APETIJD: what changed
Two fiscal 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.
APETIJD
Largest movements
- Cash -€11,532
down €11,532 (-94.2%), from €12,247 to €715
mainly Net result for the year (-€11,424) and Tax, wage and social debts (-€2,127)
- Receivables within one year -€2,628
down €2,628 (-69.7%), from €3,770 to €1,142
of which Trade receivables: -€3,770
- Tangible fixed assets -€423
down €423 (-21.4%), from €1,978 to €1,555
- Profit (loss) carried forward -€11,424
down €11,424, from €574 to -€10,850
- Tax, wage and social debts -€2,127
down €2,127 (-96.1%), from €2,214 to €86
- Trade debts -€666
down €666 (-18.4%), from €3,621 to €2,955
- Other debts -€366
down €366 (-49.8%), from €735 to €369
- Gross operating margin -€38,129
down €38,129, from €29,102 to -€9,027
- Other operating charges +€651
up €651 (+78.2%), from €833 to €1,484
- Financial charges -€293
down €293 (-37.4%), from €783 to €490
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.
Cash bridge derived
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 | €19,913 | €5,329 | -€14,584 | -73.2% |
| Fixed assets | 21/28 | €1,978 | €1,555 | -€423 | -21.4% |
| Tangible fixed assets | 22/27 | €1,978 | €1,555 | -€423 | -21.4% |
| Furniture and vehicles | 24 | €1,978 | €1,555 | -€423 | -21.4% |
| Current assets | 29/58 | €17,934 | €3,774 | -€14,160 | -79.0% |
| Amounts receivable after more than one year | 29 | €1,917 | €1,917 | = | 0.0% |
| Other amounts receivable | 291 | €1,917 | €1,917 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,770 | €1,142 | -€2,628 | -69.7% |
| Trade receivables | 40 | €3,770 | €0 | -€3,770 | -100.0% |
| Other amounts receivable | 41 | - | €1,142 | +€1,142 | |
| Cash at bank and in hand | 54/58 | €12,247 | €715 | -€11,532 | -94.2% |
| Total equity and liabilities | 10/49 | €19,913 | €5,329 | -€14,584 | -73.2% |
| Equity | 10/15 | €13,342 | €1,918 | -€11,424 | -85.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €368 | €368 | = | 0.0% |
| Non-distributable reserves | 130/1 | €368 | €368 | = | 0.0% |
| Reserves not available under the articles | 1311 | €368 | €368 | = | 0.0% |
| Profit (loss) carried forward | 14 | €574 | -€10,850 | -€11,424 | |
| Amounts payable | 17/49 | €6,570 | €3,411 | -€3,159 | -48.1% |
| Amounts payable within one year | 42/48 | €6,570 | €3,411 | -€3,159 | -48.1% |
| Trade debts | 44 | €3,621 | €2,955 | -€666 | -18.4% |
| Suppliers | 440/4 | €3,621 | €2,955 | -€666 | -18.4% |
| Taxes, remuneration and social security | 45 | €2,214 | €86 | -€2,127 | -96.1% |
| Taxes | 450/3 | €2,214 | €86 | -€2,127 | -96.1% |
| Other amounts payable | 47/48 | €735 | €369 | -€366 | -49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203 | €423 | +€220 | +108.3% |
| Other operating charges | 640/8 | €833 | €1,484 | +€651 | +78.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €29,102 | -€9,027 | -€38,129 | |
| Operating profit (loss) | 9901 | €28,066 | -€10,934 | -€39,000 | |
| Financial income | 75/76B | €42 | €0 | -€42 | -100.0% |
| Recurring financial income | 75 | €42 | €0 | -€42 | -100.0% |
| Financial charges | 65/66B | €783 | €490 | -€293 | -37.4% |
| Recurring financial charges | 65 | €783 | €490 | -€293 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €27,325 | -€11,424 | -€38,749 | |
| Income taxes | 67/77 | €86 | €0 | -€86 | -100.0% |
| Profit (loss) for the period | 9904 | €27,238 | -€11,424 | -€38,663 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,238 | -€11,424 | -€38,663 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.