B APIMMO: what changed
B APIMMO
Largest movements
- Stocks and contracts -€21,673
down €21,673 (-100%), from €21,673 to €0
- Deferred charges and accrued income -€6,656
down €6,656 (-100%), from €6,656 to €0
- Cash +€5,980
up €5,980 (+482%), from €1,240 to €7,220
mainly Stocks and contracts (+€21,673) and Trade debts (+€6,881)
- Receivables within one year -€2,264
down €2,264 (-45.0%), from €5,034 to €2,770
of which Trade receivables: -€2,731
- Profit (loss) carried forward -€31,043
down €31,043 (-20.8%), from -€149,135 to -€180,178
- Trade debts +€6,881
up €6,881 (+772%), from €891 to €7,772
- Other debts -€685
down €685 (-0.4%), from €163,742 to €163,057
- Write-downs +€21,673
new in 2024: €21,673
- Taxes +€11,306
up €11,306, from -€11,201 to €105
- Other operating charges -€1,195
down €1,195 (-80.7%), from €1,481 to €285
- Depreciation -€432
down €432 (-100%), from €432 to €0
- Gross operating margin -€97
down €97 (-1.2%), from -€8,421 to -€8,518
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,732 | €9,990 | -€24,742 | -71.2% |
| Fixed assets | 21/28 | €129 | €0 | -€129 | -100% |
| Tangible fixed assets | 22/27 | €129 | €0 | -€129 | -100% |
| Furniture and vehicles | 24 | €129 | €0 | -€129 | -100% |
| Current assets | 29/58 | €34,603 | €9,990 | -€24,613 | -71.1% |
| Stocks and contracts in progress | 3 | €21,673 | €0 | -€21,673 | -100% |
| Stocks | 30/36 | €21,673 | €0 | -€21,673 | -100% |
| Amounts receivable within one year | 40/41 | €5,034 | €2,770 | -€2,264 | -45.0% |
| Trade receivables | 40 | €4,531 | €1,800 | -€2,731 | -60.3% |
| Other amounts receivable | 41 | €503 | €970 | +€467 | +92.8% |
| Cash at bank and in hand | 54/58 | €1,240 | €7,220 | +€5,980 | +482% |
| Deferred charges and accrued income | 490/1 | €6,656 | €0 | -€6,656 | -100% |
| Total equity and liabilities | 10/49 | €34,732 | €9,990 | -€24,742 | -71.2% |
| Equity | 10/15 | -€130,535 | -€161,578 | -€31,043 | -23.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€149,135 | -€180,178 | -€31,043 | -20.8% |
| Amounts payable | 17/49 | €165,267 | €171,568 | +€6,301 | +3.8% |
| Amounts payable within one year | 42/48 | €164,765 | €171,066 | +€6,301 | +3.8% |
| Trade debts | 44 | €891 | €7,772 | +€6,881 | +772% |
| Suppliers | 440/4 | €891 | €7,772 | +€6,881 | +772% |
| Taxes, remuneration and social security | 45 | €132 | €236 | +€105 | +79.6% |
| Taxes | 450/3 | €132 | €236 | +€105 | +79.6% |
| Other amounts payable | 47/48 | €163,742 | €163,057 | -€685 | -0.4% |
| Accrued charges and deferred income | 492/3 | €502 | €502 | = | 0.0% |
| Non-recurring operating income | 76A | - | €3,572 | +€3,572 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €432 | €0 | -€432 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €21,673 | +€21,673 | |
| Other operating charges | 640/8 | €1,481 | €285 | -€1,195 | -80.7% |
| Non-recurring operating charges | 66A | €757 | €0 | -€757 | -100% |
| Gross operating margin | 9900 | -€8,421 | -€8,518 | -€97 | -1.2% |
| Operating profit (loss) | 9901 | -€11,090 | -€30,477 | -€19,387 | -175% |
| Financial charges | 65/66B | €464 | €461 | -€3 | -0.6% |
| Recurring financial charges | 65 | €464 | €461 | -€3 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,554 | -€30,938 | -€19,384 | -168% |
| Income taxes | 67/77 | -€11,201 | €105 | +€11,306 | |
| Profit (loss) for the period | 9904 | -€353 | -€31,043 | -€30,690 | -8,701% |
| Profit (loss) for the period to be appropriated | 9905 | -€353 | -€31,043 | -€30,690 | -8,701% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.