Apolyne: 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.
Apolyne
Largest movements
- