'T APOSTELIENTJE: 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.
'T APOSTELIENTJE
Largest movements
- Current investments +€3,536
up €3,536 (+33.5%), from €10,540 to €14,075
- Tangible fixed assets -€1,639
down €1,639 (-39.9%), from €4,112 to €2,473
of which Furniture and vehicles: -€1,380
- Debts after one year -€2,203
no longer reported in 2023 (was €2,203)
- Profit (loss) carried forward +€2,008
up €2,008 (+3.7%), from €54,458 to €56,466
- Trade debts +€1,459
up €1,459 (+279%), from €523 to €1,982
- Turnover +€8,540
up €8,540 (+17.4%), from €49,207 to €57,748
- Gross operating margin +€6,145
up €6,145 (+126%), from €4,881 to €11,026
- Financial charges +€4,858
up €4,858 (+686%), from €708 to €5,565
- Purchases and services +€1,395
up €1,395 (+3.1%), from €45,326 to €46,721
- Other operating charges +€770
up €770 (+73.7%), from €1,044 to €1,814
From the 2022 result to the 2023 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 | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,889 | €85,154 | +€1,265 | +1.5% |
| Fixed assets | 21/28 | €4,642 | €3,003 | -€1,639 | -35.3% |
| Tangible fixed assets | 22/27 | €4,112 | €2,473 | -€1,639 | -39.9% |
| Land and buildings | 22 | €1,351 | €1,092 | -€259 | -19.2% |
| Furniture and vehicles | 24 | €2,761 | €1,381 | -€1,380 | -50.0% |
| Financial fixed assets | 28 | €530 | €530 | = | 0.0% |
| Current assets | 29/58 | €79,247 | €82,150 | +€2,903 | +3.7% |
| Stocks and contracts in progress | 3 | €61,143 | €60,763 | -€380 | -0.6% |
| Stocks | 30/36 | €61,143 | €60,763 | -€380 | -0.6% |
| Amounts receivable within one year | 40/41 | €7,564 | €7,312 | -€252 | -3.3% |
| Other amounts receivable | 41 | €7,564 | €7,312 | -€252 | -3.3% |
| Current investments | 50/53 | €10,540 | €14,075 | +€3,536 | +33.5% |
| Total equity and liabilities | 10/49 | €83,889 | €85,154 | +€1,265 | +1.5% |
| Equity | 10/15 | €81,163 | €83,171 | +€2,008 | +2.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €8,113 | €8,113 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €6,254 | €6,254 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,458 | €56,466 | +€2,008 | +3.7% |
| Amounts payable | 17/49 | €2,726 | €1,982 | -€743 | -27.3% |
| Amounts payable after more than one year | 17 | €2,203 | - | -€2,203 | |
| Financial debts | 170/4 | €2,203 | - | -€2,203 | |
| Amounts payable within one year | 42/48 | €523 | €1,982 | +€1,459 | +279% |
| Trade debts | 44 | €523 | €1,982 | +€1,459 | +279% |
| Suppliers | 440/4 | €523 | €1,982 | +€1,459 | +279% |
| Turnover | 70 | €49,207 | €57,748 | +€8,540 | +17.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €45,326 | €46,721 | +€1,395 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,639 | €1,639 | = | 0.0% |
| Other operating charges | 640/8 | €1,044 | €1,814 | +€770 | +73.7% |
| Gross operating margin | 9900 | €4,881 | €11,026 | +€6,145 | +126% |
| Operating profit (loss) | 9901 | €2,198 | €7,573 | +€5,375 | +245% |
| Financial charges | 65/66B | €708 | €5,565 | +€4,858 | +686% |
| Recurring financial charges | 65 | €708 | €5,565 | +€4,858 | +686% |
| Profit (loss) for the period before taxes | 9903 | €1,491 | €2,008 | +€517 | +34.7% |
| Profit (loss) for the period | 9904 | €1,491 | €2,008 | +€517 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,491 | €2,008 | +€517 | +34.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.