APPORT CONSULT: 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.
APPORT CONSULT
Largest movements
- Receivables within one year -€70,874
down €70,874 (-71.7%), from €98,848 to €27,974
of which Trade receivables: -€51,404
- Deferred charges and accrued income +€53,826
up €53,826 (+564.1%), from €9,543 to €63,369
- Tangible fixed assets +€12,573
up €12,573 (+9.5%), from €132,040 to €144,613
of which Furniture and vehicles: +€12,337
- Cash +€12,077
up €12,077 (+286.1%), from €4,222 to €16,298
mainly Receivables within one year (+€70,874) and Trade debts (+€32,928)
- Trade debts +€32,928
up €32,928 (+379.2%), from €8,684 to €41,611
- Other debts -€29,008
down €29,008 (-81.8%), from €35,464 to €6,456
- Tax, wage and social debts +€24,095
up €24,095 (+74.3%), from €32,429 to €56,524
of which Remuneration and social security: +€15,703
- Debts after one year -€9,543
down €9,543 (-18.8%), from €50,892 to €41,348
- Current portion of long-term debt -€5,621
down €5,621 (-37.1%), from €15,165 to €9,543
- Staff costs +€84,141
up €84,141 (+97.1%), from €86,679 to €170,820
- Write-downs +€24,800
new in 2024: €24,800
- Gross operating margin +€21,067
up €21,067 (+10.6%), from €199,241 to €220,308
- Taxes -€16,486
down €16,486 (-83.9%), from €19,656 to €3,171
- Depreciation -€8,266
down €8,266 (-35.0%), from €23,605 to €15,338
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 | €244,934 | €252,537 | +€7,603 | +3.1% |
| Fixed assets | 21/28 | €132,322 | €144,895 | +€12,573 | +9.5% |
| Tangible fixed assets | 22/27 | €132,040 | €144,613 | +€12,573 | +9.5% |
| Land and buildings | 22 | €3,700 | €3,700 | = | 0.0% |
| Plant, machinery and equipment | 23 | €116,475 | €118,741 | +€2,265 | +1.9% |
| Furniture and vehicles | 24 | €8,247 | €20,584 | +€12,337 | +149.6% |
| Other tangible fixed assets | 26 | €3,618 | €1,589 | -€2,029 | -56.1% |
| Financial fixed assets | 28 | €282 | €282 | = | 0.0% |
| Current assets | 29/58 | €112,612 | €107,642 | -€4,971 | -4.4% |
| Amounts receivable within one year | 40/41 | €98,848 | €27,974 | -€70,874 | -71.7% |
| Trade receivables | 40 | €79,378 | €27,974 | -€51,404 | -64.8% |
| Other amounts receivable | 41 | €19,470 | - | -€19,470 | |
| Cash at bank and in hand | 54/58 | €4,222 | €16,298 | +€12,077 | +286.1% |
| Deferred charges and accrued income | 490/1 | €9,543 | €63,369 | +€53,826 | +564.1% |
| Total equity and liabilities | 10/49 | €244,934 | €252,537 | +€7,603 | +3.1% |
| Equity | 10/15 | €100,074 | €96,092 | -€3,982 | -4.0% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €92,014 | €88,032 | -€3,982 | -4.3% |
| Amounts payable | 17/49 | €144,861 | €156,445 | +€11,584 | +8.0% |
| Amounts payable after more than one year | 17 | €50,892 | €41,348 | -€9,543 | -18.8% |
| Financial debts | 170/4 | €50,892 | €41,348 | -€9,543 | -18.8% |
| Amounts payable within one year | 42/48 | €93,969 | €115,097 | +€21,128 | +22.5% |
| Current portion of amounts payable after more than one year | 42 | €15,165 | €9,543 | -€5,621 | -37.1% |
| Financial debts | 43 | €2,228 | €963 | -€1,265 | -56.8% |
| Credit institutions | 430/8 | €2,228 | €963 | -€1,265 | -56.8% |
| Trade debts | 44 | €8,684 | €41,611 | +€32,928 | +379.2% |
| Suppliers | 440/4 | €8,684 | €41,611 | +€32,928 | +379.2% |
| Taxes, remuneration and social security | 45 | €32,429 | €56,524 | +€24,095 | +74.3% |
| Taxes | 450/3 | €20,532 | €28,924 | +€8,392 | +40.9% |
| Remuneration and social security | 454/9 | €11,897 | €27,600 | +€15,703 | +132.0% |
| Other amounts payable | 47/48 | €35,464 | €6,456 | -€29,008 | -81.8% |
| Remuneration, social security and pensions | 62 | €86,679 | €170,820 | +€84,141 | +97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,605 | €15,338 | -€8,266 | -35.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €24,800 | +€24,800 | |
| Other operating charges | 640/8 | €4,781 | €4,707 | -€74 | -1.6% |
| Gross operating margin | 9900 | €199,241 | €220,308 | +€21,067 | +10.6% |
| Operating profit (loss) | 9901 | €84,177 | €4,643 | -€79,534 | -94.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -96.8% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -96.8% |
| Financial charges | 65/66B | €3,577 | €5,454 | +€1,877 | +52.5% |
| Recurring financial charges | 65 | €3,577 | €5,454 | +€1,877 | +52.5% |
| Profit (loss) for the period before taxes | 9903 | €80,600 | -€811 | -€81,411 | |
| Income taxes | 67/77 | €19,656 | €3,171 | -€16,486 | -83.9% |
| Profit (loss) for the period | 9904 | €60,943 | -€3,982 | -€64,925 | |
| Profit (loss) for the period to be appropriated | 9905 | €60,943 | -€3,982 | -€64,925 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.