APDESIGNS: 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.
APDESIGNS
Largest movements
- Cash +€17,411
up €17,411 (+21.4%), from €81,245 to €98,656
mainly Net result for the year (+€25,589) and Other debts (+€10,090)
- Receivables within one year +€10,130
new in 2025: €10,130
- Deferred charges and accrued income +€9,431
new in 2025: €9,431
- Stocks and contracts +€8,471
up €8,471 (+54.2%), from €15,636 to €24,107
- Profit (loss) carried forward +€25,589
up €25,589 (+768448.0%), from €3 to €25,593
- Other debts +€10,090
up €10,090 (+51.0%), from €19,778 to €29,868
- Tax, wage and social debts +€4,843
up €4,843 (+44.6%), from €10,863 to €15,706
- Accrued charges and deferred income +€2,500
up €2,500 (+196.4%), from €1,273 to €3,774
- Trade debts +€2,008
up €2,008 (+58.9%), from €3,411 to €5,419
- Gross operating margin +€15,532
up €15,532 (+84.6%), from €18,353 to €33,884
- Taxes +€1,725
up €1,725 (+36.7%), from €4,700 to €6,425
- Financial charges +€1,212
up €1,212 (+572.8%), from €212 to €1,424
- Other operating charges -€474
down €474 (-72.1%), from €658 to €184
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.
Cash bridge derived
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 | €97,829 | €142,859 | +€45,030 | +46.0% |
| Fixed assets | 21/28 | €948 | €536 | -€413 | -43.5% |
| Tangible fixed assets | 22/27 | €948 | €536 | -€413 | -43.5% |
| Plant, machinery and equipment | 23 | €948 | €536 | -€413 | -43.5% |
| Current assets | 29/58 | €96,881 | €142,324 | +€45,443 | +46.9% |
| Stocks and contracts in progress | 3 | €15,636 | €24,107 | +€8,471 | +54.2% |
| Stocks | 30/36 | €15,636 | €24,107 | +€8,471 | +54.2% |
| Amounts receivable within one year | 40/41 | - | €10,130 | +€10,130 | |
| Trade receivables | 40 | - | €10,130 | +€10,130 | |
| Cash at bank and in hand | 54/58 | €81,245 | €98,656 | +€17,411 | +21.4% |
| Deferred charges and accrued income | 490/1 | - | €9,431 | +€9,431 | |
| Total equity and liabilities | 10/49 | €97,829 | €142,859 | +€45,030 | +46.0% |
| Equity | 10/15 | €62,503 | €88,093 | +€25,589 | +40.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3 | €25,593 | +€25,589 | +768448.0% |
| Amounts payable | 17/49 | €35,326 | €54,767 | +€19,441 | +55.0% |
| Amounts payable within one year | 42/48 | €34,052 | €50,993 | +€16,941 | +49.7% |
| Trade debts | 44 | €3,411 | €5,419 | +€2,008 | +58.9% |
| Suppliers | 440/4 | €3,411 | €5,419 | +€2,008 | +58.9% |
| Taxes, remuneration and social security | 45 | €10,863 | €15,706 | +€4,843 | +44.6% |
| Taxes | 450/3 | €10,863 | €15,706 | +€4,843 | +44.6% |
| Other amounts payable | 47/48 | €19,778 | €29,868 | +€10,090 | +51.0% |
| Accrued charges and deferred income | 492/3 | €1,273 | €3,774 | +€2,500 | +196.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290 | €413 | +€123 | +42.4% |
| Other operating charges | 640/8 | €658 | €184 | -€474 | -72.1% |
| Gross operating margin | 9900 | €18,353 | €33,884 | +€15,532 | +84.6% |
| Operating profit (loss) | 9901 | €17,405 | €33,288 | +€15,883 | +91.3% |
| Financial income | 75/76B | €10 | €150 | +€140 | +1403.7% |
| Recurring financial income | 75 | €10 | €150 | +€140 | +1403.7% |
| Financial charges | 65/66B | €212 | €1,424 | +€1,212 | +572.8% |
| Recurring financial charges | 65 | €212 | €1,424 | +€1,212 | +572.8% |
| Profit (loss) for the period before taxes | 9903 | €17,203 | €32,014 | +€14,811 | +86.1% |
| Income taxes | 67/77 | €4,700 | €6,425 | +€1,725 | +36.7% |
| Profit (loss) for the period | 9904 | €12,503 | €25,589 | +€13,086 | +104.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,503 | €25,589 | +€13,086 | +104.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.