AP FILMS: 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.
AP FILMS
Largest movements
- Receivables within one year -€2,879
down €2,879 (-20.4%), from €14,127 to €11,248
of which Trade receivables: -€2,904
- Tangible fixed assets -€943
down €943 (-87.3%), from €1,081 to €138
- Cash -€785
down €785 (-3.3%), from €23,960 to €23,175
mainly Net result for the year (-€11,769)
- Profit (loss) carried forward -€11,769
down €11,769 (-67.7%), from €17,387 to €5,617
- Tax, wage and social debts +€3,151
up €3,151 (+19.2%), from €16,407 to €19,558
of which Remuneration and social security: +€11,143
- Trade debts +€2,424
up €2,424 (+176%), from €1,374 to €3,798
- Short-term financial debts +€1,587
new in 2024: €1,587
- Gross operating margin -€12,291
down €12,291, from €9,419 to -€2,872
- Depreciation -€1,892
down €1,892 (-66.7%), from €2,835 to €943
- Taxes +€1,803
up €1,803 (+56.4%), from €3,197 to €5,000
- Other operating charges +€683
up €683 (+33.4%), from €2,047 to €2,730
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 | €39,168 | €34,560 | -€4,608 | -11.8% |
| Fixed assets | 21/28 | €1,081 | €138 | -€943 | -87.3% |
| Tangible fixed assets | 22/27 | €1,081 | €138 | -€943 | -87.3% |
| Furniture and vehicles | 24 | €1,081 | €138 | -€943 | -87.3% |
| Current assets | 29/58 | €38,087 | €34,422 | -€3,664 | -9.6% |
| Amounts receivable within one year | 40/41 | €14,127 | €11,248 | -€2,879 | -20.4% |
| Trade receivables | 40 | €14,055 | €11,151 | -€2,904 | -20.7% |
| Other amounts receivable | 41 | €72 | €97 | +€24 | +33.9% |
| Cash at bank and in hand | 54/58 | €23,960 | €23,175 | -€785 | -3.3% |
| Total equity and liabilities | 10/49 | €39,168 | €34,560 | -€4,608 | -11.8% |
| Equity | 10/15 | €21,387 | €9,617 | -€11,769 | -55.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Capital | 10 | €4,000 | €4,000 | = | 0.0% |
| Issued capital | 100 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,387 | €5,617 | -€11,769 | -67.7% |
| Amounts payable | 17/49 | €17,781 | €24,943 | +€7,162 | +40.3% |
| Amounts payable within one year | 42/48 | €17,781 | €24,943 | +€7,162 | +40.3% |
| Financial debts | 43 | - | €1,587 | +€1,587 | |
| Credit institutions | 430/8 | - | €1,587 | +€1,587 | |
| Trade debts | 44 | €1,374 | €3,798 | +€2,424 | +176% |
| Suppliers | 440/4 | €1,374 | €3,798 | +€2,424 | +176% |
| Taxes, remuneration and social security | 45 | €16,407 | €19,558 | +€3,151 | +19.2% |
| Taxes | 450/3 | €12,383 | €4,391 | -€7,993 | -64.5% |
| Remuneration and social security | 454/9 | €4,024 | €15,167 | +€11,143 | +277% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,835 | €943 | -€1,892 | -66.7% |
| Other operating charges | 640/8 | €2,047 | €2,730 | +€683 | +33.4% |
| Gross operating margin | 9900 | €9,419 | -€2,872 | -€12,291 | |
| Operating profit (loss) | 9901 | €4,537 | -€6,545 | -€11,083 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €218 | €224 | +€6 | +2.9% |
| Recurring financial charges | 65 | €218 | €224 | +€6 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €4,320 | -€6,769 | -€11,089 | |
| Income taxes | 67/77 | €3,197 | €5,000 | +€1,803 | +56.4% |
| Profit (loss) for the period | 9904 | €1,123 | -€11,769 | -€12,892 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,123 | -€11,769 | -€12,892 |
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 16 October 2026 via checked.be.