APLIGEER: 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.
What changed
APLIGEER
NACE 01.130, Growing of vegetables, melons, roots and tubers
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€21,676
2023 · €15,136+€6,540
Equity
€566,600
2023 · €548,091+€18,509
Cash
€13,599
2023 · €289,370-€275,771
Balance sheet total
€8.3m
2023 · €8.5m-€180,054
Largest movements
Assets
- Receivables within one year -€485,092
down €485,092 (-13.1%), from €3.7m to €3.2m
of which Trade receivables: -€507,000
- Tangible fixed assets +€437,054
up €437,054 (+11.7%), from €3.7m to €4.2m
of which Plant, machinery and equipment: +€235,882
- Cash -€275,771
down €275,771 (-95.3%), from €289,370 to €13,599
mainly Investment in fixed assets (net) (-€1.4m) and Debts after one year (-€249,659)
- Stocks and contracts +€142,377
up €142,377 (+20.1%), from €709,759 to €852,137
Equity and liabilities
- Debts after one year -€249,659
down €249,659 (-27.2%), from €918,415 to €668,756
- Other debts +€196,596
up €196,596 (+163.7%), from €120,112 to €316,709
- Current portion of long-term debt -€163,139
down €163,139 (-39.5%), from €412,798 to €249,659
Income statement
- Turnover +€3.7m
up €3.7m (+13.6%), from €27.4m to €31.2m
- Goods and materials +€3.7m
up €3.7m (+14.1%), from €26.4m to €30.1m
of which Purchases: +€3.8m
- Other operating income +€316,751
up €316,751 (+14.3%), from €2.2m to €2.5m
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.
Result 2023
€15,136
Turnover
+€3.7m
Other operating income
+€316,751
Goods and materials
-€3.7m
Services and other goods
+€57,863
Staff costs
-€86,085
Depreciation
-€12,486
Other operating charges
-€7,514
Other operating items
-€210,016
Financial income
-€12,950
Financial charges
-€64,225
Taxes
+€6,133
Result 2024
€21,676
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.
From operations
+€1.5m
Investment
-€1.4m
Financing
-€415,966
Cash 2023
€289,370
From operations (derived)
+€1.5m
Net result for the year
+€21,676
Depreciation
+€959,460
Stocks and contracts
-€142,377
Receivables within one year
+€485,092
Deferred charges and accrued income
-€1,377
Trade debts
+€43,425
Tax, wage and social debts
-€25,787
Other debts
+€196,596
Investment (derived)
-€1.4m
Investment in fixed assets (net)
-€1.4m
Financing
-€415,966
Debts after one year
-€249,659
Current portion of long-term debt
-€163,139
Contributions, distributions and other
-€3,167
Cash 2024
€13,599
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,454,717 | €8,274,663 | -€180,054 | -2.1% |
| Fixed assets | 21/28 | €3,735,700 | €4,172,754 | +€437,054 | +11.7% |
| Tangible fixed assets | 22/27 | €3,721,913 | €4,158,966 | +€437,054 | +11.7% |
| Land and buildings | 22 | €258,884 | €237,325 | -€21,559 | -8.3% |
| Plant, machinery and equipment | 23 | €440,991 | €676,873 | +€235,882 | +53.5% |
| Furniture and vehicles | 24 | €3,022,038 | €3,244,769 | +€222,730 | +7.4% |
| Financial fixed assets | 28 | €13,787 | €13,787 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €13,787 | €13,787 | = | 0.0% |
| Participating interests | 282 | €13,787 | €13,787 | = | 0.0% |
| Current assets | 29/58 | €4,719,017 | €4,101,909 | -€617,108 | -13.1% |
| Stocks and contracts in progress | 3 | €709,759 | €852,137 | +€142,377 | +20.1% |
| Stocks | 30/36 | €709,759 | €852,137 | +€142,377 | +20.1% |
| Raw materials and consumables | 30/31 | €709,759 | €852,137 | +€142,377 | +20.1% |
| Amounts receivable within one year | 40/41 | €3,711,264 | €3,226,172 | -€485,092 | -13.1% |
| Trade receivables | 40 | €3,708,614 | €3,201,613 | -€507,000 | -13.7% |
| Other amounts receivable | 41 | €2,650 | €24,559 | +€21,909 | +826.6% |
| Cash at bank and in hand | 54/58 | €289,370 | €13,599 | -€275,771 | -95.3% |
