864+€152,584
Equity
-€704,971
2024 · -€694,691-€10,280
Cash
€60,483
2024 · €38,846+€21,636
Balance sheet total
€508,407
2024 · €705,423-€197,016
Largest movements
Assets
- Tangible fixed assets -€102,921
down €102,921 (-31.8%), from €323,548 to €220,627
of which Other tangible fixed assets: -€87,207
- Receivables within one year -€50,726
down €50,726 (-20.8%), from €243,314 to €192,588
of which Trade receivables: -€47,462
- Intangible fixed assets -€38,390
down €38,390 (-80.9%), from €47,456 to €9,066
- Cash +€21,636
up €21,636 (+55.7%), from €38,846 to €60,483
mainly Debts after one year (+€505,874) and Depreciation (+€139,853)
- Deferred charges and accrued income -€15,638
down €15,638 (-40.3%), from €38,777 to €23,140
Equity and liabilities
- Other debts -€649,000
down €649,000 (-74.1%), from €876,360 to €227,360
- Debts after one year +€505,874
up €505,874 (+809%), from €62,530 to €568,404
- Trade debts -€45,544
down €45,544 (-33.8%), from €134,689 to €89,145
- Accrued charges and deferred income +€11,809
up €11,809 (+4.1%), from €287,855 to €299,664
- Profit (loss) carried forward -€10,280
down €10,280 (-1.3%), from -€762,891 to -€773,171
Income statement
- Staff costs -€138,905
down €138,905 (-41.4%), from €335,402 to €196,497
- Depreciation -€20,967
down €20,967 (-13.0%), from €160,820 to €139,853
- Other operating charges +€4,684
up €4,684 (+66.9%), from €7,001 to €11,685
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€162,864
Gross operating margin
-€1,876
Staff costs
+€138,905
Depreciation
+€20,967
Provisions
+€18
Other operating charges
-€4,684
Financial income
-€1,047
Financial charges
-€1,256
Taxes
+€1,557
Result 2025
-€10,280
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€485,695
Investment
+€1,458
Financing
+€505,874
Cash 2024
€38,846
From operations (derived)
-€485,695
Net result for the year
-€10,280
Depreciation
+€139,853
Stocks and contracts
+€10,978
Receivables within one year
+€50,726
Deferred charges and accrued income
+€15,638
Provisions
-€83
Trade debts
-€45,544
Tax, wage and social debts
-€9,792
Other debts
-€649,000
Accrued charges and deferred income
+€11,809
Investment (derived)
+€1,458
Investment in fixed assets (net)
+€1,458
Financing
+€505,874
Debts after one year
+€505,874
Cash 2025
€60,483
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €705,423 | €508,407 | -€197,016 | -27.9% |
| Fixed assets | 21/28 | €371,304 | €229,993 | -€141,311 | -38.1% |
| Intangible fixed assets | 21 | €47,456 | €9,066 | -€38,390 | -80.9% |
| Tangible fixed assets | 22/27 | €323,548 | €220,627 | -€102,921 | -31.8% |
| Plant, machinery and equipment | 23 | €44,958 | €31,039 | -€13,919 | -31.0% |
| Furniture and vehicles | 24 | €14,130 | €12,335 | -€1,795 | -12.7% |
| Other tangible fixed assets | 26 | €264,460 | €177,253 | -€87,207 | -33.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €334,119 | €278,414 | -€55,705 | -16.7% |
| Stocks and contracts in progress | 3 | €13,181 | €2,203 | -€10,978 | -83.3% |
| Stocks | 30/36 | €13,181 | €2,203 | -€10,978 | -83.3% |
| Amounts receivable within one year | 40/41 | €243,314 | €192,588 | -€50,726 | -20.8% |
| Trade receivables | 40 | €230,965 | €183,503 | -€47,462 | -20.5% |
| Other amounts receivable | 41 | €12,349 | €9,086 | -€3,264 | -26.4% |
| Cash at bank and in hand | 54/58 | €38,846 | €60,483 | +€21,636 | +55.7% |
| Deferred charges and accrued income | 490/1 | €38,777 | €23,140 | -€15,638 | -40.3% |
| Total equity and liabilities | 10/49 | €705,423 | €508,407 | -€197,016 | -27.9% |
| Equity | 10/15 | -€694,691 | -€704,971 | -€10,280 | -1.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€762,891 | -€773,171 | -€10,280 | -1.3% |
| Provisions and deferred taxes | 16 | €166 | €83 | -€83 | -49.9% |
| Provisions for liabilities and charges | 160/5 | €166 | €83 | -€83 | -49.9% |
| Pensions and similar obligations | 160 | €166 | €83 | -€83 | -49.9% |
| Amounts payable | 17/49 | €1,399,947 | €1,213,294 | -€186,653 | -13.3% |
| Amounts payable after more than one year | 17 | €62,530 | €568,404 | +€505,874 | +809% |
| Financial debts | 170/4 | €62,530 | €568,404 | +€505,874 | +809% |
| Amounts payable within one year | 42/48 | €1,049,563 | €345,227 | -€704,336 | -67.1% |
| Trade debts | 44 | €134,689 | €89,145 | -€45,544 | -33.8% |
| Suppliers | 440/4 | €134,689 | €89,145 | -€45,544 | -33.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €38,514 | €28,722 | -€9,792 | -25.4% |
| Taxes | 450/3 | €9,716 | €6,802 | -€2,914 | -30.0% |
| Remuneration and social security | 454/9 | €28,797 | €21,919 | -€6,878 | -23.9% |
| Other amounts payable | 47/48 | €876,360 | €227,360 | -€649,000 | -74.1% |
| Accrued charges and deferred income | 492/3 | €287,855 | €299,664 | +€11,809 | +4.1% |
| Non-recurring operating income | 76A | €434 | €0 | -€434 | -100% |
| Remuneration, social security and pensions | 62 | €335,402 | €196,497 | -€138,905 | -41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160,820 | €139,853 | -€20,967 | -13.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€65 | -€83 | -€18 | -28.3% |
| Other operating charges | 640/8 | €7,001 | €11,685 | +€4,684 | +66.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €351,627 | €349,751 | -€1,876 | -0.5% |
| Operating profit (loss) | 9901 | -€151,531 | €1,799 | +€153,330 | |
| Financial income | 75/76B | €1,049 | €1 | -€1,047 | -99.9% |
| Recurring financial income | 75 | €1,049 | €1 | -€1,047 | -99.9% |
| Financial charges | 65/66B | €10,211 | €11,467 | +€1,256 | +12.3% |
| Recurring financial charges | 65 | €10,211 | €11,467 | +€1,256 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | -€160,693 | -€9,667 | +€151,027 | +94.0% |
| Income taxes | 67/77 | €2,171 | €613 | -€1,557 | -71.7% |
| Profit (loss) for the period | 9904 | -€162,864 | -€10,280 | +€152,584 | +93.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€162,864 | -€10,280 | +€152,584 | +93.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.