ApoGimmo: 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.
ApoGimmo
Largest movements
- Receivables within one year +€62,764
up €62,764 (+252.4%), from €24,870 to €87,633
of which Trade receivables: +€56,667
- Cash +€31,852
up €31,852 (+263.4%), from €12,092 to €43,944
mainly Trade debts (+€71,547) and Contributions, distributions and other (+€12,400)
- Trade debts +€71,547
up €71,547 (+5797.1%), from €1,234 to €72,782
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Reserves +€7,109
up €7,109 (+42.7%), from €16,655 to €23,764
- Other debts +€3,844
up €3,844 (+17.1%), from €22,529 to €26,373
- Gross operating margin -€7,569
down €7,569 (-40.7%), from €18,615 to €11,046
- Taxes +€1,843
up €1,843 (+101.0%), from €1,825 to €3,668
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 | €36,962 | €131,578 | +€94,616 | +256.0% |
| Current assets | 29/58 | €36,962 | €131,578 | +€94,616 | +256.0% |
| Amounts receivable within one year | 40/41 | €24,870 | €87,633 | +€62,764 | +252.4% |
| Trade receivables | 40 | €24,870 | €81,537 | +€56,667 | +227.9% |
| Other amounts receivable | 41 | - | €6,097 | +€6,097 | |
| Cash at bank and in hand | 54/58 | €12,092 | €43,944 | +€31,852 | +263.4% |
| Total equity and liabilities | 10/49 | €36,962 | €131,578 | +€94,616 | +256.0% |
| Equity | 10/15 | €7,420 | €26,929 | +€19,509 | +262.9% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €16,655 | €23,764 | +€7,109 | +42.7% |
| Distributable reserves | 133 | €16,655 | €23,764 | +€7,109 | +42.7% |
| Profit (loss) carried forward | 14 | -€15,435 | -€15,435 | = | 0.0% |
| Amounts payable | 17/49 | €29,542 | €104,648 | +€75,107 | +254.2% |
| Amounts payable within one year | 42/48 | €29,542 | €104,648 | +€75,107 | +254.2% |
| Trade debts | 44 | €1,234 | €72,782 | +€71,547 | +5797.1% |
| Suppliers | 440/4 | €1,234 | €72,782 | +€71,547 | +5797.1% |
| Taxes, remuneration and social security | 45 | €5,778 | €5,493 | -€285 | -4.9% |
| Taxes | 450/3 | €5,778 | €5,493 | -€285 | -4.9% |
| Other amounts payable | 47/48 | €22,529 | €26,373 | +€3,844 | +17.1% |
| Other operating charges | 640/8 | €85 | €64 | -€21 | -24.8% |
| Gross operating margin | 9900 | €18,615 | €11,046 | -€7,569 | -40.7% |
| Operating profit (loss) | 9901 | €18,530 | €10,982 | -€7,548 | -40.7% |
| Financial charges | 65/66B | €50 | €204 | +€154 | +305.4% |
| Recurring financial charges | 65 | €50 | €204 | +€154 | +305.4% |
| Profit (loss) for the period before taxes | 9903 | €18,480 | €10,778 | -€7,702 | -41.7% |
| Income taxes | 67/77 | €1,825 | €3,668 | +€1,843 | +101.0% |
| Profit (loss) for the period | 9904 | €16,655 | €7,109 | -€9,546 | -57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,655 | €7,109 | -€9,546 | -57.3% |
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 3 October 2026 via checked.be.