Apropeau: 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.
Apropeau
Largest movements
- Receivables within one year +€563
up €563 (+49.7%), from €1,132 to €1,694
of which Trade receivables: +€1,179
- Cash -€176
down €176 (-50.4%), from €349 to €173
mainly Net result for the year (-€3,756) and Receivables within one year (-€563)
- Deferred charges and accrued income +€35
new in 2024: €35
- Other debts +€4,679
up €4,679 (+19.4%), from €24,114 to €28,794
- Profit (loss) carried forward -€3,756
down €3,756 (-12.8%), from -€29,396 to -€33,151
- Trade debts -€499
down €499 (-89.3%), from €559 to €60
- Gross operating margin +€2,501
up €2,501 (+43.5%), from -€5,750 to -€3,250
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 | €1,481 | €1,902 | +€422 | +28.5% |
| Current assets | 29/58 | €1,481 | €1,902 | +€422 | +28.5% |
| Amounts receivable within one year | 40/41 | €1,132 | €1,694 | +€563 | +49.7% |
| Trade receivables | 40 | - | €1,179 | +€1,179 | |
| Other amounts receivable | 41 | €1,132 | €515 | -€616 | -54.5% |
| Cash at bank and in hand | 54/58 | €349 | €173 | -€176 | -50.4% |
| Deferred charges and accrued income | 490/1 | - | €35 | +€35 | |
| Total equity and liabilities | 10/49 | €1,481 | €1,902 | +€422 | +28.5% |
| Equity | 10/15 | -€23,196 | -€26,951 | -€3,756 | -16.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,396 | -€33,151 | -€3,756 | -12.8% |
| Amounts payable | 17/49 | €24,676 | €28,854 | +€4,177 | +16.9% |
| Amounts payable within one year | 42/48 | €24,676 | €28,854 | +€4,177 | +16.9% |
| Trade debts | 44 | €559 | €60 | -€499 | -89.3% |
| Suppliers | 440/4 | €559 | €60 | -€499 | -89.3% |
| Taxes, remuneration and social security | 45 | €3 | - | -€3 | |
| Taxes | 450/3 | €3 | - | -€3 | |
| Other amounts payable | 47/48 | €24,114 | €28,794 | +€4,679 | +19.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€5,750 | -€3,250 | +€2,501 | +43.5% |
| Operating profit (loss) | 9901 | -€6,135 | -€3,637 | +€2,498 | +40.7% |
| Financial charges | 65/66B | €104 | €119 | +€14 | +13.7% |
| Recurring financial charges | 65 | €104 | €119 | +€14 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,239 | -€3,756 | +€2,483 | +39.8% |
| Profit (loss) for the period | 9904 | -€6,239 | -€3,756 | +€2,483 | +39.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,239 | -€3,756 | +€2,483 | +39.8% |
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 16 October 2026 via checked.be.