APLICS: 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.
APLICS
Largest movements
- Intangible fixed assets -€31,415
no longer reported in 2025 (was €31,415)
- Receivables within one year +€26,397
up €26,397 (+825.5%), from €3,198 to €29,594
of which Other amounts receivable: +€28,674
- Financial fixed assets -€15,000
no longer reported in 2025 (was €15,000)
- Stocks and contracts -€13,028
no longer reported in 2025 (was €13,028)
- Tangible fixed assets -€3,649
no longer reported in 2025 (was €3,649)
- Short-term financial debts -€205,659
no longer reported in 2025 (was €205,659)
- Other debts +€203,593
up €203,593 (+4633.5%), from €4,394 to €207,986
- Profit (loss) carried forward -€60,578
down €60,578 (-36.4%), from -€166,325 to -€226,903
- Trade debts +€25,112
up €25,112 (+817.7%), from €3,071 to €28,183
- Gross operating margin -€20,407
down €20,407 (-80.9%), from -€25,219 to -€45,626
- Other operating charges +€14,900
new in 2025: €14,900
- Depreciation -€5,895
no longer reported in 2025 (was €5,895)
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 | €67,259 | €29,726 | -€37,533 | -55.8% |
| Fixed assets | 21/28 | €50,064 | - | -€50,064 | |
| Intangible fixed assets | 21 | €31,415 | - | -€31,415 | |
| Tangible fixed assets | 22/27 | €3,649 | - | -€3,649 | |
| Plant, machinery and equipment | 23 | €3,649 | - | -€3,649 | |
| Financial fixed assets | 28 | €15,000 | - | -€15,000 | |
| Current assets | 29/58 | €17,196 | €29,726 | +€12,530 | +72.9% |
| Stocks and contracts in progress | 3 | €13,028 | - | -€13,028 | |
| Stocks | 30/36 | €13,028 | - | -€13,028 | |
| Amounts receivable within one year | 40/41 | €3,198 | €29,594 | +€26,397 | +825.5% |
| Trade receivables | 40 | €2,278 | - | -€2,278 | |
| Other amounts receivable | 41 | €920 | €29,594 | +€28,674 | +3116.9% |
| Cash at bank and in hand | 54/58 | €970 | €132 | -€838 | -86.4% |
| Total equity and liabilities | 10/49 | €67,259 | €29,726 | -€37,533 | -55.8% |
| Equity | 10/15 | -€145,865 | -€206,443 | -€60,578 | -41.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€166,325 | -€226,903 | -€60,578 | -36.4% |
| Amounts payable | 17/49 | €213,124 | €236,169 | +€23,045 | +10.8% |
| Amounts payable within one year | 42/48 | €213,124 | €236,169 | +€23,045 | +10.8% |
| Financial debts | 43 | €205,659 | - | -€205,659 | |
| Credit institutions | 430/8 | €205,659 | - | -€205,659 | |
| Trade debts | 44 | €3,071 | €28,183 | +€25,112 | +817.7% |
| Suppliers | 440/4 | €3,071 | €28,183 | +€25,112 | +817.7% |
| Other amounts payable | 47/48 | €4,394 | €207,986 | +€203,593 | +4633.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,895 | - | -€5,895 | |
| Other operating charges | 640/8 | - | €14,900 | +€14,900 | |
| Gross operating margin | 9900 | -€25,219 | -€45,626 | -€20,407 | -80.9% |
| Operating profit (loss) | 9901 | -€31,114 | -€60,526 | -€29,412 | -94.5% |
| Financial charges | 65/66B | €53 | €53 | = | 0.0% |
| Recurring financial charges | 65 | €53 | €53 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€31,167 | -€60,578 | -€29,412 | -94.4% |
| Profit (loss) for the period | 9904 | -€31,167 | -€60,578 | -€29,412 | -94.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,167 | -€60,578 | -€29,412 | -94.4% |
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 5 October 2026 via checked.be.