StarApps: 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.
StarApps
Largest movements
- Intangible fixed assets +€148,325
up €148,325 (+220.0%), from €67,419 to €215,744
- Financial fixed assets +€106,106
up €106,106 (+26.4%), from €402,313 to €508,419
- Cash +€73,521
up €73,521 (+181.8%), from €40,448 to €113,969
mainly Contributions, distributions and other (+€524,060) and Trade debts (+€160,771)
- Receivables within one year +€37,524
up €37,524 (+227.8%), from €16,475 to €54,000
of which Other amounts receivable: +€42,710
- Contributions +€500,000
up €500,000 (+285.7%), from €175,000 to €675,000
- Profit (loss) carried forward -€477,275
down €477,275 (-305.1%), from -€156,455 to -€633,730
- Trade debts +€160,771
up €160,771 (+297.1%), from €54,112 to €214,882
- Debts after one year +€142,403
new in 2024: €142,403
- Current portion of long-term debt +€32,597
new in 2024: €32,597
- Gross operating margin -€397,486
down €397,486 (-742.4%), from -€53,541 to -€451,027
- Staff costs +€5,021
new in 2024: €5,021
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 | €531,254 | €902,564 | +€371,310 | +69.9% |
| Fixed assets | 21/28 | €474,139 | €731,824 | +€257,685 | +54.3% |
| Intangible fixed assets | 21 | €67,419 | €215,744 | +€148,325 | +220.0% |
| Tangible fixed assets | 22/27 | €4,408 | €7,661 | +€3,253 | +73.8% |
| Furniture and vehicles | 24 | €4,408 | €7,661 | +€3,253 | +73.8% |
| Financial fixed assets | 28 | €402,313 | €508,419 | +€106,106 | +26.4% |
| Current assets | 29/58 | €57,114 | €170,740 | +€113,626 | +198.9% |
| Amounts receivable within one year | 40/41 | €16,475 | €54,000 | +€37,524 | +227.8% |
| Trade receivables | 40 | €9,133 | €3,947 | -€5,186 | -56.8% |
| Other amounts receivable | 41 | €7,342 | €50,052 | +€42,710 | +581.7% |
| Cash at bank and in hand | 54/58 | €40,448 | €113,969 | +€73,521 | +181.8% |
| Deferred charges and accrued income | 490/1 | €191 | €2,772 | +€2,581 | +1348.6% |
| Total equity and liabilities | 10/49 | €531,254 | €902,564 | +€371,310 | +69.9% |
| Equity | 10/15 | €385,771 | €432,556 | +€46,785 | +12.1% |
| Contributions | 10/11 | €175,000 | €675,000 | +€500,000 | +285.7% |
| Revaluation surpluses | 12 | €336,346 | €336,346 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€156,455 | -€633,730 | -€477,275 | -305.1% |
| Investment grants | 15 | €30,880 | €54,940 | +€24,060 | +77.9% |
| Amounts payable | 17/49 | €145,483 | €470,008 | +€324,526 | +223.1% |
| Amounts payable after more than one year | 17 | - | €142,403 | +€142,403 | |
| Financial debts | 170/4 | - | €142,403 | +€142,403 | |
| Amounts payable within one year | 42/48 | €143,005 | €320,010 | +€177,004 | +123.8% |
| Current portion of amounts payable after more than one year | 42 | - | €32,597 | +€32,597 | |
| Trade debts | 44 | €54,112 | €214,882 | +€160,771 | +297.1% |
| Suppliers | 440/4 | €54,112 | €214,882 | +€160,771 | +297.1% |
| Other amounts payable | 47/48 | €88,894 | €72,530 | -€16,364 | -18.4% |
| Accrued charges and deferred income | 492/3 | €2,477 | €7,596 | +€5,118 | +206.6% |
| Non-recurring operating income | 76A | €33,840 | €0 | -€33,840 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €5,021 | +€5,021 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,254 | €34,546 | +€292 | +0.9% |
| Other operating charges | 640/8 | €993 | €536 | -€457 | -46.0% |
| Gross operating margin | 9900 | -€53,541 | -€451,027 | -€397,486 | -742.4% |
| Operating profit (loss) | 9901 | -€88,789 | -€491,131 | -€402,342 | -453.1% |
| Financial income | 75/76B | €15,445 | €15,485 | +€40 | +0.3% |
| Recurring financial income | 75 | €15,445 | €15,485 | +€40 | +0.3% |
| Financial charges | 65/66B | €723 | €1,630 | +€907 | +125.4% |
| Recurring financial charges | 65 | €723 | €1,630 | +€907 | +125.4% |
| Profit (loss) for the period before taxes | 9903 | -€74,067 | -€477,275 | -€403,208 | -544.4% |
| Profit (loss) for the period | 9904 | -€74,067 | -€477,275 | -€403,208 | -544.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€74,067 | -€477,275 | -€403,208 | -544.4% |
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 5 October 2026 via checked.be.