APRIM ARCHITECTURE: 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.
APRIM ARCHITECTURE
Largest movements
- Tangible fixed assets +€45,859
up €45,859 (+408%), from €11,231 to €57,091
of which Furniture and vehicles: +€44,364
- Intangible fixed assets -€8,667
no longer reported in 2024 (was €8,667)
- Cash -€3,702
down €3,702 (-20.4%), from €18,118 to €14,416
mainly Investment in fixed assets (net) (-€56,477) and Current portion of long-term debt (-€46,329)
- Receivables within one year +€2,494
up €2,494 (+26.2%), from €9,520 to €12,014
of which Trade receivables: +€2,491
- Profit (loss) carried forward +€55,571
up €55,571 (+20.1%), from -€276,050 to -€220,480
- Current portion of long-term debt -€46,329
no longer reported in 2024 (was €46,329)
- Debts after one year +€33,629
new in 2024: €33,629
- Other debts -€3,786
down €3,786 (-1.5%), from €252,366 to €248,580
- Accrued charges and deferred income -€2,862
no longer reported in 2024 (was €2,862)
- Depreciation -€38,009
down €38,009 (-66.3%), from €57,294 to €19,285
- Gross operating margin +€32,032
up €32,032 (+61.2%), from €52,328 to €84,360
- Other operating charges +€4,721
up €4,721 (+165%), from €2,861 to €7,582
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 | €50,810 | €87,035 | +€36,225 | +71.3% |
| Fixed assets | 21/28 | €19,898 | €57,091 | +€37,193 | +187% |
| Intangible fixed assets | 21 | €8,667 | - | -€8,667 | |
| Tangible fixed assets | 22/27 | €11,231 | €57,091 | +€45,859 | +408% |
| Plant, machinery and equipment | 23 | €883 | €2,378 | +€1,495 | +169% |
| Furniture and vehicles | 24 | €10,348 | €54,713 | +€44,364 | +429% |
| Current assets | 29/58 | €30,912 | €29,945 | -€968 | -3.1% |
| Amounts receivable within one year | 40/41 | €9,520 | €12,014 | +€2,494 | +26.2% |
| Trade receivables | 40 | €9,520 | €12,011 | +€2,491 | +26.2% |
| Other amounts receivable | 41 | €0 | €3 | +€3 | +789% |
| Cash at bank and in hand | 54/58 | €18,118 | €14,416 | -€3,702 | -20.4% |
| Deferred charges and accrued income | 490/1 | €3,274 | €3,515 | +€241 | +7.4% |
| Total equity and liabilities | 10/49 | €50,810 | €87,035 | +€36,225 | +71.3% |
| Equity | 10/15 | -€262,195 | -€206,624 | +€55,571 | +21.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,456 | €1,456 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,456 | €1,456 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€276,050 | -€220,480 | +€55,571 | +20.1% |
| Amounts payable | 17/49 | €313,005 | €293,659 | -€19,346 | -6.2% |
| Amounts payable after more than one year | 17 | - | €33,629 | +€33,629 | |
| Financial debts | 170/4 | - | €33,629 | +€33,629 | |
| Amounts payable within one year | 42/48 | €310,143 | €260,030 | -€50,113 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €46,329 | - | -€46,329 | |
| Trade debts | 44 | €7,036 | €5,911 | -€1,125 | -16.0% |
| Suppliers | 440/4 | €7,036 | €5,911 | -€1,125 | -16.0% |
| Taxes, remuneration and social security | 45 | €4,412 | €5,539 | +€1,127 | +25.6% |
| Taxes | 450/3 | €4,412 | €5,539 | +€1,127 | +25.6% |
| Other amounts payable | 47/48 | €252,366 | €248,580 | -€3,786 | -1.5% |
| Accrued charges and deferred income | 492/3 | €2,862 | - | -€2,862 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,294 | €19,285 | -€38,009 | -66.3% |
| Other operating charges | 640/8 | €2,861 | €7,582 | +€4,721 | +165% |
| Gross operating margin | 9900 | €52,328 | €84,360 | +€32,032 | +61.2% |
| Operating profit (loss) | 9901 | -€7,826 | €57,494 | +€65,320 | |
| Financial charges | 65/66B | €2,244 | €1,684 | -€560 | -25.0% |
| Recurring financial charges | 65 | €2,244 | €1,684 | -€560 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,070 | €55,810 | +€65,880 | |
| Income taxes | 67/77 | €357 | €240 | -€117 | -32.8% |
| Profit (loss) for the period | 9904 | -€10,426 | €55,571 | +€65,997 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,426 | €55,571 | +€65,997 |
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 1 November 2026 via checked.be.