APALUNGE: 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.
APALUNGE
Largest movements
- Cash +€30,078
up €30,078 (+29.3%), from €102,665 to €132,743
mainly Net result for the year (+€59,468) and Deferred charges and accrued income (+€2,538)
- Receivables within one year +€3,332
new in 2025: €3,332
- Deferred charges and accrued income -€2,538
down €2,538 (-23.4%), from €10,848 to €8,309
- Reserves +€59,468
up €59,468 (+73.2%), from €81,206 to €140,673
- Tax, wage and social debts -€27,104
no longer reported in 2025 (was €27,104)
- Gross operating margin -€21,694
down €21,694 (-20.0%), from €108,401 to €86,707
- Taxes -€5,437
down €5,437 (-20.1%), from €27,104 to €21,668
- Other operating charges +€2,773
new in 2025: €2,773
- Financial charges +€2,220
new in 2025: €2,220
From the 2024 result to the 2025 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
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,711 | €148,004 | +€30,293 | +25.7% |
| Fixed assets | 21/28 | €4,199 | €3,620 | -€579 | -13.8% |
| Tangible fixed assets | 22/27 | €4,199 | €3,620 | -€579 | -13.8% |
| Plant, machinery and equipment | 23 | €4,199 | €3,620 | -€579 | -13.8% |
| Current assets | 29/58 | €113,513 | €144,385 | +€30,872 | +27.2% |
| Amounts receivable within one year | 40/41 | - | €3,332 | +€3,332 | |
| Other amounts receivable | 41 | - | €3,332 | +€3,332 | |
| Cash at bank and in hand | 54/58 | €102,665 | €132,743 | +€30,078 | +29.3% |
| Deferred charges and accrued income | 490/1 | €10,848 | €8,309 | -€2,538 | -23.4% |
| Total equity and liabilities | 10/49 | €117,711 | €148,004 | +€30,293 | +25.7% |
| Equity | 10/15 | €83,206 | €142,673 | +€59,468 | +71.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €81,206 | €140,673 | +€59,468 | +73.2% |
| Distributable reserves | 133 | €81,206 | €140,673 | +€59,468 | +73.2% |
| Amounts payable | 17/49 | €34,506 | €5,331 | -€29,175 | -84.6% |
| Amounts payable within one year | 42/48 | €34,506 | €5,331 | -€29,175 | -84.6% |
| Trade debts | 44 | €2,164 | €1,538 | -€626 | -28.9% |
| Suppliers | 440/4 | €2,164 | €1,538 | -€626 | -28.9% |
| Taxes, remuneration and social security | 45 | €27,104 | - | -€27,104 | |
| Taxes | 450/3 | €27,104 | - | -€27,104 | |
| Other amounts payable | 47/48 | €5,238 | €3,793 | -€1,444 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91 | €579 | +€488 | +539% |
| Other operating charges | 640/8 | - | €2,773 | +€2,773 | |
| Gross operating margin | 9900 | €108,401 | €86,707 | -€21,694 | -20.0% |
| Operating profit (loss) | 9901 | €108,310 | €83,355 | -€24,955 | -23.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | - | €2,220 | +€2,220 | |
| Recurring financial charges | 65 | - | €2,220 | +€2,220 | |
| Profit (loss) for the period before taxes | 9903 | €108,310 | €81,135 | -€27,175 | -25.1% |
| Income taxes | 67/77 | €27,104 | €21,668 | -€5,437 | -20.1% |
| Profit (loss) for the period | 9904 | €81,206 | €59,468 | -€21,738 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €81,206 | €59,468 | -€21,738 | -26.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.