Aplicon: 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.
Aplicon
Largest movements
- Cash +€230,886
up €230,886 (+135.5%), from €170,423 to €401,310
mainly Net result for the year (+€149,666) and Investment in fixed assets (net) (+€125,258)
- Financial fixed assets -€130,000
down €130,000 (-100.0%), from €130,000 to €0
- Reserves +€126,136
up €126,136 (+46.3%), from €272,176 to €398,313
- Other debts -€18,977
down €18,977 (-71.9%), from €26,401 to €7,424
- Current portion of long-term debt -€7,600
down €7,600 (-100.0%), from €7,600 to €0
- Financial income +€67,505
up €67,505 (+214.3%), from €31,500 to €99,005
- Gross operating margin +€7,002
up €7,002 (+10.5%), from €66,502 to €73,504
- Depreciation -€4,876
down €4,876 (-36.7%), from €13,294 to €8,418
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 | €335,865 | €435,583 | +€99,718 | +29.7% |
| Fixed assets | 21/28 | €140,485 | €6,810 | -€133,675 | -95.2% |
| Tangible fixed assets | 22/27 | €10,485 | €6,810 | -€3,675 | -35.1% |
| Plant, machinery and equipment | 23 | €2,590 | €1,825 | -€766 | -29.6% |
| Furniture and vehicles | 24 | €7,895 | €4,985 | -€2,910 | -36.9% |
| Financial fixed assets | 28 | €130,000 | €0 | -€130,000 | -100.0% |
| Current assets | 29/58 | €195,380 | €428,773 | +€233,394 | +119.5% |
| Amounts receivable within one year | 40/41 | €24,674 | €26,049 | +€1,376 | +5.6% |
| Trade receivables | 40 | €12,753 | €18,414 | +€5,661 | +44.4% |
| Other amounts receivable | 41 | €11,920 | €7,635 | -€4,285 | -35.9% |
| Cash at bank and in hand | 54/58 | €170,423 | €401,310 | +€230,886 | +135.5% |
| Deferred charges and accrued income | 490/1 | €283 | €1,414 | +€1,131 | +400.1% |
| Total equity and liabilities | 10/49 | €335,865 | €435,583 | +€99,718 | +29.7% |
| Equity | 10/15 | €290,776 | €416,913 | +€126,136 | +43.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €272,176 | €398,313 | +€126,136 | +46.3% |
| Distributable reserves | 133 | €272,176 | €398,313 | +€126,136 | +46.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,088 | €18,670 | -€26,418 | -58.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €45,088 | €18,670 | -€26,418 | -58.6% |
| Current portion of amounts payable after more than one year | 42 | €7,600 | €0 | -€7,600 | -100.0% |
| Trade debts | 44 | €787 | €1,248 | +€461 | +58.5% |
| Suppliers | 440/4 | €787 | €1,248 | +€461 | +58.5% |
| Taxes, remuneration and social security | 45 | €10,300 | €9,999 | -€302 | -2.9% |
| Taxes | 450/3 | €10,300 | €9,999 | -€302 | -2.9% |
| Other amounts payable | 47/48 | €26,401 | €7,424 | -€18,977 | -71.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,294 | €8,418 | -€4,876 | -36.7% |
| Other operating charges | 640/8 | €580 | €595 | +€14 | +2.5% |
| Gross operating margin | 9900 | €66,502 | €73,504 | +€7,002 | +10.5% |
| Operating profit (loss) | 9901 | €52,628 | €64,492 | +€11,864 | +22.5% |
| Financial income | 75/76B | €31,500 | €99,005 | +€67,505 | +214.3% |
| Recurring financial income | 75 | €31,500 | €99,005 | +€67,505 | +214.3% |
| Financial charges | 65/66B | €404 | €231 | -€172 | -42.7% |
| Recurring financial charges | 65 | €404 | €231 | -€172 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €83,724 | €163,266 | +€79,542 | +95.0% |
| Income taxes | 67/77 | €14,042 | €13,600 | -€441 | -3.1% |
| Profit (loss) for the period | 9904 | €69,683 | €149,666 | +€79,983 | +114.8% |
| Profit (loss) for the period to be appropriated | 9905 | €69,683 | €149,666 | +€79,983 | +114.8% |
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 11 October 2026 via checked.be.