A&P Bouw: 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.
A&P Bouw
Largest movements
- Tangible fixed assets +€12,828
up €12,828 (+339%), from €3,787 to €16,615
of which Furniture and vehicles: +€13,627
- Receivables within one year +€10,661
up €10,661 (+300%), from €3,555 to €14,216
of which Trade receivables: +€11,714
- Cash +€5,964
up €5,964 (+889%), from €671 to €6,635
mainly Net result for the year (+€26,708) and Tax, wage and social debts (+€6,114)
- Profit (loss) carried forward +€26,708
up €26,708, from -€2,361 to €24,346
- Tax, wage and social debts +€6,114
new in 2024: €6,114
- Other debts -€1,987
down €1,987 (-37.1%), from €5,355 to €3,368
- Trade debts -€1,382
down €1,382 (-68.4%), from €2,020 to €638
- Gross operating margin +€36,101
up €36,101, from -€2,109 to €33,993
- Taxes +€6,114
new in 2024: €6,114
- Depreciation +€755
up €755 (+366%), from €207 to €962
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,014 | €37,466 | +€29,453 | +368% |
| Fixed assets | 21/28 | €3,787 | €16,615 | +€12,828 | +339% |
| Tangible fixed assets | 22/27 | €3,787 | €16,615 | +€12,828 | +339% |
| Plant, machinery and equipment | 23 | €3,787 | €2,989 | -€799 | -21.1% |
| Furniture and vehicles | 24 | - | €13,627 | +€13,627 | |
| Current assets | 29/58 | €4,226 | €20,851 | +€16,625 | +393% |
| Amounts receivable within one year | 40/41 | €3,555 | €14,216 | +€10,661 | +300% |
| Trade receivables | 40 | €2,036 | €13,750 | +€11,714 | +575% |
| Other amounts receivable | 41 | €1,520 | €466 | -€1,053 | -69.3% |
| Cash at bank and in hand | 54/58 | €671 | €6,635 | +€5,964 | +889% |
| Total equity and liabilities | 10/49 | €8,014 | €37,466 | +€29,453 | +368% |
| Equity | 10/15 | €639 | €27,346 | +€26,708 | +4,181% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,361 | €24,346 | +€26,708 | |
| Amounts payable | 17/49 | €7,375 | €10,120 | +€2,745 | +37.2% |
| Amounts payable within one year | 42/48 | €7,375 | €10,120 | +€2,745 | +37.2% |
| Trade debts | 44 | €2,020 | €638 | -€1,382 | -68.4% |
| Suppliers | 440/4 | €2,020 | €638 | -€1,382 | -68.4% |
| Taxes, remuneration and social security | 45 | - | €6,114 | +€6,114 | |
| Taxes | 450/3 | - | €6,114 | +€6,114 | |
| Other amounts payable | 47/48 | €5,355 | €3,368 | -€1,987 | -37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €207 | €962 | +€755 | +366% |
| Other operating charges | 640/8 | - | €165 | +€165 | |
| Gross operating margin | 9900 | -€2,109 | €33,993 | +€36,101 | |
| Operating profit (loss) | 9901 | -€2,315 | €32,866 | +€35,181 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €47 | €44 | -€4 | -8.0% |
| Recurring financial charges | 65 | €47 | €44 | -€4 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,361 | €32,822 | +€35,183 | |
| Income taxes | 67/77 | - | €6,114 | +€6,114 | |
| Profit (loss) for the period | 9904 | -€2,361 | €26,708 | +€29,069 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,361 | €26,708 | +€29,069 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.