Apps ict: 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.
Apps ict
Largest movements
- Receivables within one year -€721
down €721 (-2.7%), from €26,394 to €25,673
of which Trade receivables: -€785
- Tangible fixed assets -€341
down €341 (-50.0%), from €681 to €341
- Profit (loss) carried forward -€7,069
down €7,069 (-14.0%), from -€50,598 to -€57,667
- Other debts +€5,896
up €5,896 (+10.2%), from €57,582 to €63,478
- Gross operating margin -€2,248
down €2,248 (-64.0%), from -€3,511 to -€5,759
- Financial income -€297
down €297 (-93.3%), from €318 to €21
- Other operating charges +€146
up €146 (+24.9%), from €585 to €730
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.
Cash bridge derived
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 | €27,671 | €26,478 | -€1,193 | -4.3% |
| Fixed assets | 21/28 | €831 | €491 | -€341 | -41.0% |
| Tangible fixed assets | 22/27 | €681 | €341 | -€341 | -50.0% |
| Furniture and vehicles | 24 | €681 | €341 | -€341 | -50.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €26,840 | €25,987 | -€852 | -3.2% |
| Amounts receivable within one year | 40/41 | €26,394 | €25,673 | -€721 | -2.7% |
| Trade receivables | 40 | €26,394 | €25,609 | -€785 | -3.0% |
| Other amounts receivable | 41 | - | €64 | +€64 | |
| Cash at bank and in hand | 54/58 | €216 | €77 | -€140 | -64.6% |
| Deferred charges and accrued income | 490/1 | €229 | €238 | +€8 | +3.5% |
| Total equity and liabilities | 10/49 | €27,671 | €26,478 | -€1,193 | -4.3% |
| Equity | 10/15 | -€30,598 | -€37,667 | -€7,069 | -23.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,598 | -€57,667 | -€7,069 | -14.0% |
| Amounts payable | 17/49 | €58,269 | €64,145 | +€5,876 | +10.1% |
| Amounts payable within one year | 42/48 | €58,269 | €64,145 | +€5,876 | +10.1% |
| Taxes, remuneration and social security | 45 | €687 | €667 | -€19 | -2.8% |
| Taxes | 450/3 | €687 | €667 | -€19 | -2.8% |
| Other amounts payable | 47/48 | €57,582 | €63,478 | +€5,896 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €341 | €341 | -€0 | -0.1% |
| Other operating charges | 640/8 | €585 | €730 | +€146 | +24.9% |
| Gross operating margin | 9900 | -€3,511 | -€5,759 | -€2,248 | -64.0% |
| Operating profit (loss) | 9901 | -€4,437 | -€6,830 | -€2,393 | -53.9% |
| Financial income | 75/76B | €318 | €21 | -€297 | -93.3% |
| Recurring financial income | 75 | €318 | €21 | -€297 | -93.3% |
| Financial charges | 65/66B | €55 | €96 | +€42 | +76.2% |
| Recurring financial charges | 65 | €55 | €96 | +€42 | +76.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,173 | -€6,905 | -€2,732 | -65.5% |
| Income taxes | 67/77 | €140 | €164 | +€24 | +17.4% |
| Profit (loss) for the period | 9904 | -€4,313 | -€7,069 | -€2,756 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,313 | -€7,069 | -€2,756 | -63.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.