BE APP-E: 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.
BE APP-E
Largest movements
- Receivables within one year +€32,466
up €32,466 (+1079.0%), from €3,009 to €35,475
- Tangible fixed assets +€6,862
new in 2024: €6,862
- Cash +€1,370
up €1,370 (+2145.2%), from €64 to €1,434
mainly Net result for the year (+€32,095) and Other debts (+€30,644)
- Other debts +€30,644
new in 2024: €30,644
- Trade debts +€6,621
up €6,621 (+15808.5%), from €42 to €6,662
- Profit (loss) carried forward +€2,095
up €2,095 (+13245.4%), from €16 to €2,111
- Tax, wage and social debts +€1,339
up €1,339 (+8925.3%), from €15 to €1,354
- Purchases and services +€248,827
up €248,827 (+2786.3%), from €8,930 to €257,757
- Gross operating margin +€35,285
up €35,285 (+13808.9%), from €256 to €35,540
- Depreciation +€2,706
new in 2024: €2,706
- Taxes +€724
up €724 (+4826.7%), from €15 to €739
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 | €3,073 | €43,772 | +€40,699 | +1324.5% |
| Fixed assets | 21/28 | - | €6,862 | +€6,862 | |
| Tangible fixed assets | 22/27 | - | €6,862 | +€6,862 | |
| Furniture and vehicles | 24 | - | €6,862 | +€6,862 | |
| Current assets | 29/58 | €3,073 | €36,909 | +€33,836 | +1101.2% |
| Amounts receivable within one year | 40/41 | €3,009 | €35,475 | +€32,466 | +1079.0% |
| Trade receivables | 40 | €3,009 | €35,475 | +€32,466 | +1079.0% |
| Cash at bank and in hand | 54/58 | €64 | €1,434 | +€1,370 | +2145.2% |
| Total equity and liabilities | 10/49 | €3,073 | €43,772 | +€40,699 | +1324.5% |
| Equity | 10/15 | €3,016 | €5,111 | +€2,095 | +69.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16 | €2,111 | +€2,095 | +13245.4% |
| Amounts payable | 17/49 | €57 | €38,660 | +€38,603 | +67868.1% |
| Amounts payable within one year | 42/48 | €57 | €38,660 | +€38,603 | +67868.1% |
| Trade debts | 44 | €42 | €6,662 | +€6,621 | +15808.5% |
| Suppliers | 440/4 | €42 | €6,662 | +€6,621 | +15808.5% |
| Taxes, remuneration and social security | 45 | €15 | €1,354 | +€1,339 | +8925.3% |
| Taxes | 450/3 | €15 | €1,354 | +€1,339 | +8925.3% |
| Other amounts payable | 47/48 | - | €30,644 | +€30,644 | |
| Goods, raw materials, services and sundry goods | 60/61 | €8,930 | €257,757 | +€248,827 | +2786.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,706 | +€2,706 | |
| Other operating charges | 640/8 | €225 | - | -€225 | |
| Gross operating margin | 9900 | €256 | €35,540 | +€35,285 | +13808.9% |
| Operating profit (loss) | 9901 | €31 | €32,834 | +€32,804 | +106436.1% |
| Profit (loss) for the period before taxes | 9903 | €31 | €32,834 | +€32,804 | +106436.1% |
| Income taxes | 67/77 | €15 | €739 | +€724 | +4826.7% |
| Profit (loss) for the period | 9904 | €16 | €32,095 | +€32,080 | +202778.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16 | €32,095 | +€32,080 | +202778.8% |
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 7 October 2026 via checked.be.