CD APPORTS: 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.
CD APPORTS
Largest movements
- Receivables within one year +€230,368
up €230,368 (+609%), from €37,843 to €268,211
of which Trade receivables: +€125,248
- Trade debts +€232,480
up €232,480 (+2,017%), from €11,526 to €244,006
- Tax, wage and social debts -€5,891
down €5,891 (-79.4%), from €7,421 to €1,529
- Gross operating margin -€27,355
down €27,355 (-88.6%), from €30,881 to €3,527
- Other operating charges -€15,620
no longer reported in 2024 (was €15,620)
- Depreciation -€11,375
no longer reported in 2024 (was €11,375)
- Financial charges -€1,171
down €1,171 (-89.8%), from €1,304 to €133
- Taxes +€531
up €531 (+72.3%), from €734 to €1,265
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 | €146,499 | €375,212 | +€228,714 | +156% |
| Current assets | 29/58 | €146,499 | €375,212 | +€228,714 | +156% |
| Amounts receivable after more than one year | 29 | €107,000 | €107,000 | = | 0.0% |
| Other amounts receivable | 291 | €107,000 | €107,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,843 | €268,211 | +€230,368 | +609% |
| Trade receivables | 40 | €27,262 | €152,509 | +€125,248 | +459% |
| Other amounts receivable | 41 | €10,581 | €115,701 | +€105,120 | +993% |
| Cash at bank and in hand | 54/58 | €821 | €2 | -€819 | -99.8% |
| Deferred charges and accrued income | 490/1 | €835 | - | -€835 | |
| Total equity and liabilities | 10/49 | €146,499 | €375,212 | +€228,714 | +156% |
| Equity | 10/15 | €127,552 | €129,677 | +€2,126 | +1.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €40,859 | €40,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €39,000 | €39,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,101 | €70,226 | +€2,126 | +3.1% |
| Amounts payable | 17/49 | €18,947 | €245,535 | +€226,588 | +1,196% |
| Amounts payable within one year | 42/48 | €18,947 | €245,535 | +€226,588 | +1,196% |
| Trade debts | 44 | €11,526 | €244,006 | +€232,480 | +2,017% |
| Suppliers | 440/4 | €11,526 | €244,006 | +€232,480 | +2,017% |
| Taxes, remuneration and social security | 45 | €7,421 | €1,529 | -€5,891 | -79.4% |
| Taxes | 450/3 | €7,421 | €1,529 | -€5,891 | -79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,375 | - | -€11,375 | |
| Other operating charges | 640/8 | €15,620 | - | -€15,620 | |
| Non-recurring operating charges | 66A | - | €3 | +€3 | |
| Gross operating margin | 9900 | €30,881 | €3,527 | -€27,355 | -88.6% |
| Operating profit (loss) | 9901 | €3,886 | €3,524 | -€362 | -9.3% |
| Financial charges | 65/66B | €1,304 | €133 | -€1,171 | -89.8% |
| Recurring financial charges | 65 | €1,304 | €133 | -€1,171 | -89.8% |
| Profit (loss) for the period before taxes | 9903 | €2,582 | €3,390 | +€809 | +31.3% |
| Income taxes | 67/77 | €734 | €1,265 | +€531 | +72.3% |
| Profit (loss) for the period | 9904 | €1,848 | €2,126 | +€278 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,848 | €2,126 | +€278 | +15.1% |
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 20 October 2026 via checked.be.