Apricusa: 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.
What changed
Apricusa
NACE 64.210, Activities of holding companies
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€3.3m
2023 · -€5.7m+€9.1m
Equity
€3.3m
2023 · -€4.1m+€7.3m
Cash
€7,555
2023 · €424+€7,131
Balance sheet total
€11.2m
2023 · €10.7m+€437,677
Largest movements
Assets
- Receivables within one year +€2.2m
up €2.2m (+112.0%), from €1.9m to €4.1m
of which Other amounts receivable: +€1.7m
- Financial fixed assets -€1.7m
down €1.7m (-19.4%), from €8.6m to €6.9m
of which Affiliated companies: -€1.7m
Equity and liabilities
- Other debts -€6.6m
down €6.6m (-53.7%), from €12.3m to €5.7m
- Contributions +€4.0m
up €4.0m (+198.0%), from €2.0m to €6.0m
- Profit (loss) carried forward +€3.3m
up €3.3m (+54.7%), from -€6.1m to -€2.8m
- Tax, wage and social debts -€447,488
down €447,488 (-72.4%), from €617,832 to €170,343
of which Taxes: -€400,877
- Current portion of long-term debt +€226,426
up €226,426 (+29.4%), from €771,301 to €997,727
Income statement
- Financial income +€5.0m
up €5.0m (+3320.3%), from €150,875 to €5.2m
- Financial charges -€3.6m
down €3.6m (-61.4%), from €5.9m to €2.3m
of which Non-recurring financial charges: -€3.3m
- Other operating income +€401,208
up €401,208 (+118.0%), from €339,889 to €741,096
- Taxes -€390,098
down €390,098 (-99.8%), from €390,954 to €856
- Services and other goods +€285,297
up €285,297 (+29.7%), from €959,120 to €1.2m
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.
Result 2023
-€5.7m
Turnover
+€91,618
Other operating income
+€401,208
Services and other goods
-€285,297
Staff costs
+€79,622
Other operating charges
-€79,590
Other operating items
-€146,409
Financial income
+€5.0m
Financial charges
+€3.6m
Taxes
+€390,098
Result 2024
€3.3m
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.
From operations
-€6.0m
Investment
+€1.8m
Financing
+€4.2m
Cash 2023
€424
From operations (derived)
-€6.0m
Net result for the year
+€3.3m
Depreciation
+€230
Receivables within one year
-€2.2m
Deferred charges and accrued income
-€43,152
Trade debts
+€31,419
Tax, wage and social debts
-€447,488
Other debts
-€6.6m
Accrued charges and deferred income
-€110,606
Investment (derived)
+€1.8m
Investment in fixed assets (net)
+€1.8m
Current investments
+€9,641
Financing
+€4.2m
Debts after one year
+€7,902
Current portion of long-term debt
+€226,426
Contributions, distributions and other
+€4.0m
Cash 2024
€7,555
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,731,217 | €11,168,895 | +€437,677 | +4.1% |
| Fixed assets | 21/28 | €8,660,497 | €6,902,651 | -€1.8m | -20.3% |
| Tangible fixed assets | 22/27 | €95,882 | €1,151 | -€94,730 | -98.8% |
| Plant, machinery and equipment | 23 | €1,382 | €1,151 | -€230 | -16.7% |
| Assets under construction and advance payments | 27 | €94,500 | €0 | -€94,500 | -100.0% |
| Financial fixed assets | 28 | €8,564,615 | €6,901,500 | -€1.7m | -19.4% |
| Affiliated companies | 280/1 | €8,563,115 | €6,900,000 | -€1.7m | -19.4% |
| Participating interests | 280 | €2,463,115 | €800,000 | -€1.7m | -67.5% |
| Amounts receivable | 281 | €6,100,000 | €6,100,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €2,070,720 | €4,266,243 | +€2.2m | +106.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,923,805 | €4,078,687 | +€2.2m | +112.0% |
| Trade receivables | 40 | €1,040,170 | €1,488,807 | +€448,637 | +43.1% |
| Other amounts receivable | 41 | €883,635 | €2,589,880 | +€1.7m | +193.1% |
| Current investments | 50/53 | €9,706 | €65 | -€9,641 | -99.3% |
| Other investments | 51/53 | €9,706 | €65 | -€9,641 | -99.3% |
