APASH ALI: 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.
APASH ALI
Largest movements
- Tangible fixed assets -€20,282
no longer reported in 2024 (was €20,282)
of which Other tangible fixed assets: -€19,233
- Stocks and contracts -€6,472
no longer reported in 2024 (was €6,472)
- Receivables within one year -€2,456
down €2,456 (-81.9%), from €3,000 to €544
- Cash -€1,219
no longer reported in 2024 (was €1,219)
mainly Net result for the year (-€25,576) and Other debts (-€2,889)
- Profit (loss) carried forward -€25,576
down €25,576 (-324.1%), from -€7,891 to -€33,466
- Other debts -€2,889
down €2,889 (-12.6%), from €22,977 to €20,088
- Tax, wage and social debts -€1,754
down €1,754 (-22.2%), from €7,892 to €6,138
- Trade debts -€485
down €485 (-9.7%), from €4,994 to €4,509
- Gross operating margin +€15,619
up €15,619 (+57.7%), from -€27,068 to -€11,450
- Other operating charges -€2,725
no longer reported in 2024 (was €2,725)
- Depreciation -€2,361
no longer reported in 2024 (was €2,361)
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 | €30,973 | €544 | -€30,428 | -98.2% |
| Fixed assets | 21/28 | €20,282 | - | -€20,282 | |
| Tangible fixed assets | 22/27 | €20,282 | - | -€20,282 | |
| Plant, machinery and equipment | 23 | €1,049 | - | -€1,049 | |
| Other tangible fixed assets | 26 | €19,233 | - | -€19,233 | |
| Current assets | 29/58 | €10,691 | €544 | -€10,147 | -94.9% |
| Stocks and contracts in progress | 3 | €6,472 | - | -€6,472 | |
| Stocks | 30/36 | €6,472 | - | -€6,472 | |
| Amounts receivable within one year | 40/41 | €3,000 | €544 | -€2,456 | -81.9% |
| Other amounts receivable | 41 | €3,000 | €544 | -€2,456 | -81.9% |
| Cash at bank and in hand | 54/58 | €1,219 | - | -€1,219 | |
| Total equity and liabilities | 10/49 | €30,973 | €544 | -€30,428 | -98.2% |
| Equity | 10/15 | -€4,891 | -€30,466 | -€25,576 | -523.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,891 | -€33,466 | -€25,576 | -324.1% |
| Amounts payable | 17/49 | €35,863 | €31,010 | -€4,853 | -13.5% |
| Amounts payable within one year | 42/48 | €35,863 | €31,010 | -€4,853 | -13.5% |
| Financial debts | 43 | - | €276 | +€276 | |
| Credit institutions | 430/8 | - | €276 | +€276 | |
| Trade debts | 44 | €4,994 | €4,509 | -€485 | -9.7% |
| Suppliers | 440/4 | €4,994 | €4,509 | -€485 | -9.7% |
| Taxes, remuneration and social security | 45 | €7,892 | €6,138 | -€1,754 | -22.2% |
| Taxes | 450/3 | €7,892 | €6,138 | -€1,754 | -22.2% |
| Other amounts payable | 47/48 | €22,977 | €20,088 | -€2,889 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,361 | - | -€2,361 | |
| Other operating charges | 640/8 | €2,725 | - | -€2,725 | |
| Non-recurring operating charges | 66A | - | €13,782 | +€13,782 | |
| Gross operating margin | 9900 | -€27,068 | -€11,450 | +€15,619 | +57.7% |
| Operating profit (loss) | 9901 | -€32,155 | -€25,231 | +€6,923 | +21.5% |
| Financial charges | 65/66B | €286 | €344 | +€58 | +20.4% |
| Recurring financial charges | 65 | €286 | €344 | +€58 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | -€32,441 | -€25,576 | +€6,865 | +21.2% |
| Profit (loss) for the period | 9904 | -€32,441 | -€25,576 | +€6,865 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,441 | -€25,576 | +€6,865 | +21.2% |
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 12 October 2026 via checked.be.