Apryse Group: 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.
What changed
Apryse Group
NACE 58.290, Other software publishing
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€34.8m
2023 · €22.9m+€11.9m
Equity
€72.6m
2023 · €37.7m+€34.8m
Cash
€6.4m
2023 · €178,996+€6.2m
Balance sheet total
€108.3m
2023 · €61.0m+€47.4m
Largest movements
Assets
- Receivables within one year +€41.3m
up €41.3m (+71.7%), from €57.7m to €99.0m
of which Other amounts receivable: +€41.3m
- Cash +€6.2m
up €6.2m (+3,489%), from €178,996 to €6.4m
mainly Net result for the year (+€34.8m) and Other debts (+€7.8m)
Equity and liabilities
- Profit (loss) carried forward +€34.8m
up €34.8m (+97.7%), from €35.6m to €70.5m
- Other debts +€7.8m
up €7.8m (+35.3%), from €22.1m to €29.9m
- Accrued charges and deferred income +€2.4m
up €2.4m (+739%), from €326,920 to €2.7m
- Tax, wage and social debts +€2.3m
up €2.3m (+390%), from €581,543 to €2.8m
of which Taxes: +€2.4m
Income statement
- Turnover +€21.0m
up €21.0m (+60.7%), from €34.6m to €55.6m
- Services and other goods +€7.8m
up €7.8m (+164%), from €4.8m to €12.5m
- Taxes +€2.2m
up €2.2m (+66.0%), from €3.4m to €5.6m
- Financial charges -€1.4m
down €1.4m (-79.4%), from €1.7m to €353,904
of which Financial charges: -€1.0m
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
€22.9m
Turnover
+€21.0m
Other operating income
-€78,011
Services and other goods
-€7.8m
Staff costs
-€121,602
Depreciation
-€5,790
Write-downs
-€517,536
Other operating charges
+€518,125
Financial income
-€236,876
Financial charges
+€1.4m
Taxes
-€2.2m
Result 2024
€34.8m
raises the resultlowers the result
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.
From operations
+€6.3m
Investment
-€65,759
Financing
€0
Cash 2023
€178,996
From operations (derived)
+€6.3m
Net result for the year
+€34.8m
Depreciation
+€158,045
Receivables within one year
-€41.3m
Smaller working-capital items
+€174,574
Tax, wage and social debts
+€2.3m
Other debts
+€7.8m
Accrued charges and deferred income
+€2.4m
Investment (derived)
-€65,759
Investment in fixed assets (net)
-€65,759
Cash 2024
€6.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,962,760 | €108,343,139 | +€47.4m | +77.7% |
| Fixed assets | 21/28 | €2,972,151 | €2,879,865 | -€92,286 | -3.1% |
| Intangible fixed assets | 21 | €254,442 | €152,178 | -€102,264 | -40.2% |
| Tangible fixed assets | 22/27 | €92,943 | €102,921 | +€9,978 | +10.7% |
| Plant, machinery and equipment | 23 | €73,352 | €86,289 | +€12,937 | +17.6% |
| Furniture and vehicles | 24 | €994 | €537 | -€457 | -46.0% |
| Other tangible fixed assets | 26 | €18,597 | €16,095 | -€2,502 | -13.5% |
| Financial fixed assets | 28 | €2,624,766 | €2,624,766 | = | 0.0% |
| Affiliated companies | 280/1 | €2,531,571 | €2,531,571 | = | 0.0% |
| Participating interests | 280 | €2,531,571 | €2,531,571 | = | 0.0% |
| Other financial fixed assets | 284/8 | €93,195 | €93,195 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €93,195 | €93,195 | = | 0.0% |
| Current assets | 29/58 | €57,990,610 | €105,463,274 | +€47.5m | +81.9% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €57,652,494 | €98,979,521 | +€41.3m | +71.7% |
| Trade receivables | 40 | €27,678 | €19,003 | -€8,675 | -31.3% |
| Other amounts receivable | 41 | €57,624,815 | €98,960,517 | +€41.3m | +71.7% |
