APERIA SOLUTIONS: 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.
APERIA SOLUTIONS
Largest movements
- Receivables within one year -€32,479
down €32,479 (-23.8%), from €136,189 to €103,711
of which Other amounts receivable: -€16,575
- Tangible fixed assets +€8,364
up €8,364 (+311%), from €2,687 to €11,051
of which Furniture and vehicles: +€9,600
- Profit (loss) carried forward -€23,414
down €23,414 (-20.9%), from €112,062 to €88,648
- Debts after one year +€7,028
new in 2024: €7,028
- Trade debts -€5,733
down €5,733 (-63.4%), from €9,044 to €3,311
- Tax, wage and social debts -€5,132
down €5,132 (-49.9%), from €10,286 to €5,154
- Current portion of long-term debt +€2,667
up €2,667 (+267%), from €1,000 to €3,667
- Gross operating margin -€35,210
down €35,210, from €19,468 to -€15,742
- Financial income -€4,938
no longer reported in 2024 (was €4,938)
- Taxes -€3,438
down €3,438 (-51.9%), from €6,631 to €3,193
- Financial charges +€891
up €891 (+49.8%), from €1,787 to €2,678
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 | €146,652 | €122,414 | -€24,239 | -16.5% |
| Fixed assets | 21/28 | €2,687 | €11,051 | +€8,364 | +311% |
| Tangible fixed assets | 22/27 | €2,687 | €11,051 | +€8,364 | +311% |
| Plant, machinery and equipment | 23 | €2,641 | €1,406 | -€1,236 | -46.8% |
| Furniture and vehicles | 24 | €46 | €9,645 | +€9,600 | +21,090% |
| Current assets | 29/58 | €143,966 | €111,363 | -€32,603 | -22.6% |
| Amounts receivable within one year | 40/41 | €136,189 | €103,711 | -€32,479 | -23.8% |
| Trade receivables | 40 | €15,904 | - | -€15,904 | |
| Other amounts receivable | 41 | €120,286 | €103,711 | -€16,575 | -13.8% |
| Cash at bank and in hand | 54/58 | €7,776 | €7,652 | -€124 | -1.6% |
| Total equity and liabilities | 10/49 | €146,652 | €122,414 | -€24,239 | -16.5% |
| Equity | 10/15 | €126,322 | €102,908 | -€23,414 | -18.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,062 | €88,648 | -€23,414 | -20.9% |
| Amounts payable | 17/49 | €20,330 | €19,505 | -€825 | -4.1% |
| Amounts payable after more than one year | 17 | - | €7,028 | +€7,028 | |
| Financial debts | 170/4 | - | €7,028 | +€7,028 | |
| Amounts payable within one year | 42/48 | €20,330 | €12,478 | -€7,853 | -38.6% |
| Current portion of amounts payable after more than one year | 42 | €1,000 | €3,667 | +€2,667 | +267% |
| Trade debts | 44 | €9,044 | €3,311 | -€5,733 | -63.4% |
| Suppliers | 440/4 | €9,044 | €3,311 | -€5,733 | -63.4% |
| Taxes, remuneration and social security | 45 | €10,286 | €5,154 | -€5,132 | -49.9% |
| Taxes | 450/3 | €10,286 | €5,154 | -€5,132 | -49.9% |
| Other amounts payable | 47/48 | - | €345 | +€345 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,837 | €1,801 | -€36 | -1.9% |
| Other operating charges | 640/8 | €183 | - | -€183 | |
| Gross operating margin | 9900 | €19,468 | -€15,742 | -€35,210 | |
| Operating profit (loss) | 9901 | €17,448 | -€17,543 | -€34,991 | |
| Financial income | 75/76B | €4,938 | - | -€4,938 | |
| Recurring financial income | 75 | €4,938 | - | -€4,938 | |
| Financial charges | 65/66B | €1,787 | €2,678 | +€891 | +49.8% |
| Recurring financial charges | 65 | €1,787 | €2,678 | +€891 | +49.8% |
| Profit (loss) for the period before taxes | 9903 | €20,598 | -€20,221 | -€40,820 | |
| Income taxes | 67/77 | €6,631 | €3,193 | -€3,438 | -51.9% |
| Profit (loss) for the period | 9904 | €13,968 | -€23,414 | -€37,382 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,968 | -€23,414 | -€37,382 |
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 19 October 2026 via checked.be.