FH APK & Q: 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.
FH APK & Q
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€45,000
new in 2025: €45,000
- Financial charges +€365
up €365 (+0.1%), from €244,246 to €244,611
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 | €49,327,236 | €49,326,918 | -€318 | 0.0% |
| Fixed assets | 21/28 | €49,326,571 | €49,326,571 | = | 0.0% |
| Financial fixed assets | 28 | €49,326,571 | €49,326,571 | = | 0.0% |
| Current assets | 29/58 | €665 | €347 | -€318 | -47.9% |
| Cash at bank and in hand | 54/58 | €665 | €347 | -€318 | -47.9% |
| Total equity and liabilities | 10/49 | €49,327,236 | €49,326,918 | -€318 | 0.0% |
| Equity | 10/15 | -€571,252 | -€742,159 | -€170,907 | -29.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€591,252 | -€762,159 | -€170,907 | -28.9% |
| Amounts payable | 17/49 | €49,898,488 | €50,069,077 | +€170,589 | +0.3% |
| Amounts payable after more than one year | 17 | €49,663,324 | €49,837,475 | +€174,151 | +0.4% |
| Other amounts payable | 178/9 | €49,663,324 | €49,837,475 | +€174,151 | +0.4% |
| Amounts payable within one year | 42/48 | €30,165 | €26,165 | -€4,000 | -13.3% |
| Trade debts | 44 | €28,590 | €24,590 | -€4,000 | -14.0% |
| Suppliers | 440/4 | €28,590 | €24,590 | -€4,000 | -14.0% |
| Taxes, remuneration and social security | 45 | €1,575 | €1,575 | = | 0.0% |
| Taxes | 450/3 | €1,575 | €1,575 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €204,999 | €205,437 | +€438 | +0.2% |
| Other operating charges | 640/8 | €961 | €1,045 | +€84 | +8.7% |
| Gross operating margin | 9900 | €29,915 | €29,749 | -€166 | -0.6% |
| Operating profit (loss) | 9901 | €28,954 | €28,704 | -€250 | -0.9% |
| Financial income | 75/76B | - | €45,000 | +€45,000 | |
| Recurring financial income | 75 | - | €45,000 | +€45,000 | |
| Financial charges | 65/66B | €244,246 | €244,611 | +€365 | +0.1% |
| Recurring financial charges | 65 | €244,246 | €244,611 | +€365 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€215,292 | -€170,907 | +€44,385 | +20.6% |
| Profit (loss) for the period | 9904 | -€215,292 | -€170,907 | +€44,385 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€215,292 | -€170,907 | +€44,385 | +20.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.