Apurva: 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.
Apurva
Largest movements
- Receivables within one year +€17,550
up €17,550 (+244%), from €7,201 to €24,751
of which Trade receivables: +€10,643
- Cash -€15,122
down €15,122 (-89.1%), from €16,966 to €1,844
mainly Trade debts (-€32,627) and Receivables within one year (-€17,550)
- Stocks and contracts -€8,451
down €8,451 (-58.9%), from €14,358 to €5,906
- Tangible fixed assets +€1,577
up €1,577 (+2.9%), from €54,536 to €56,114
of which Furniture and vehicles: +€8,827
- Trade debts -€32,627
no longer reported in 2024 (was €32,627)
- Profit (loss) carried forward +€21,721
up €21,721 (+354%), from €6,134 to €27,855
- Other debts +€10,000
up €10,000 (+241%), from €4,150 to €14,150
- Debts after one year -€4,475
down €4,475 (-69.7%), from €6,419 to €1,944
- Tax, wage and social debts +€936
up €936 (+6.8%), from €13,731 to €14,667
- Gross operating margin +€15,679
up €15,679 (+26.0%), from €60,215 to €75,894
- Taxes +€3,310
up €3,310 (+110%), from €3,009 to €6,319
- Financial charges -€2,865
down €2,865 (-92.1%), from €3,111 to €247
- Financial income -€2,290
down €2,290 (-100.0%), from €2,291 to €0
- Depreciation +€995
up €995 (+15.1%), from €6,602 to €7,597
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 | €93,061 | €88,615 | -€4,446 | -4.8% |
| Fixed assets | 21/28 | €54,536 | €56,114 | +€1,577 | +2.9% |
| Tangible fixed assets | 22/27 | €54,536 | €56,114 | +€1,577 | +2.9% |
| Plant, machinery and equipment | 23 | €54,536 | €47,286 | -€7,250 | -13.3% |
| Furniture and vehicles | 24 | - | €8,827 | +€8,827 | |
| Current assets | 29/58 | €38,524 | €32,502 | -€6,023 | -15.6% |
| Stocks and contracts in progress | 3 | €14,358 | €5,906 | -€8,451 | -58.9% |
| Stocks | 30/36 | €14,358 | €5,906 | -€8,451 | -58.9% |
| Amounts receivable within one year | 40/41 | €7,201 | €24,751 | +€17,550 | +244% |
| Trade receivables | 40 | €7,201 | €17,844 | +€10,643 | +148% |
| Other amounts receivable | 41 | - | €6,907 | +€6,907 | |
| Cash at bank and in hand | 54/58 | €16,966 | €1,844 | -€15,122 | -89.1% |
| Total equity and liabilities | 10/49 | €93,061 | €88,615 | -€4,446 | -4.8% |
| Equity | 10/15 | €36,134 | €57,855 | +€21,721 | +60.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Contributions outside capital | 11 | €30,000 | €30,000 | = | 0.0% |
| Other | 1109/19 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,134 | €27,855 | +€21,721 | +354% |
| Amounts payable | 17/49 | €56,927 | €30,760 | -€26,166 | -46.0% |
| Amounts payable after more than one year | 17 | €6,419 | €1,944 | -€4,475 | -69.7% |
| Financial debts | 170/4 | €6,419 | €1,944 | -€4,475 | -69.7% |
| Amounts payable within one year | 42/48 | €50,508 | €28,817 | -€21,691 | -42.9% |
| Trade debts | 44 | €32,627 | - | -€32,627 | |
| Suppliers | 440/4 | €32,627 | - | -€32,627 | |
| Taxes, remuneration and social security | 45 | €13,731 | €14,667 | +€936 | +6.8% |
| Taxes | 450/3 | €13,731 | €14,667 | +€936 | +6.8% |
| Other amounts payable | 47/48 | €4,150 | €14,150 | +€10,000 | +241% |
| Remuneration, social security and pensions | 62 | €32,920 | €33,843 | +€923 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,602 | €7,597 | +€995 | +15.1% |
| Other operating charges | 640/8 | €6,515 | €6,168 | -€347 | -5.3% |
| Gross operating margin | 9900 | €60,215 | €75,894 | +€15,679 | +26.0% |
| Operating profit (loss) | 9901 | €14,178 | €28,287 | +€14,108 | +99.5% |
| Financial income | 75/76B | €2,291 | €0 | -€2,290 | -100.0% |
| Recurring financial income | 75 | €2,291 | €0 | -€2,290 | -100.0% |
| Financial charges | 65/66B | €3,111 | €247 | -€2,865 | -92.1% |
| Recurring financial charges | 65 | €3,111 | €247 | -€2,865 | -92.1% |
| Profit (loss) for the period before taxes | 9903 | €13,358 | €28,040 | +€14,683 | +110% |
| Income taxes | 67/77 | €3,009 | €6,319 | +€3,310 | +110% |
| Profit (loss) for the period | 9904 | €10,348 | €21,721 | +€11,373 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €10,348 | €21,721 | +€11,373 | +110% |
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.