APY Conseils: 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.
APY Conseils
Largest movements
- Cash -€31,113
down €31,113 (-40.8%), from €76,222 to €45,109
mainly Contributions, distributions and other (-€15,000) and Other debts (-€12,690)
- Tangible fixed assets -€7,600
down €7,600 (-32.4%), from €23,468 to €15,867
- Profit (loss) carried forward -€27,160
down €27,160 (-45.3%), from €59,953 to €32,793
- Other debts -€12,690
down €12,690 (-45.8%), from €27,690 to €15,000
- Depreciation +€1,995
up €1,995 (+39.1%), from €5,106 to €7,101
- Other operating charges +€993
up €993 (+84.2%), from €1,180 to €2,173
- Financial income -€177
down €177 (-14.1%), from €1,252 to €1,075
- Financial charges +€130
up €130 (+150.6%), from €86 to €216
- Taxes -€44
down €44 (-14.7%), from €302 to €258
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 | €109,911 | €70,297 | -€39,613 | -36.0% |
| Fixed assets | 21/28 | €23,468 | €15,867 | -€7,600 | -32.4% |
| Tangible fixed assets | 22/27 | €23,468 | €15,867 | -€7,600 | -32.4% |
| Furniture and vehicles | 24 | €23,468 | €15,867 | -€7,600 | -32.4% |
| Current assets | 29/58 | €86,443 | €54,430 | -€32,013 | -37.0% |
| Stocks and contracts in progress | 3 | €1,750 | €1,750 | = | 0.0% |
| Stocks | 30/36 | €1,750 | €1,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,605 | €7,175 | -€430 | -5.7% |
| Trade receivables | 40 | €7,287 | €1,678 | -€5,609 | -77.0% |
| Other amounts receivable | 41 | €318 | €5,497 | +€5,179 | +1628.1% |
| Cash at bank and in hand | 54/58 | €76,222 | €45,109 | -€31,113 | -40.8% |
| Deferred charges and accrued income | 490/1 | €866 | €396 | -€470 | -54.3% |
| Total equity and liabilities | 10/49 | €109,911 | €70,297 | -€39,613 | -36.0% |
| Equity | 10/15 | €80,132 | €52,972 | -€27,160 | -33.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €179 | €179 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €179 | €179 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,953 | €32,793 | -€27,160 | -45.3% |
| Amounts payable | 17/49 | €29,779 | €17,325 | -€12,454 | -41.8% |
| Amounts payable within one year | 42/48 | €29,779 | €17,325 | -€12,454 | -41.8% |
| Trade debts | 44 | €1,709 | €1,574 | -€135 | -7.9% |
| Suppliers | 440/4 | €1,709 | €1,574 | -€135 | -7.9% |
| Taxes, remuneration and social security | 45 | €379 | €751 | +€372 | +98.0% |
| Taxes | 450/3 | €379 | €751 | +€372 | +98.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €27,690 | €15,000 | -€12,690 | -45.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,106 | €7,101 | +€1,995 | +39.1% |
| Other operating charges | 640/8 | €1,180 | €2,173 | +€993 | +84.2% |
| Non-recurring operating charges | 66A | - | €334 | +€334 | |
| Gross operating margin | 9900 | -€3,115 | -€3,152 | -€38 | -1.2% |
| Operating profit (loss) | 9901 | -€9,400 | -€12,760 | -€3,360 | -35.7% |
| Financial income | 75/76B | €1,252 | €1,075 | -€177 | -14.1% |
| Recurring financial income | 75 | €1,252 | €1,075 | -€177 | -14.1% |
| Financial charges | 65/66B | €86 | €216 | +€130 | +150.6% |
| Recurring financial charges | 65 | €86 | €216 | +€130 | +150.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,234 | -€11,902 | -€3,667 | -44.5% |
| Income taxes | 67/77 | €302 | €258 | -€44 | -14.7% |
| Profit (loss) for the period | 9904 | -€8,536 | -€12,160 | -€3,623 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,536 | -€12,160 | -€3,623 | -42.4% |
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 7 October 2026 via checked.be.