aptaskil: 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.
aptaskil
Largest movements
- Cash -€1.6m
down €1.6m (-24.2%), from €6.6m to €5.0m
mainly Investment in fixed assets (net) (-€1.8m) and Accrued charges and deferred income (-€1.4m)
- Tangible fixed assets +€880,181
up €880,181 (+11.0%), from €8.0m to €8.9m
of which Plant, machinery and equipment: +€1.1m
- Receivables within one year -€769,721
down €769,721 (-20.7%), from €3.7m to €3.0m
of which Other amounts receivable: -€676,720
- Accrued charges and deferred income -€1.4m
down €1.4m (-36.9%), from €3.8m to €2.4m
- Debts within one year -€1.2m
down €1.2m (-22.0%), from €5.3m to €4.1m
- Investment grants +€970,325
up €970,325 (+14.8%), from €6.5m to €7.5m
- Profit (loss) carried forward +€207,962
up €207,962 (+39.1%), from €531,496 to €739,458
- Gross operating margin +€1.0m
up €1.0m (+24.7%), from €4.2m to €5.2m
- Staff costs +€747,659
up €747,659 (+22.7%), from €3.3m to €4.0m
- Purchases and services +€456,099
up €456,099 (+22.3%), from €2.0m to €2.5m
- Depreciation +€223,672
up €223,672 (+31.7%), from €704,615 to €928,287
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 | €18,433,930 | €16,963,499 | -€1.5m | -8.0% |
| Fixed assets | 21/28 | €8,063,283 | €8,930,607 | +€867,324 | +10.8% |
| Intangible fixed assets | 21 | €42,117 | €29,260 | -€12,857 | -30.5% |
| Tangible fixed assets | 22/27 | €8,018,078 | €8,898,259 | +€880,181 | +11.0% |
| Land and buildings | 22 | €177,705 | €164,104 | -€13,601 | -7.7% |
| Plant, machinery and equipment | 23 | €3,260,330 | €4,329,876 | +€1.1m | +32.8% |
| Furniture and vehicles | 24 | €115,458 | €175,014 | +€59,556 | +51.6% |
| Other tangible fixed assets | 26 | €4,464,585 | €4,229,265 | -€235,320 | -5.3% |
| Financial fixed assets | 28 | €3,088 | €3,088 | = | 0.0% |
| Current assets | 29/58 | €10,370,647 | €8,032,892 | -€2.3m | -22.5% |
| Amounts receivable within one year | 40/41 | €3,722,349 | €2,952,628 | -€769,721 | -20.7% |
| Trade receivables | 40 | €487,343 | €394,342 | -€93,001 | -19.1% |
| Other amounts receivable | 41 | €3,235,006 | €2,558,286 | -€676,720 | -20.9% |
| Cash at bank and in hand | 54/58 | €6,642,578 | €5,036,553 | -€1.6m | -24.2% |
| Deferred charges and accrued income | 490/1 | €5,720 | €43,711 | +€37,991 | +664% |
| Total equity and liabilities | 10/49 | €18,433,930 | €16,963,499 | -€1.5m | -8.0% |
| Equity | 10/15 | €7,935,015 | €9,113,302 | +€1.2m | +14.8% |
| Reserves | 13 | €859,453 | €859,453 | = | 0.0% |
| Profit (loss) carried forward | 14 | €531,496 | €739,458 | +€207,962 | +39.1% |
| Investment grants | 15 | €6,544,066 | €7,514,391 | +€970,325 | +14.8% |
| Amounts payable | 17/49 | €10,498,915 | €7,850,197 | -€2.6m | -25.2% |
| Amounts payable after more than one year | 17 | €1,435,146 | €1,347,945 | -€87,201 | -6.1% |
| Financial debts | 170/4 | €1,435,146 | €1,347,945 | -€87,201 | -6.1% |
| Amounts payable within one year | 42/48 | €5,277,856 | €4,114,281 | -€1.2m | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €84,047 | €87,201 | +€3,154 | +3.8% |
| Trade debts | 44 | €842,831 | €1,213,583 | +€370,752 | +44.0% |
| Suppliers | 440/4 | €842,831 | €1,213,583 | +€370,752 | +44.0% |
| Taxes, remuneration and social security | 45 | €646,334 | €911,077 | +€264,743 | +41.0% |
| Taxes | 450/3 | €198,566 | €378,055 | +€179,489 | +90.4% |
| Remuneration and social security | 454/9 | €447,768 | €533,022 | +€85,254 | +19.0% |
| Accrued charges and deferred income | 492/3 | €3,785,913 | €2,387,971 | -€1.4m | -36.9% |
| Turnover | 70 | €1,381,425 | €1,405,065 | +€23,640 | +1.7% |
| Membership fees, donations, legacies and grants | 73 | €4,836,001 | €6,263,247 | +€1.4m | +29.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,046,456 | €2,502,555 | +€456,099 | +22.3% |
| Remuneration, social security and pensions | 62 | €3,296,857 | €4,044,516 | +€747,659 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €704,615 | €928,287 | +€223,672 | +31.7% |
| Other operating charges | 640/8 | €2,867 | €20,245 | +€17,378 | +606% |
| Gross operating margin | 9900 | €4,194,601 | €5,229,941 | +€1.0m | +24.7% |
| Operating profit (loss) | 9901 | €190,262 | €236,893 | +€46,631 | +24.5% |
| Financial income | 75/76B | €3,748 | €29,078 | +€25,330 | +676% |
| Recurring financial income | 75 | €3,748 | €29,078 | +€25,330 | +676% |
| Financial charges | 65/66B | €60,936 | €58,009 | -€2,927 | -4.8% |
| Recurring financial charges | 65 | €60,936 | €58,009 | -€2,927 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €133,074 | €207,962 | +€74,888 | +56.3% |
| Profit (loss) for the period | 9904 | €133,074 | €207,962 | +€74,888 | +56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €133,074 | €207,962 | +€74,888 | +56.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.