ApuS² Consult: 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.
ApuS² Consult
Largest movements
- Tangible fixed assets +€39,913
up €39,913 (+657.1%), from €6,074 to €45,987
of which Furniture and vehicles: +€41,552
- Cash +€13,688
up €13,688 (+76.5%), from €17,895 to €31,583
mainly Debts after one year (+€29,597) and Current portion of long-term debt (+€7,472)
- Receivables within one year +€4,838
up €4,838 (+35.6%), from €13,582 to €18,420
of which Other amounts receivable: +€3,885
- Debts after one year +€29,597
new in 2025: €29,597
- Current portion of long-term debt +€7,472
new in 2025: €7,472
- Other debts +€7,429
up €7,429 (+1152.0%), from €645 to €8,073
- Reserves +€7,033
up €7,033 (+22.9%), from €30,753 to €37,786
- Tax, wage and social debts +€5,448
up €5,448 (+454.3%), from €1,199 to €6,648
of which Taxes: +€3,695
- Gross operating margin +€16,105
up €16,105 (+810.0%), from €1,988 to €18,094
- Taxes +€4,386
new in 2025: €4,386
- Depreciation +€4,288
up €4,288 (+250.5%), from €1,712 to €6,000
- Financial charges +€418
up €418 (+332.1%), from €126 to €543
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 | €37,611 | €95,989 | +€58,378 | +155.2% |
| Fixed assets | 21/28 | €6,074 | €45,987 | +€39,913 | +657.1% |
| Tangible fixed assets | 22/27 | €6,074 | €45,987 | +€39,913 | +657.1% |
| Plant, machinery and equipment | 23 | €6,074 | €4,435 | -€1,639 | -27.0% |
| Furniture and vehicles | 24 | - | €41,552 | +€41,552 | |
| Current assets | 29/58 | €31,538 | €50,003 | +€18,465 | +58.6% |
| Amounts receivable within one year | 40/41 | €13,582 | €18,420 | +€4,838 | +35.6% |
| Trade receivables | 40 | €5,577 | €6,530 | +€954 | +17.1% |
| Other amounts receivable | 41 | €8,005 | €11,890 | +€3,885 | +48.5% |
| Cash at bank and in hand | 54/58 | €17,895 | €31,583 | +€13,688 | +76.5% |
| Deferred charges and accrued income | 490/1 | €61 | - | -€61 | |
| Total equity and liabilities | 10/49 | €37,611 | €95,989 | +€58,378 | +155.2% |
| Equity | 10/15 | €35,753 | €42,786 | +€7,033 | +19.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,753 | €37,786 | +€7,033 | +22.9% |
| Distributable reserves | 133 | €30,753 | €37,786 | +€7,033 | +22.9% |
| Amounts payable | 17/49 | €1,859 | €53,204 | +€51,345 | +2762.5% |
| Amounts payable after more than one year | 17 | - | €29,597 | +€29,597 | |
| Financial debts | 170/4 | - | €29,597 | +€29,597 | |
| Amounts payable within one year | 42/48 | €1,859 | €23,607 | +€21,748 | +1170.1% |
| Current portion of amounts payable after more than one year | 42 | - | €7,472 | +€7,472 | |
| Trade debts | 44 | €15 | €1,414 | +€1,399 | +9578.9% |
| Suppliers | 440/4 | €15 | €1,414 | +€1,399 | +9578.9% |
| Taxes, remuneration and social security | 45 | €1,199 | €6,648 | +€5,448 | +454.3% |
| Taxes | 450/3 | €1,199 | €4,894 | +€3,695 | +308.1% |
| Remuneration and social security | 454/9 | - | €1,753 | +€1,753 | |
| Other amounts payable | 47/48 | €645 | €8,073 | +€7,429 | +1152.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,712 | €6,000 | +€4,288 | +250.5% |
| Other operating charges | 640/8 | €369 | €290 | -€79 | -21.3% |
| Gross operating margin | 9900 | €1,988 | €18,094 | +€16,105 | +810.0% |
| Operating profit (loss) | 9901 | -€92 | €11,804 | +€11,896 | |
| Financial income | 75/76B | €254 | €159 | -€95 | -37.4% |
| Recurring financial income | 75 | €254 | €159 | -€95 | -37.4% |
| Financial charges | 65/66B | €126 | €543 | +€418 | +332.1% |
| Recurring financial charges | 65 | €126 | €543 | +€418 | +332.1% |
| Profit (loss) for the period before taxes | 9903 | €36 | €11,420 | +€11,383 | +31281.1% |
| Income taxes | 67/77 | - | €4,386 | +€4,386 | |
| Profit (loss) for the period | 9904 | €36 | €7,033 | +€6,997 | +19227.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36 | €7,033 | +€6,997 | +19227.3% |
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 4 October 2026 via checked.be.