Apryse Software: 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.
Apryse Software
Largest movements
- Cash +€1.4m
up €1.4m (+320.2%), from €427,004 to €1.8m
mainly Other debts (+€2.1m) and Accrued charges and deferred income (+€882,527)
- Receivables within one year +€754,358
up €754,358 (+8.8%), from €8.5m to €9.3m
of which Trade receivables: +€1.2m
- Other debts +€2.1m
up €2.1m (+898.6%), from €237,592 to €2.4m
- Profit (loss) carried forward -€1.2m
down €1.2m (-57.7%), from €2.1m to €880,736
- Accrued charges and deferred income +€882,527
up €882,527 (+14.2%), from €6.2m to €7.1m
- Tax, wage and social debts +€242,253
up €242,253 (+116.1%), from €208,598 to €450,851
of which Taxes: +€152,435
- Turnover +€11.7m
new in 2024: €11.7m
- Services and other goods +€11.0m
new in 2024: €11.0m
- Gross operating margin -€2.9m
no longer reported in 2024 (was €2.9m)
- Staff costs +€708,093
up €708,093 (+50.4%), from €1.4m to €2.1m
- Taxes -€334,310
down €334,310 (-81.8%), from €408,937 to €74,627
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 | €9,110,888 | €11,221,693 | +€2.1m | +23.2% |
| Fixed assets | 21/28 | €8,417 | €736 | -€7,681 | -91.3% |
| Tangible fixed assets | 22/27 | €8,417 | €736 | -€7,681 | -91.3% |
| Plant, machinery and equipment | 23 | €7,892 | €512 | -€7,379 | -93.5% |
| Furniture and vehicles | 24 | €526 | €223 | -€302 | -57.5% |
| Current assets | 29/58 | €9,102,471 | €11,220,957 | +€2.1m | +23.3% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €8,541,400 | €9,295,758 | +€754,358 | +8.8% |
| Trade receivables | 40 | €2,584,415 | €3,766,634 | +€1.2m | +45.7% |
| Other amounts receivable | 41 | €5,956,985 | €5,529,124 | -€427,860 | -7.2% |
| Current investments | 50/53 | €129,785 | €129,785 | = | 0.0% |
| Other investments | 51/53 | - | €129,785 | +€129,785 | |
| Cash at bank and in hand | 54/58 | €427,004 | €1,794,111 | +€1.4m | +320.2% |
| Deferred charges and accrued income | 490/1 | €4,283 | €1,302 | -€2,980 | -69.6% |
| Total equity and liabilities | 10/49 | €9,110,888 | €11,221,693 | +€2.1m | +23.2% |
| Equity | 10/15 | €2,434,007 | €1,232,844 | -€1.2m | -49.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €333,109 | €333,109 | = | 0.0% |
| Distributable reserves | 133 | €333,109 | €333,109 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,081,899 | €880,736 | -€1.2m | -57.7% |
| Amounts payable | 17/49 | €6,676,881 | €9,988,849 | +€3.3m | +49.6% |
| Amounts payable within one year | 42/48 | €474,673 | €2,904,113 | +€2.4m | +511.8% |
| Trade debts | 44 | €28,483 | €80,677 | +€52,195 | +183.3% |
| Suppliers | 440/4 | €28,483 | €80,677 | +€52,195 | +183.3% |
| Taxes, remuneration and social security | 45 | €208,598 | €450,851 | +€242,253 | +116.1% |
| Taxes | 450/3 | €0 | €152,435 | +€152,435 | |
| Remuneration and social security | 454/9 | €208,598 | €298,416 | +€89,817 | +43.1% |
| Other amounts payable | 47/48 | €237,592 | €2,372,584 | +€2.1m | +898.6% |
| Accrued charges and deferred income | 492/3 | €6,202,208 | €7,084,736 | +€882,527 | +14.2% |
| Operating income | 70/76A | - | €11,699,983 | +€11.7m | |
| Turnover | 70 | - | €11,694,535 | +€11.7m | |
| Other operating income | 74 | - | €5,448 | +€5,448 | |
| Operating charges | 60/66A | - | €13,170,237 | +€13.2m | |
| Goods for resale, raw materials and consumables | 60 | - | €0 | = | |
| Purchases | 600/8 | - | €0 | = | |
| Services and other goods | 61 | - | €11,044,920 | +€11.0m | |
| Remuneration, social security and pensions | 62 | €1,404,904 | €2,112,998 | +€708,093 | +50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,648 | €7,681 | -€966 | -11.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€45,971 | €0 | +€45,971 | |
| Other operating charges | 640/8 | €3,974 | €4,637 | +€663 | +16.7% |
| Gross operating margin | 9900 | €2,864,482 | - | -€2.9m | |
| Operating profit (loss) | 9901 | €1,492,927 | -€1,470,254 | -€3.0m | |
| Financial income | 75/76B | €58,302 | €362,657 | +€304,355 | +522.0% |
| Recurring financial income | 75 | €58,302 | €362,657 | +€304,355 | +522.0% |
| Income from financial fixed assets | 750 | - | €0 | = | |
| Income from current assets | 751 | - | €96,588 | +€96,588 | |
| Other financial income | 752/9 | - | €266,069 | +€266,069 | |
| Financial charges | 65/66B | €58,601 | €18,939 | -€39,662 | -67.7% |
| Recurring financial charges | 65 | €58,601 | €18,939 | -€39,662 | -67.7% |
| Debt charges | 650 | - | €7,227 | +€7,227 | |
| Other financial charges | 652/9 | - | €11,712 | +€11,712 | |
| Profit (loss) for the period before taxes | 9903 | €1,492,629 | -€1,126,536 | -€2.6m | |
| Income taxes | 67/77 | €408,937 | €74,627 | -€334,310 | -81.8% |
| Taxes | 670/3 | - | €74,627 | +€74,627 | |
| Profit (loss) for the period | 9904 | €1,083,692 | -€1,201,163 | -€2.3m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,083,692 | -€1,201,163 | -€2.3m |
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 30 September 2026 via checked.be.