APOCALYPSE BOEUF: 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.
APOCALYPSE BOEUF
Largest movements
- Cash +€82,202
up €82,202 (+226%), from €36,323 to €118,525
mainly Net result for the year (+€95,563) and Trade debts (+€5,596)
- Stocks and contracts +€3,283
up €3,283 (+19.2%), from €17,117 to €20,400
- Profit (loss) carried forward +€95,563
up €95,563 (+63.6%), from -€150,212 to -€54,649
- Other debts -€15,440
down €15,440 (-69.4%), from €22,258 to €6,818
- Trade debts +€5,596
up €5,596 (+4.8%), from €116,700 to €122,296
- Gross operating margin +€106,490
up €106,490, from -€8,932 to €97,558
- Taxes -€1,761
down €1,761 (-100%), from €1,761 to €0
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 | €59,058 | €144,777 | +€85,719 | +145% |
| Fixed assets | 21/28 | €1,449 | €1,040 | -€409 | -28.2% |
| Tangible fixed assets | 22/27 | €949 | €540 | -€409 | -43.1% |
| Plant, machinery and equipment | 23 | €949 | €540 | -€409 | -43.1% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €57,609 | €143,737 | +€86,128 | +150% |
| Stocks and contracts in progress | 3 | €17,117 | €20,400 | +€3,283 | +19.2% |
| Stocks | 30/36 | €17,117 | €20,400 | +€3,283 | +19.2% |
| Amounts receivable within one year | 40/41 | €3,858 | €4,501 | +€643 | +16.7% |
| Trade receivables | 40 | €1,620 | €0 | -€1,620 | -100% |
| Other amounts receivable | 41 | €2,238 | €4,501 | +€2,263 | +101% |
| Cash at bank and in hand | 54/58 | €36,323 | €118,525 | +€82,202 | +226% |
| Deferred charges and accrued income | 490/1 | €310 | €310 | = | 0.0% |
| Total equity and liabilities | 10/49 | €59,058 | €144,777 | +€85,719 | +145% |
| Equity | 10/15 | -€131,662 | -€36,099 | +€95,563 | +72.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€150,212 | -€54,649 | +€95,563 | +63.6% |
| Amounts payable | 17/49 | €190,720 | €180,876 | -€9,844 | -5.2% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €140,720 | €130,876 | -€9,844 | -7.0% |
| Trade debts | 44 | €116,700 | €122,296 | +€5,596 | +4.8% |
| Suppliers | 440/4 | €116,700 | €122,296 | +€5,596 | +4.8% |
| Taxes, remuneration and social security | 45 | €1,761 | €1,761 | = | 0.0% |
| Taxes | 450/3 | €1,761 | €1,761 | = | 0.0% |
| Other amounts payable | 47/48 | €22,258 | €6,818 | -€15,440 | -69.4% |
| Remuneration, social security and pensions | 62 | €212 | €0 | -€212 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €278 | €409 | +€131 | +47.2% |
| Other operating charges | 640/8 | €1,899 | €1,564 | -€335 | -17.7% |
| Gross operating margin | 9900 | -€8,932 | €97,558 | +€106,490 | |
| Operating profit (loss) | 9901 | -€11,321 | €95,586 | +€106,906 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €189 | €23 | -€166 | -88.0% |
| Recurring financial charges | 65 | €189 | €23 | -€166 | -88.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,510 | €95,563 | +€107,073 | |
| Income taxes | 67/77 | €1,761 | €0 | -€1,761 | -100% |
| Profit (loss) for the period | 9904 | -€13,271 | €95,563 | +€108,834 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,271 | €95,563 | +€108,834 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.