APIARIUS: 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.
APIARIUS
Largest movements
- Receivables within one year +€23,338
new in 2024: €23,338
- Cash +€3,046
new in 2024: €3,046
mainly Net result for the year (+€44,531) and Tax, wage and social debts (+€3,908)
- Deferred charges and accrued income -€2,337
no longer reported in 2024 (was €2,337)
- Profit (loss) carried forward +€44,531
up €44,531 (+92.8%), from -€47,985 to -€3,454
- Other debts -€10,160
no longer reported in 2024 (was €10,160)
- Trade debts -€8,982
down €8,982 (-63.3%), from €14,199 to €5,217
- Short-term financial debts -€5,250
no longer reported in 2024 (was €5,250)
- Tax, wage and social debts +€3,908
up €3,908 (+1549.3%), from €252 to €4,160
- Gross operating margin +€54,312
up €54,312, from -€6,058 to €48,254
- Taxes +€4,029
up €4,029 (+3063.2%), from €132 to €4,160
- Write-downs -€3,580
no longer reported in 2024 (was €3,580)
- Financial income +€984
up €984 (+80619.7%), from €1 to €985
- Financial charges -€879
down €879 (-80.9%), from €1,086 to €207
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 | €2,337 | €26,383 | +€24,047 | +1029.1% |
| Current assets | 29/58 | €2,337 | €26,383 | +€24,047 | +1029.1% |
| Amounts receivable within one year | 40/41 | - | €23,338 | +€23,338 | |
| Other amounts receivable | 41 | - | €23,338 | +€23,338 | |
| Cash at bank and in hand | 54/58 | - | €3,046 | +€3,046 | |
| Deferred charges and accrued income | 490/1 | €2,337 | - | -€2,337 | |
| Total equity and liabilities | 10/49 | €2,337 | €26,383 | +€24,047 | +1029.1% |
| Equity | 10/15 | -€27,525 | €17,006 | +€44,531 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | -€47,985 | -€3,454 | +€44,531 | +92.8% |
| Amounts payable | 17/49 | €29,861 | €9,377 | -€20,485 | -68.6% |
| Amounts payable within one year | 42/48 | €29,861 | €9,377 | -€20,485 | -68.6% |
| Financial debts | 43 | €5,250 | - | -€5,250 | |
| Credit institutions | 430/8 | €5,250 | - | -€5,250 | |
| Trade debts | 44 | €14,199 | €5,217 | -€8,982 | -63.3% |
| Suppliers | 440/4 | €14,199 | €5,217 | -€8,982 | -63.3% |
| Taxes, remuneration and social security | 45 | €252 | €4,160 | +€3,908 | +1549.3% |
| Taxes | 450/3 | €252 | €4,160 | +€3,908 | +1549.3% |
| Other amounts payable | 47/48 | €10,160 | - | -€10,160 | |
| Non-recurring operating income | 76A | - | €60,507 | +€60,507 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,580 | - | -€3,580 | |
| Other operating charges | 640/8 | €363 | €340 | -€23 | -6.4% |
| Non-recurring operating charges | 66A | €180 | - | -€180 | |
| Gross operating margin | 9900 | -€6,058 | €48,254 | +€54,312 | |
| Operating profit (loss) | 9901 | -€10,182 | €47,914 | +€58,095 | |
| Financial income | 75/76B | €1 | €985 | +€984 | +80619.7% |
| Recurring financial income | 75 | €1 | €985 | +€984 | +80619.7% |
| Financial charges | 65/66B | €1,086 | €207 | -€879 | -80.9% |
| Recurring financial charges | 65 | €1,086 | €207 | -€879 | -80.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,267 | €48,691 | +€59,958 | |
| Income taxes | 67/77 | €132 | €4,160 | +€4,029 | +3063.2% |
| Profit (loss) for the period | 9904 | -€11,398 | €44,531 | +€55,930 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,398 | €44,531 | +€55,930 |
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 29 September 2026 via checked.be.