| Deferred charges and accrued income | 490/1 | €8,624 | €10,001 | +€1,377 | +16.0% |
| Total equity and liabilities | 10/49 | €8,454,717 | €8,274,663 | -€180,054 | -2.1% |
| Equity | 10/15 | €548,091 | €566,600 | +€18,509 | +3.4% |
| Contributions | 10/11 | €109,006 | €105,839 | -€3,167 | -2.9% |
| Reserves | 13 | €33,886 | €33,886 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33,886 | - | -€33,886 | |
| Reserves not available under the articles | 1311 | €33,886 | - | -€33,886 | |
| Distributable reserves | 133 | - | €33,886 | +€33,886 | |
| Profit (loss) carried forward | 14 | €405,199 | €426,875 | +€21,676 | +5.3% |
| Amounts payable | 17/49 | €7,906,626 | €7,708,063 | -€198,563 | -2.5% |
| Amounts payable after more than one year | 17 | €918,415 | €668,756 | -€249,659 | -27.2% |
| Financial debts | 170/4 | €918,415 | €668,756 | -€249,659 | -27.2% |
| Credit institutions | 173 | €918,415 | €668,756 | -€249,659 | -27.2% |
| Amounts payable within one year | 42/48 | €6,988,211 | €7,039,306 | +€51,096 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €412,798 | €249,659 | -€163,139 | -39.5% |
| Financial debts | 43 | €2,400,000 | €2,400,000 | = | 0.0% |
| Credit institutions | 430/8 | €2,400,000 | €2,400,000 | = | 0.0% |
| Trade debts | 44 | €3,891,174 | €3,934,599 | +€43,425 | +1.1% |
| Suppliers | 440/4 | €3,891,174 | €3,934,599 | +€43,425 | +1.1% |
| Taxes, remuneration and social security | 45 | €164,126 | €138,339 | -€25,787 | -15.7% |
| Taxes | 450/3 | €29,890 | €25,342 | -€4,548 | -15.2% |
| Remuneration and social security | 454/9 | €134,236 | €112,997 | -€21,238 | -15.8% |
| Other amounts payable | 47/48 | €120,112 | €316,709 | +€196,596 | +163.7% |
| Operating income | 70/76A | €29,900,446 | €33,743,312 | +€3.8m | +12.9% |
| Turnover | 70 | €27,423,266 | €31,161,485 | +€3.7m | +13.6% |
| Other operating income | 74 | €2,208,558 | €2,525,309 | +€316,751 | +14.3% |
| Non-recurring operating income | 76A | €268,622 | €56,517 | -€212,105 | -79.0% |
| Operating charges | 60/66A | €29,607,789 | €33,373,073 | +€3.8m | +12.7% |
| Goods for resale, raw materials and consumables | 60 | €26,415,871 | €30,135,022 | +€3.7m | +14.1% |
| Purchases | 600/8 | €26,525,750 | €30,277,400 | +€3.8m | +14.1% |
| Change in stocks: decrease (increase) | 609 | -€109,879 | -€142,377 | -€32,499 | -29.6% |
| Services and other goods | 61 | €1,427,124 | €1,369,261 | -€57,863 | -4.1% |
| Remuneration, social security and pensions | 62 | €766,945 | €853,030 | +€86,085 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €946,974 | €959,460 | +€12,486 | +1.3% |
| Other operating charges | 640/8 | €48,786 | €56,300 | +€7,514 | +15.4% |
| Non-recurring operating charges | 66A | €2,089 | - | -€2,089 | |
| Operating profit (loss) | 9901 | €292,657 | €370,239 | +€77,582 | +26.5% |
| Financial income | 75/76B | €12,950 | - | -€12,950 | |
| Recurring financial income | 75 | €12,950 | - | -€12,950 | |
| Other financial income | 752/9 | €12,950 | - | -€12,950 | |
| Financial charges | 65/66B | €261,746 | €325,970 | +€64,225 | +24.5% |
| Recurring financial charges | 65 | €261,746 | €325,970 | +€64,225 | +24.5% |
| Debt charges | 650 | €260,404 | €324,474 | +€64,071 | +24.6% |
| Other financial charges | 652/9 | €1,342 | €1,496 | +€154 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €43,862 | €44,269 | +€407 | +0.9% |
| Income taxes | 67/77 | €28,726 | €22,593 | -€6,133 | -21.4% |
| Taxes | 670/3 | €28,726 | €22,593 | -€6,133 | -21.4% |
| Profit (loss) for the period | 9904 | €15,136 | €21,676 | +€6,540 | +43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,136 | €21,676 | +€6,540 | +43.2% |
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 12 October 2026 via checked.be.