APEROCK.BE: 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.
APEROCK.BE
Largest movements
- Tangible fixed assets -€1,288
down €1,288 (-12.6%), from €10,192 to €8,904
- Receivables within one year -€1,078
down €1,078 (-56.7%), from €1,902 to €824
of which Other amounts receivable: -€578
- Profit (loss) carried forward -€9,808
down €9,808 (-96.3%), from €10,188 to €379
- Debts within one year +€7,401
up €7,401 (+140%), from €5,268 to €12,669
- Purchases and services +€34,698
new in 2024: €34,698
- Gross operating margin -€3,808
down €3,808 (-636%), from -€599 to -€4,407
- Depreciation -€821
down €821 (-13.4%), from €6,123 to €5,303
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 | €15,456 | €13,049 | -€2,408 | -15.6% |
| Fixed assets | 21/28 | €10,192 | €8,904 | -€1,288 | -12.6% |
| Tangible fixed assets | 22/27 | €10,192 | €8,904 | -€1,288 | -12.6% |
| Plant, machinery and equipment | 23 | €10,192 | €8,904 | -€1,288 | -12.6% |
| Current assets | 29/58 | €5,264 | €4,145 | -€1,120 | -21.3% |
| Amounts receivable within one year | 40/41 | €1,902 | €824 | -€1,078 | -56.7% |
| Trade receivables | 40 | €500 | - | -€500 | |
| Other amounts receivable | 41 | €1,402 | €824 | -€578 | -41.2% |
| Cash at bank and in hand | 54/58 | €3,363 | €3,321 | -€42 | -1.2% |
| Total equity and liabilities | 10/49 | €15,456 | €13,049 | -€2,408 | -15.6% |
| Equity | 10/15 | €10,188 | €379 | -€9,808 | -96.3% |
| Profit (loss) carried forward | 14 | €10,188 | €379 | -€9,808 | -96.3% |
| Amounts payable | 17/49 | €5,268 | €12,669 | +€7,401 | +140% |
| Amounts payable within one year | 42/48 | €5,268 | €12,669 | +€7,401 | +140% |
| Trade debts | 44 | €1,188 | €3 | -€1,185 | -99.7% |
| Suppliers | 440/4 | €1,188 | €3 | -€1,185 | -99.7% |
| Taxes, remuneration and social security | 45 | - | €53 | +€53 | |
| Taxes | 450/3 | - | €53 | +€53 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €34,698 | +€34,698 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,123 | €5,303 | -€821 | -13.4% |
| Non-recurring operating charges | 66A | - | €10 | +€10 | |
| Gross operating margin | 9900 | -€599 | -€4,407 | -€3,808 | -636% |
| Operating profit (loss) | 9901 | -€6,722 | -€9,720 | -€2,998 | -44.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €57 | €89 | +€32 | +56.5% |
| Recurring financial charges | 65 | €57 | €89 | +€32 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,779 | -€9,808 | -€3,030 | -44.7% |
| Profit (loss) for the period | 9904 | -€6,779 | -€9,808 | -€3,030 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,779 | -€9,808 | -€3,030 | -44.7% |
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 21 October 2026 via checked.be.