APPLEBERRY: 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.
APPLEBERRY
Largest movements
- Cash +€78,832
up €78,832 (+64.1%), from €123,004 to €201,835
mainly Trade debts (+€47,331) and Net result for the year (+€26,901)
- Tangible fixed assets -€8,554
down €8,554 (-30.0%), from €28,532 to €19,978
- Trade debts +€47,331
up €47,331 (+411.0%), from €11,517 to €58,849
- Profit (loss) carried forward +€26,901
up €26,901 (+62.0%), from €43,409 to €70,310
- Tax, wage and social debts -€10,711
down €10,711 (-24.7%), from €43,439 to €32,728
- Accrued charges and deferred income +€6,000
new in 2024: €6,000
- Gross operating margin -€18,938
down €18,938 (-28.7%), from €66,085 to €47,147
- Taxes -€2,161
down €2,161 (-17.8%), from €12,139 to €9,978
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 | €167,175 | €238,269 | +€71,095 | +42.5% |
| Fixed assets | 21/28 | €28,532 | €19,978 | -€8,554 | -30.0% |
| Tangible fixed assets | 22/27 | €28,532 | €19,978 | -€8,554 | -30.0% |
| Furniture and vehicles | 24 | €28,532 | €19,978 | -€8,554 | -30.0% |
| Current assets | 29/58 | €138,643 | €218,291 | +€79,648 | +57.4% |
| Amounts receivable within one year | 40/41 | €15,639 | €16,456 | +€817 | +5.2% |
| Trade receivables | 40 | €15,639 | €16,456 | +€817 | +5.2% |
| Cash at bank and in hand | 54/58 | €123,004 | €201,835 | +€78,832 | +64.1% |
| Total equity and liabilities | 10/49 | €167,175 | €238,269 | +€71,095 | +42.5% |
| Equity | 10/15 | €87,052 | €113,954 | +€26,901 | +30.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €43,543 | €43,543 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10 | €10 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10 | €10 | = | 0.0% |
| Distributable reserves | 133 | €43,533 | €43,533 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,409 | €70,310 | +€26,901 | +62.0% |
| Amounts payable | 17/49 | €80,122 | €124,316 | +€44,193 | +55.2% |
| Amounts payable within one year | 42/48 | €80,122 | €118,316 | +€38,193 | +47.7% |
| Trade debts | 44 | €11,517 | €58,849 | +€47,331 | +411.0% |
| Suppliers | 440/4 | €11,517 | €58,849 | +€47,331 | +411.0% |
| Taxes, remuneration and social security | 45 | €43,439 | €32,728 | -€10,711 | -24.7% |
| Taxes | 450/3 | €43,439 | €32,728 | -€10,711 | -24.7% |
| Other amounts payable | 47/48 | €25,166 | €26,739 | +€1,573 | +6.2% |
| Accrued charges and deferred income | 492/3 | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,554 | €8,554 | = | 0.0% |
| Gross operating margin | 9900 | €66,085 | €47,147 | -€18,938 | -28.7% |
| Operating profit (loss) | 9901 | €57,531 | €38,593 | -€18,938 | -32.9% |
| Financial charges | 65/66B | €1,984 | €1,714 | -€270 | -13.6% |
| Recurring financial charges | 65 | €1,984 | €1,714 | -€270 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €55,548 | €36,880 | -€18,668 | -33.6% |
| Income taxes | 67/77 | €12,139 | €9,978 | -€2,161 | -17.8% |
| Profit (loss) for the period | 9904 | €43,409 | €26,901 | -€16,508 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,409 | €26,901 | -€16,508 | -38.0% |
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 5 October 2026 via checked.be.