APplugs: 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.
APplugs
Largest movements
- Stocks and contracts -€35,208
no longer reported in 2022 (was €35,208)
- Receivables within one year -€5,874
down €5,874 (-72.4%), from €8,116 to €2,241
of which Trade receivables: -€6,684
- Tangible fixed assets -€1,138
down €1,138 (-29.5%), from €3,854 to €2,716
of which Furniture and vehicles: -€631
- Deferred charges and accrued income -€918
no longer reported in 2022 (was €918)
- Cash -€507
down €507 (-91.6%), from €554 to €47
mainly Net result for the year (-€34,852) and Trade debts (-€8,541)
- Profit (loss) carried forward -€34,852
down €34,852 (-526.8%), from -€6,616 to -€41,468
- Trade debts -€8,541
down €8,541 (-20.7%), from €41,192 to €32,652
- Write-downs +€35,208
new in 2022: €35,208
- Gross operating margin -€17,140
down €17,140 (-91.7%), from €18,689 to €1,549
- Other operating charges -€735
no longer reported in 2022 (was €735)
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,649 | €5,004 | -€43,645 | -89.7% |
| Fixed assets | 21/28 | €3,854 | €2,716 | -€1,138 | -29.5% |
| Tangible fixed assets | 22/27 | €3,854 | €2,716 | -€1,138 | -29.5% |
| Plant, machinery and equipment | 23 | €1,700 | €1,193 | -€506 | -29.8% |
| Furniture and vehicles | 24 | €2,154 | €1,523 | -€631 | -29.3% |
| Current assets | 29/58 | €44,795 | €2,288 | -€42,507 | -94.9% |
| Stocks and contracts in progress | 3 | €35,208 | - | -€35,208 | |
| Stocks | 30/36 | €35,208 | - | -€35,208 | |
| Amounts receivable within one year | 40/41 | €8,116 | €2,241 | -€5,874 | -72.4% |
| Trade receivables | 40 | €8,109 | €1,425 | -€6,684 | -82.4% |
| Other amounts receivable | 41 | €6 | €816 | +€810 | +12941.1% |
| Cash at bank and in hand | 54/58 | €554 | €47 | -€507 | -91.6% |
| Deferred charges and accrued income | 490/1 | €918 | - | -€918 | |
| Total equity and liabilities | 10/49 | €48,649 | €5,004 | -€43,645 | -89.7% |
| Equity | 10/15 | -€5,456 | -€40,308 | -€34,852 | -638.8% |
| Contributions | 10/11 | €800 | €800 | = | 0.0% |
| Capital | 10 | - | €800 | +€800 | |
| Issued capital | 100 | - | €800 | +€800 | |
| Reserves | 13 | €360 | €360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €360 | €360 | = | 0.0% |
| Reserves not available under the articles | 1311 | €360 | €360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,616 | -€41,468 | -€34,852 | -526.8% |
| Amounts payable | 17/49 | €54,105 | €45,312 | -€8,793 | -16.3% |
| Amounts payable within one year | 42/48 | €54,105 | €45,312 | -€8,793 | -16.3% |
| Trade debts | 44 | €41,192 | €32,652 | -€8,541 | -20.7% |
| Suppliers | 440/4 | €41,192 | €32,652 | -€8,541 | -20.7% |
| Taxes, remuneration and social security | 45 | €893 | €571 | -€322 | -36.0% |
| Taxes | 450/3 | €893 | €571 | -€322 | -36.0% |
| Other amounts payable | 47/48 | €12,020 | €12,090 | +€70 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,138 | €1,138 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €35,208 | +€35,208 | |
| Other operating charges | 640/8 | €735 | - | -€735 | |
| Non-recurring operating charges | 66A | €3,342 | - | -€3,342 | |
| Gross operating margin | 9900 | €18,689 | €1,549 | -€17,140 | -91.7% |
| Operating profit (loss) | 9901 | €13,474 | -€34,797 | -€48,270 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.0% |
| Financial charges | 65/66B | €120 | €56 | -€64 | -53.3% |
| Recurring financial charges | 65 | €120 | €56 | -€64 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €13,356 | -€34,852 | -€48,209 | |
| Profit (loss) for the period | 9904 | €13,356 | -€34,852 | -€48,209 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,356 | -€34,852 | -€48,209 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.