GOLDEN APPLE: 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.
GOLDEN APPLE
Largest movements
- Receivables within one year +€25,371
up €25,371 (+25.3%), from €100,196 to €125,568
of which Trade receivables: +€44,727
- Profit (loss) carried forward +€25,537
up €25,537 (+82.4%), from €30,977 to €56,514
- Trade debts -€11,258
down €11,258 (-97.7%), from €11,518 to €260
- Tax, wage and social debts +€10,986
up €10,986 (+54.5%), from €20,142 to €31,128
- Gross operating margin +€45,371
up €45,371, from -€11,023 to €34,348
- Taxes +€11,368
up €11,368 (+8,644%), from €132 to €11,500
- Financial income -€1,198
down €1,198 (-21.4%), from €5,608 to €4,409
- Other operating charges +€393
up €393 (+137%), from €288 to €681
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,545 | €126,818 | +€26,272 | +26.1% |
| Current assets | 29/58 | €100,545 | €126,818 | +€26,272 | +26.1% |
| Stocks and contracts in progress | 3 | €347 | €1,250 | +€903 | +261% |
| Stocks | 30/36 | €347 | €1,250 | +€903 | +261% |
| Amounts receivable within one year | 40/41 | €100,196 | €125,568 | +€25,371 | +25.3% |
| Trade receivables | 40 | €7,204 | €51,930 | +€44,727 | +621% |
| Other amounts receivable | 41 | €92,993 | €73,637 | -€19,356 | -20.8% |
| Current investments | 50/53 | €2 | - | -€2 | |
| Total equity and liabilities | 10/49 | €100,545 | €126,818 | +€26,272 | +26.1% |
| Equity | 10/15 | €62,837 | €88,374 | +€25,537 | +40.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €19,460 | €19,460 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €17,600 | €17,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,977 | €56,514 | +€25,537 | +82.4% |
| Amounts payable | 17/49 | €37,708 | €38,443 | +€735 | +1.9% |
| Amounts payable within one year | 42/48 | €37,708 | €38,443 | +€735 | +1.9% |
| Financial debts | 43 | €6,048 | €7,055 | +€1,007 | +16.7% |
| Credit institutions | 430/8 | - | €7,055 | +€7,055 | |
| Other loans | 439 | €6,048 | - | -€6,048 | |
| Trade debts | 44 | €11,518 | €260 | -€11,258 | -97.7% |
| Suppliers | 440/4 | €11,518 | €260 | -€11,258 | -97.7% |
| Taxes, remuneration and social security | 45 | €20,142 | €31,128 | +€10,986 | +54.5% |
| Taxes | 450/3 | €20,142 | €31,128 | +€10,986 | +54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139 | - | -€139 | |
| Other operating charges | 640/8 | €288 | €681 | +€393 | +137% |
| Gross operating margin | 9900 | -€11,023 | €34,348 | +€45,371 | |
| Operating profit (loss) | 9901 | -€11,449 | €33,667 | +€45,116 | |
| Financial income | 75/76B | €5,608 | €4,409 | -€1,198 | -21.4% |
| Recurring financial income | 75 | €5,608 | €4,409 | -€1,198 | -21.4% |
| Financial charges | 65/66B | €1,001 | €1,039 | +€38 | +3.8% |
| Recurring financial charges | 65 | €1,001 | €1,039 | +€38 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,843 | €37,037 | +€43,880 | |
| Income taxes | 67/77 | €132 | €11,500 | +€11,368 | +8,644% |
| Profit (loss) for the period | 9904 | -€6,975 | €25,537 | +€32,512 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,975 | €25,537 | +€32,512 |
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 1 November 2026 via checked.be.