APPLIT: 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.
APPLIT
Largest movements
- Receivables within one year -€82,453
down €82,453 (-55.4%), from €148,863 to €66,410
of which Trade receivables: -€67,296
- Stocks and contracts +€25,800
up €25,800 (+32.0%), from €80,651 to €106,451
- Advances received -€101,605
no longer reported in 2024 (was €101,605)
- Profit (loss) carried forward +€40,514
up €40,514 (+10.6%), from €382,711 to €423,225
- Short-term financial debts -€25,538
down €25,538 (-70.2%), from €36,398 to €10,860
of which Other loans: -€29,456
- Trade debts +€16,675
up €16,675 (+16.8%), from €99,177 to €115,852
- Tax, wage and social debts +€16,106
up €16,106 (+35.8%), from €44,961 to €61,067
- Gross operating margin +€45,791
up €45,791 (+647.4%), from €7,073 to €52,864
- Taxes +€5,426
up €5,426 (+86.4%), from €6,280 to €11,706
- Other operating charges -€2,441
down €2,441 (-76.1%), from €3,209 to €768
- Financial income -€2,114
down €2,114 (-22.7%), from €9,318 to €7,204
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €731,838 | €676,990 | -€54,848 | -7.5% |
| Fixed assets | 21/28 | €50 | €1,148 | +€1,098 | +2196.0% |
| Tangible fixed assets | 22/27 | - | €1,098 | +€1,098 | |
| Plant, machinery and equipment | 23 | - | €1,098 | +€1,098 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €731,788 | €675,842 | -€55,946 | -7.6% |
| Amounts receivable after more than one year | 29 | €500,000 | €500,000 | = | 0.0% |
| Trade receivables | 290 | €500,000 | €500,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €80,651 | €106,451 | +€25,800 | +32.0% |
| Stocks | 30/36 | €80,651 | €106,451 | +€25,800 | +32.0% |
| Amounts receivable within one year | 40/41 | €148,863 | €66,410 | -€82,453 | -55.4% |
| Trade receivables | 40 | €111,830 | €44,534 | -€67,296 | -60.2% |
| Other amounts receivable | 41 | €37,033 | €21,876 | -€15,157 | -40.9% |
| Deferred charges and accrued income | 490/1 | €2,274 | €2,981 | +€707 | +31.1% |
| Total equity and liabilities | 10/49 | €731,838 | €676,990 | -€54,848 | -7.5% |
| Equity | 10/15 | €448,697 | €489,211 | +€40,514 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €47,386 | €47,386 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €45,526 | €45,526 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €382,711 | €423,225 | +€40,514 | +10.6% |
| Amounts payable | 17/49 | €283,141 | €187,779 | -€95,362 | -33.7% |
| Amounts payable within one year | 42/48 | €282,724 | €187,779 | -€94,945 | -33.6% |
| Financial debts | 43 | €36,398 | €10,860 | -€25,538 | -70.2% |
| Credit institutions | 430/8 | €6,942 | €10,860 | +€3,918 | +56.4% |
| Other loans | 439 | €29,456 | - | -€29,456 | |
| Trade debts | 44 | €99,177 | €115,852 | +€16,675 | +16.8% |
| Suppliers | 440/4 | €99,177 | €115,852 | +€16,675 | +16.8% |
| Advances received on contracts in progress | 46 | €101,605 | - | -€101,605 | |
| Taxes, remuneration and social security | 45 | €44,961 | €61,067 | +€16,106 | +35.8% |
| Taxes | 450/3 | €44,961 | €61,067 | +€16,106 | +35.8% |
| Other amounts payable | 47/48 | €583 | - | -€583 | |
| Accrued charges and deferred income | 492/3 | €416 | - | -€416 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €648 | €389 | -€259 | -39.9% |
| Other operating charges | 640/8 | €3,209 | €768 | -€2,441 | -76.1% |
| Gross operating margin | 9900 | €7,073 | €52,864 | +€45,791 | +647.4% |
| Operating profit (loss) | 9901 | €3,217 | €51,707 | +€48,490 | +1507.2% |
| Financial income | 75/76B | €9,318 | €7,204 | -€2,114 | -22.7% |
| Recurring financial income | 75 | €9,318 | €7,204 | -€2,114 | -22.7% |
| Financial charges | 65/66B | €6,652 | €6,641 | -€11 | -0.2% |
| Recurring financial charges | 65 | €6,652 | €6,641 | -€11 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €5,883 | €52,270 | +€46,387 | +788.5% |
| Income taxes | 67/77 | €6,280 | €11,706 | +€5,426 | +86.4% |
| Profit (loss) for the period | 9904 | -€397 | €40,564 | +€40,961 | |
| Profit (loss) for the period to be appropriated | 9905 | -€397 | €40,564 | +€40,961 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.