OneAPPS: 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.
OneAPPS
Largest movements
- Receivables within one year +€138,294
up €138,294 (+119.5%), from €115,707 to €254,000
of which Other amounts receivable: +€83,568
- Cash +€5,173
up €5,173 (+3.5%), from €147,354 to €152,526
mainly Other debts (+€123,000) and Tax, wage and social debts (+€36,285)
- Other debts +€123,000
up €123,000 (+93.2%), from €132,000 to €255,000
- Tax, wage and social debts +€36,285
up €36,285, from €0 to €36,285
- Profit (loss) carried forward -€8,321
down €8,321 (-405.7%), from -€2,051 to -€10,372
- Trade debts -€7,497
down €7,497 (-5.9%), from €128,112 to €120,614
- Other operating charges -€16,056
down €16,056 (-97.0%), from €16,556 to €500
- Gross operating margin +€5,039
up €5,039 (+39.4%), from -€12,789 to -€7,751
- Taxes -€4,655
down €4,655 (-100.0%), from €4,655 to €0
- Financial charges -€3,999
down €3,999 (-98.3%), from €4,069 to €70
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 | €263,061 | €406,527 | +€143,466 | +54.5% |
| Current assets | 29/58 | €263,061 | €406,527 | +€143,466 | +54.5% |
| Amounts receivable within one year | 40/41 | €115,707 | €254,000 | +€138,294 | +119.5% |
| Trade receivables | 40 | €86,936 | €141,662 | +€54,726 | +62.9% |
| Other amounts receivable | 41 | €28,771 | €112,338 | +€83,568 | +290.5% |
| Cash at bank and in hand | 54/58 | €147,354 | €152,526 | +€5,173 | +3.5% |
| Total equity and liabilities | 10/49 | €263,061 | €406,527 | +€143,466 | +54.5% |
| Equity | 10/15 | €2,949 | -€5,372 | -€8,321 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,051 | -€10,372 | -€8,321 | -405.7% |
| Amounts payable | 17/49 | €260,112 | €411,899 | +€151,787 | +58.4% |
| Amounts payable within one year | 42/48 | €260,112 | €411,899 | +€151,787 | +58.4% |
| Trade debts | 44 | €128,112 | €120,614 | -€7,497 | -5.9% |
| Suppliers | 440/4 | €128,112 | €120,614 | -€7,497 | -5.9% |
| Taxes, remuneration and social security | 45 | €0 | €36,285 | +€36,285 | |
| Taxes | 450/3 | €0 | €36,285 | +€36,285 | |
| Other amounts payable | 47/48 | €132,000 | €255,000 | +€123,000 | +93.2% |
| Other operating charges | 640/8 | €16,556 | €500 | -€16,056 | -97.0% |
| Gross operating margin | 9900 | -€12,789 | -€7,751 | +€5,039 | +39.4% |
| Operating profit (loss) | 9901 | -€29,345 | -€8,251 | +€21,094 | +71.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €4,069 | €70 | -€3,999 | -98.3% |
| Recurring financial charges | 65 | €4,069 | €70 | -€3,999 | -98.3% |
| Profit (loss) for the period before taxes | 9903 | -€33,413 | -€8,321 | +€25,092 | +75.1% |
| Income taxes | 67/77 | €4,655 | €0 | -€4,655 | -100.0% |
| Profit (loss) for the period | 9904 | -€38,069 | -€8,321 | +€29,747 | +78.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,069 | -€8,321 | +€29,747 | +78.1% |
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 4 October 2026 via checked.be.