APPARO PLUS: 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.
APPARO PLUS
Largest movements
- Tangible fixed assets -€22,399
down €22,399 (-84.8%), from €26,419 to €4,020
of which Furniture and vehicles: -€21,982
- Cash +€3,390
up €3,390 (+165%), from €2,054 to €5,444
mainly Investment in fixed assets (net) (+€21,170) and Tax, wage and social debts (+€2,832)
- Receivables within one year -€484
down €484 (-25.5%), from €1,897 to €1,413
of which Trade receivables: -€1,230
- Deferred charges and accrued income -€358
down €358 (-26.2%), from €1,364 to €1,006
- Other debts -€24,362
down €24,362 (-47.4%), from €51,374 to €27,012
- Tax, wage and social debts +€2,832
up €2,832 (+535%), from €529 to €3,360
- Accrued charges and deferred income +€2,135
new in 2023: €2,135
- Profit (loss) carried forward -€496
down €496 (-1.0%), from -€49,043 to -€49,539
- Depreciation -€11,622
down €11,622 (-90.4%), from €12,851 to €1,229
- Gross operating margin +€7,558
up €7,558, from -€3,442 to €4,115
- Financial charges +€2,129
up €2,129 (+2,744%), from €78 to €2,207
- Taxes -€354
down €354 (-69.8%), from €508 to €153
- Financial income -€99
down €99 (-100.0%), from €99 to €0
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,620 | €12,770 | -€19,850 | -60.9% |
| Fixed assets | 21/28 | €26,419 | €4,020 | -€22,399 | -84.8% |
| Tangible fixed assets | 22/27 | €26,419 | €4,020 | -€22,399 | -84.8% |
| Plant, machinery and equipment | 23 | €1,699 | €1,282 | -€417 | -24.5% |
| Furniture and vehicles | 24 | €24,720 | €2,738 | -€21,982 | -88.9% |
| Current assets | 29/58 | €6,202 | €8,750 | +€2,549 | +41.1% |
| Stocks and contracts in progress | 3 | €887 | €887 | = | 0.0% |
| Stocks | 30/36 | €887 | €887 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,897 | €1,413 | -€484 | -25.5% |
| Trade receivables | 40 | €1,897 | €667 | -€1,230 | -64.9% |
| Other amounts receivable | 41 | - | €747 | +€747 | |
| Cash at bank and in hand | 54/58 | €2,054 | €5,444 | +€3,390 | +165% |
| Deferred charges and accrued income | 490/1 | €1,364 | €1,006 | -€358 | -26.2% |
| Total equity and liabilities | 10/49 | €32,620 | €12,770 | -€19,850 | -60.9% |
| Equity | 10/15 | -€19,816 | -€20,312 | -€496 | -2.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €4,227 | €4,227 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €1,727 | €1,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,043 | -€49,539 | -€496 | -1.0% |
| Amounts payable | 17/49 | €52,436 | €33,082 | -€19,355 | -36.9% |
| Amounts payable within one year | 42/48 | €52,436 | €30,947 | -€21,490 | -41.0% |
| Trade debts | 44 | €534 | €574 | +€40 | +7.6% |
| Suppliers | 440/4 | €534 | €574 | +€40 | +7.6% |
| Taxes, remuneration and social security | 45 | €529 | €3,360 | +€2,832 | +535% |
| Taxes | 450/3 | €529 | €3,360 | +€2,832 | +535% |
| Other amounts payable | 47/48 | €51,374 | €27,012 | -€24,362 | -47.4% |
| Accrued charges and deferred income | 492/3 | - | €2,135 | +€2,135 | |
| Non-recurring operating income | 76A | €488 | €11,409 | +€10,921 | +2,236% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,851 | €1,229 | -€11,622 | -90.4% |
| Other operating charges | 640/8 | €1,039 | €1,022 | -€17 | -1.6% |
| Gross operating margin | 9900 | -€3,442 | €4,115 | +€7,558 | |
| Operating profit (loss) | 9901 | -€17,332 | €1,865 | +€19,196 | |
| Financial income | 75/76B | €99 | €0 | -€99 | -100.0% |
| Recurring financial income | 75 | €99 | €0 | -€99 | -100.0% |
| Financial charges | 65/66B | €78 | €2,207 | +€2,129 | +2,744% |
| Recurring financial charges | 65 | €78 | €2,207 | +€2,129 | +2,744% |
| Profit (loss) for the period before taxes | 9903 | -€17,310 | -€342 | +€16,968 | +98.0% |
| Income taxes | 67/77 | €508 | €153 | -€354 | -69.8% |
| Profit (loss) for the period | 9904 | -€17,817 | -€496 | +€17,322 | +97.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,817 | -€496 | +€17,322 | +97.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.