| Cash at bank and in hand | 54/58 | €424 | €7,555 | +€7,131 | +1682.8% |
| Deferred charges and accrued income | 490/1 | €136,785 | €179,937 | +€43,152 | +31.5% |
| Total equity and liabilities | 10/49 | €10,731,217 | €11,168,895 | +€437,677 | +4.1% |
| Equity | 10/15 | -€4,094,793 | €3,250,247 | +€7.3m | |
| Contributions | 10/11 | €2,020,000 | €6,020,000 | +€4.0m | +198.0% |
| Profit (loss) carried forward | 14 | -€6,114,793 | -€2,769,753 | +€3.3m | +54.7% |
| Amounts payable | 17/49 | €14,826,010 | €7,918,648 | -€6.9m | -46.6% |
| Amounts payable after more than one year | 17 | €536,850 | €544,752 | +€7,902 | +1.5% |
| Financial debts | 170/4 | €536,850 | €544,752 | +€7,902 | +1.5% |
| Credit institutions | 173 | - | €544,752 | +€544,752 | |
| Other loans | 174 | €536,850 | €0 | -€536,850 | -100.0% |
| Amounts payable within one year | 42/48 | €13,797,271 | €6,992,614 | -€6.8m | -49.3% |
| Current portion of amounts payable after more than one year | 42 | €771,301 | €997,727 | +€226,426 | +29.4% |
| Trade debts | 44 | €79,259 | €110,678 | +€31,419 | +39.6% |
| Suppliers | 440/4 | €79,259 | €110,678 | +€31,419 | +39.6% |
| Taxes, remuneration and social security | 45 | €617,832 | €170,343 | -€447,488 | -72.4% |
| Taxes | 450/3 | €462,447 | €61,570 | -€400,877 | -86.7% |
| Remuneration and social security | 454/9 | €155,385 | €108,773 | -€46,612 | -30.0% |
| Other amounts payable | 47/48 | €12,328,881 | €5,713,866 | -€6.6m | -53.7% |
| Accrued charges and deferred income | 492/3 | €491,888 | €381,282 | -€110,606 | -22.5% |
| Operating income | 70/76A | €1,956,197 | €2,451,300 | +€495,103 | +25.3% |
| Turnover | 70 | €1,616,308 | €1,707,926 | +€91,618 | +5.7% |
| Other operating income | 74 | €339,889 | €741,096 | +€401,208 | +118.0% |
| Non-recurring operating income | 76A | €0 | €2,277 | +€2,277 | |
| Operating charges | 60/66A | €1,564,322 | €1,998,272 | +€433,950 | +27.7% |
| Services and other goods | 61 | €959,120 | €1,244,416 | +€285,297 | +29.7% |
| Remuneration, social security and pensions | 62 | €569,032 | €489,410 | -€79,622 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €230 | €230 | = | 0.0% |
| Other operating charges | 640/8 | €35,034 | €114,624 | +€79,590 | +227.2% |
| Non-recurring operating charges | 66A | €906 | €149,592 | +€148,686 | +16408.9% |
| Operating profit (loss) | 9901 | €391,875 | €453,028 | +€61,153 | +15.6% |
| Financial income | 75/76B | €150,875 | €5,160,287 | +€5.0m | +3320.3% |
| Recurring financial income | 75 | €150,875 | €5,160,287 | +€5.0m | +3320.3% |
| Income from financial fixed assets | 750 | €106,500 | €5,106,500 | +€5.0m | +4694.8% |
| Income from current assets | 751 | €44,373 | €53,787 | +€9,414 | +21.2% |
| Other financial income | 752/9 | €1 | €0 | -€1 | -96.4% |
| Financial charges | 65/66B | €5,874,875 | €2,267,419 | -€3.6m | -61.4% |
| Recurring financial charges | 65 | €954,875 | €604,304 | -€350,571 | -36.7% |
| Debt charges | 650 | €443,723 | €518,068 | +€74,345 | +16.8% |
| Other financial charges | 652/9 | €511,152 | €86,236 | -€424,916 | -83.1% |
| Non-recurring financial charges | 66B | €4,920,000 | €1,663,115 | -€3.3m | -66.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,332,125 | €3,345,896 | +€8.7m | |
| Income taxes | 67/77 | €390,954 | €856 | -€390,098 | -99.8% |
| Taxes | 670/3 | €390,954 | €856 | -€390,098 | -99.8% |
| Profit (loss) for the period | 9904 | -€5,723,079 | €3,345,039 | +€9.1m | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,723,079 | €3,345,039 | +€9.1m |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.