APPTIK: 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.
APPTIK
Largest movements
- Cash -€30,675
down €30,675 (-29.2%), from €105,224 to €74,549
mainly Tax, wage and social debts (-€23,980) and Net result for the year (-€15,824)
- Receivables within one year -€7,387
down €7,387 (-13.7%), from €53,889 to €46,502
of which Other amounts receivable: -€7,661
- Tax, wage and social debts -€23,980
down €23,980 (-84.6%), from €28,357 to €4,377
- Profit (loss) carried forward -€15,824
new in 2024: -€15,824
- Gross operating margin -€90,022
down €90,022, from €86,217 to -€3,805
- Taxes -€3,601
down €3,601 (-31.3%), from €11,500 to €7,899
- Financial charges +€2,159
up €2,159 (+225%), from €958 to €3,117
of which Financial charges: +€2,359
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.
Derived cash bridge
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 | €168,665 | €129,182 | -€39,483 | -23.4% |
| Fixed assets | 21/28 | €9,552 | €8,131 | -€1,421 | -14.9% |
| Tangible fixed assets | 22/27 | €3,434 | €2,013 | -€1,421 | -41.4% |
| Furniture and vehicles | 24 | €3,434 | €2,013 | -€1,421 | -41.4% |
| Financial fixed assets | 28 | €6,118 | €6,118 | = | 0.0% |
| Current assets | 29/58 | €159,113 | €121,051 | -€38,062 | -23.9% |
| Amounts receivable within one year | 40/41 | €53,889 | €46,502 | -€7,387 | -13.7% |
| Trade receivables | 40 | €21,990 | €22,264 | +€274 | +1.2% |
| Other amounts receivable | 41 | €31,899 | €24,238 | -€7,661 | -24.0% |
| Cash at bank and in hand | 54/58 | €105,224 | €74,549 | -€30,675 | -29.2% |
| Total equity and liabilities | 10/49 | €168,665 | €129,182 | -€39,483 | -23.4% |
| Equity | 10/15 | €140,308 | €124,484 | -€15,824 | -11.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €134,108 | €134,108 | = | 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 | €132,248 | €132,248 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€15,824 | -€15,824 | |
| Amounts payable | 17/49 | €28,357 | €4,698 | -€23,659 | -83.4% |
| Amounts payable within one year | 42/48 | €28,357 | €4,698 | -€23,659 | -83.4% |
| Financial debts | 43 | - | €321 | +€321 | |
| Credit institutions | 430/8 | - | €321 | +€321 | |
| Taxes, remuneration and social security | 45 | €28,357 | €4,377 | -€23,980 | -84.6% |
| Taxes | 450/3 | €28,357 | €4,377 | -€23,980 | -84.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €829 | €1,421 | +€592 | +71.4% |
| Other operating charges | 640/8 | €348 | €93 | -€255 | -73.3% |
| Gross operating margin | 9900 | €86,217 | -€3,805 | -€90,022 | |
| Operating profit (loss) | 9901 | €85,040 | -€5,319 | -€90,359 | |
| Financial income | 75/76B | - | €511 | +€511 | |
| Recurring financial income | 75 | - | €511 | +€511 | |
| Financial charges | 65/66B | €958 | €3,117 | +€2,159 | +225% |
| Recurring financial charges | 65 | €758 | €3,117 | +€2,359 | +311% |
| Non-recurring financial charges | 66B | €200 | - | -€200 | |
| Profit (loss) for the period before taxes | 9903 | €84,082 | -€7,925 | -€92,007 | |
| Income taxes | 67/77 | €11,500 | €7,899 | -€3,601 | -31.3% |
| Profit (loss) for the period | 9904 | €72,582 | -€15,824 | -€88,406 | |
| Profit (loss) for the period to be appropriated | 9905 | €72,582 | -€15,824 | -€88,406 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.