APERTURA: 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.
APERTURA
Largest movements
- Receivables within one year +€35,265
up €35,265 (+643%), from €5,488 to €40,753
of which Other amounts receivable: +€40,753
- Financial fixed assets -€5,400
no longer reported in 2024 (was €5,400)
- Tangible fixed assets -€4,059
down €4,059 (-60.8%), from €6,675 to €2,616
of which Plant, machinery and equipment: -€3,397
- Cash -€2,661
down €2,661 (-93.0%), from €2,863 to €201
mainly Receivables within one year (-€35,265) and Trade debts (-€631)
- Deferred charges and accrued income -€1,963
down €1,963 (-88.6%), from €2,217 to €254
- Profit (loss) carried forward +€13,763
up €13,763 (+10.0%), from -€138,314 to -€124,551
- Other debts +€8,115
up €8,115 (+11.0%), from €73,769 to €81,884
- Trade debts -€631
no longer reported in 2024 (was €631)
- Tax, wage and social debts -€615
down €615 (-63.3%), from €971 to €356
- Gross operating margin +€23,156
up €23,156, from -€7,091 to €16,064
- Depreciation -€3,111
down €3,111 (-55.3%), from €5,623 to €2,512
- Financial income +€1,193
up €1,193 (+5,814%), from €21 to €1,214
- Taxes -€752
down €752 (-84.8%), from €887 to €135
- Other operating charges +€175
up €175 (+31.5%), from €557 to €732
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 | €27,043 | €47,675 | +€20,632 | +76.3% |
| Fixed assets | 21/28 | €16,475 | €6,466 | -€10,009 | -60.8% |
| Intangible fixed assets | 21 | €4,400 | €3,850 | -€550 | -12.5% |
| Tangible fixed assets | 22/27 | €6,675 | €2,616 | -€4,059 | -60.8% |
| Plant, machinery and equipment | 23 | €3,397 | - | -€3,397 | |
| Furniture and vehicles | 24 | €3,278 | €2,616 | -€662 | -20.2% |
| Financial fixed assets | 28 | €5,400 | - | -€5,400 | |
| Current assets | 29/58 | €10,568 | €41,209 | +€30,641 | +290% |
| Amounts receivable within one year | 40/41 | €5,488 | €40,753 | +€35,265 | +643% |
| Trade receivables | 40 | €5,488 | - | -€5,488 | |
| Other amounts receivable | 41 | - | €40,753 | +€40,753 | |
| Cash at bank and in hand | 54/58 | €2,863 | €201 | -€2,661 | -93.0% |
| Deferred charges and accrued income | 490/1 | €2,217 | €254 | -€1,963 | -88.6% |
| Total equity and liabilities | 10/49 | €27,043 | €47,675 | +€20,632 | +76.3% |
| Equity | 10/15 | -€48,328 | -€34,565 | +€13,763 | +28.5% |
| Contributions | 10/11 | €81,805 | €81,805 | = | 0.0% |
| Capital | 10 | €81,805 | €81,805 | = | 0.0% |
| Issued capital | 100 | €81,805 | €81,805 | = | 0.0% |
| Reserves | 13 | €8,180 | €8,180 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,180 | €8,180 | = | 0.0% |
| Legal reserve | 130 | €8,180 | €8,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,314 | -€124,551 | +€13,763 | +10.0% |
| Amounts payable | 17/49 | €75,371 | €82,240 | +€6,869 | +9.1% |
| Amounts payable within one year | 42/48 | €75,371 | €82,240 | +€6,869 | +9.1% |
| Trade debts | 44 | €631 | - | -€631 | |
| Suppliers | 440/4 | €631 | - | -€631 | |
| Taxes, remuneration and social security | 45 | €971 | €356 | -€615 | -63.3% |
| Taxes | 450/3 | €971 | €356 | -€615 | -63.3% |
| Other amounts payable | 47/48 | €73,769 | €81,884 | +€8,115 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,623 | €2,512 | -€3,111 | -55.3% |
| Other operating charges | 640/8 | €557 | €732 | +€175 | +31.5% |
| Gross operating margin | 9900 | -€7,091 | €16,064 | +€23,156 | |
| Operating profit (loss) | 9901 | -€13,271 | €12,820 | +€26,092 | |
| Financial income | 75/76B | €21 | €1,214 | +€1,193 | +5,814% |
| Recurring financial income | 75 | €21 | €1,214 | +€1,193 | +5,814% |
| Financial charges | 65/66B | €130 | €137 | +€7 | +5.4% |
| Recurring financial charges | 65 | €130 | €137 | +€7 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,380 | €13,897 | +€27,278 | |
| Income taxes | 67/77 | €887 | €135 | -€752 | -84.8% |
| Profit (loss) for the period | 9904 | -€14,267 | €13,763 | +€28,030 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,267 | €13,763 | +€28,030 |
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 14 October 2026 via checked.be.