| Cash at bank and in hand | 54/58 | €178,996 | €6,424,798 | +€6.2m | +3,489% |
| Deferred charges and accrued income | 490/1 | €159,120 | €58,956 | -€100,164 | -62.9% |
| Total equity and liabilities | 10/49 | €60,962,760 | €108,343,139 | +€47.4m | +77.7% |
| Equity | 10/15 | €37,723,368 | €72,554,846 | +€34.8m | +92.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,982,176 | €1,982,176 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €1,972,176 | €1,972,176 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,641,192 | €70,472,670 | +€34.8m | +97.7% |
| Amounts payable | 17/49 | €23,239,393 | €35,788,293 | +€12.5m | +54.0% |
| Amounts payable within one year | 42/48 | €22,912,473 | €33,044,743 | +€10.1m | +44.2% |
| Trade debts | 44 | €229,975 | €304,386 | +€74,410 | +32.4% |
| Suppliers | 440/4 | €229,975 | €304,386 | +€74,410 | +32.4% |
| Taxes, remuneration and social security | 45 | €581,543 | €2,848,701 | +€2.3m | +390% |
| Taxes | 450/3 | €0 | €2,392,896 | +€2.4m | |
| Remuneration and social security | 454/9 | €581,543 | €455,805 | -€125,737 | -21.6% |
| Other amounts payable | 47/48 | €22,100,955 | €29,891,657 | +€7.8m | +35.3% |
| Accrued charges and deferred income | 492/3 | €326,920 | €2,743,550 | +€2.4m | +739% |
| Operating income | 70/76A | €34,690,521 | €55,608,972 | +€20.9m | +60.3% |
| Turnover | 70 | €34,591,629 | €55,588,091 | +€21.0m | +60.7% |
| Other operating income | 74 | €98,893 | €20,882 | -€78,011 | -78.9% |
| Operating charges | 60/66A | €7,963,408 | €15,869,193 | +€7.9m | +99.3% |
| Services and other goods | 61 | €4,752,009 | €12,530,990 | +€7.8m | +164% |
| Remuneration, social security and pensions | 62 | €3,055,679 | €3,177,281 | +€121,602 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152,255 | €158,045 | +€5,790 | +3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€517,536 | €0 | +€517,536 | |
| Other operating charges | 640/8 | €521,001 | €2,877 | -€518,125 | -99.4% |
| Operating profit (loss) | 9901 | €26,727,113 | €39,739,779 | +€13.0m | +48.7% |
| Financial income | 75/76B | €1,254,315 | €1,017,439 | -€236,876 | -18.9% |
| Recurring financial income | 75 | €904,315 | €1,017,439 | +€113,124 | +12.5% |
| Income from current assets | 751 | €559,488 | €1,017,438 | +€457,951 | +81.9% |
| Other financial income | 752/9 | €344,827 | €0 | -€344,827 | -100.0% |
| Non-recurring financial income | 76B | €350,000 | €0 | -€350,000 | -100% |
| Financial charges | 65/66B | €1,717,085 | €353,904 | -€1.4m | -79.4% |
| Recurring financial charges | 65 | €1,367,085 | €353,904 | -€1.0m | -74.1% |
| Debt charges | 650 | €172,668 | €344,422 | +€171,755 | +99.5% |
| Other financial charges | 652/9 | €1,194,417 | €9,482 | -€1.2m | -99.2% |
| Non-recurring financial charges | 66B | €350,000 | €0 | -€350,000 | -100% |
| Profit (loss) for the period before taxes | 9903 | €26,264,343 | €40,403,314 | +€14.1m | +53.8% |
| Income taxes | 67/77 | €3,356,595 | €5,571,836 | +€2.2m | +66.0% |
| Taxes | 670/3 | €3,356,595 | €5,571,836 | +€2.2m | +66.0% |
| Profit (loss) for the period | 9904 | €22,907,748 | €34,831,478 | +€11.9m | +52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,907,748 | €34,831,478 | +€11.9m | +52.1% |
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 15 October 2026 via checked.be.