Apriori: 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.
Apriori
Largest movements
- Receivables within one year +€30,948
up €30,948 (+32.8%), from €94,423 to €125,371
of which Trade receivables: +€31,854
- Cash +€25,717
up €25,717 (+30.8%), from €83,561 to €109,277
mainly Trade debts (+€58,041) and Depreciation (+€10,733)
- Stocks and contracts +€6,314
up €6,314 (+329.7%), from €1,915 to €8,229
- Tangible fixed assets -€5,226
down €5,226 (-12.1%), from €43,082 to €37,856
of which Plant, machinery and equipment: -€3,693
- Deferred charges and accrued income +€4,858
up €4,858 (+453.8%), from €1,071 to €5,928
- Trade debts +€58,041
up €58,041 (+103.5%), from €56,079 to €114,120
- Reserves +€10,407
up €10,407 (+10.2%), from €101,655 to €112,062
of which Distributable reserves: +€10,407
- Tax, wage and social debts -€9,356
down €9,356 (-15.7%), from €59,718 to €50,361
of which Remuneration and social security: -€13,085
- Gross operating margin -€11,998
down €11,998 (-8.7%), from €137,158 to €125,160
- Staff costs -€4,600
down €4,600 (-4.5%), from €101,858 to €97,258
- Financial charges -€3,237
down €3,237 (-81.7%), from €3,964 to €727
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 | €224,051 | €286,662 | +€62,611 | +27.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €43,082 | €37,856 | -€5,226 | -12.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €43,082 | €37,856 | -€5,226 | -12.1% |
| Land and buildings | 22 | €22,003 | €19,412 | -€2,591 | -11.8% |
| Plant, machinery and equipment | 23 | €9,087 | €5,394 | -€3,693 | -40.6% |
| Furniture and vehicles | 24 | €4,724 | €2,651 | -€2,074 | -43.9% |
| Other tangible fixed assets | 26 | €7,268 | €10,399 | +€3,131 | +43.1% |
| Current assets | 29/58 | €180,969 | €248,806 | +€67,837 | +37.5% |
| Stocks and contracts in progress | 3 | €1,915 | €8,229 | +€6,314 | +329.7% |
| Stocks | 30/36 | €1,915 | €8,229 | +€6,314 | +329.7% |
| Amounts receivable within one year | 40/41 | €94,423 | €125,371 | +€30,948 | +32.8% |
| Trade receivables | 40 | €93,517 | €125,371 | +€31,854 | +34.1% |
| Other amounts receivable | 41 | €905 | - | -€905 | |
| Cash at bank and in hand | 54/58 | €83,561 | €109,277 | +€25,717 | +30.8% |
| Deferred charges and accrued income | 490/1 | €1,071 | €5,928 | +€4,858 | +453.8% |
| Total equity and liabilities | 10/49 | €224,051 | €286,662 | +€62,611 | +27.9% |
| Equity | 10/15 | €108,255 | €118,662 | +€10,407 | +9.6% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €101,655 | €112,062 | +€10,407 | +10.2% |
| Non-distributable reserves | 130/1 | €1,980 | €1,980 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,980 | €1,980 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,312 | €12,312 | = | 0.0% |
| Distributable reserves | 133 | €87,363 | €97,771 | +€10,407 | +11.9% |
| Amounts payable | 17/49 | €115,796 | €167,999 | +€52,203 | +45.1% |
| Amounts payable within one year | 42/48 | €115,796 | €167,065 | +€51,269 | +44.3% |
| Trade debts | 44 | €56,079 | €114,120 | +€58,041 | +103.5% |
| Suppliers | 440/4 | €56,079 | €114,120 | +€58,041 | +103.5% |
| Taxes, remuneration and social security | 45 | €59,718 | €50,361 | -€9,356 | -15.7% |
| Taxes | 450/3 | €37,717 | €41,446 | +€3,729 | +9.9% |
| Remuneration and social security | 454/9 | €22,001 | €8,916 | -€13,085 | -59.5% |
| Other amounts payable | 47/48 | - | €2,584 | +€2,584 | |
| Accrued charges and deferred income | 492/3 | - | €935 | +€935 | |
| Remuneration, social security and pensions | 62 | €101,858 | €97,258 | -€4,600 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,260 | €10,733 | -€527 | -4.7% |
| Other operating charges | 640/8 | €2,102 | €1,655 | -€447 | -21.3% |
| Gross operating margin | 9900 | €137,158 | €125,160 | -€11,998 | -8.7% |
| Operating profit (loss) | 9901 | €21,937 | €15,513 | -€6,424 | -29.3% |
| Financial income | 75/76B | €1 | €235 | +€234 | +19846.6% |
| Recurring financial income | 75 | €1 | €235 | +€234 | +19846.6% |
| Financial charges | 65/66B | €3,964 | €727 | -€3,237 | -81.7% |
| Recurring financial charges | 65 | €3,964 | €727 | -€3,237 | -81.7% |
| Profit (loss) for the period before taxes | 9903 | €17,975 | €15,022 | -€2,953 | -16.4% |
| Income taxes | 67/77 | €5,431 | €4,615 | -€817 | -15.0% |
| Profit (loss) for the period | 9904 | €12,544 | €10,407 | -€2,136 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,544 | €10,407 | -€2,136 | -17.0% |
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 6 October 2026 via checked.be.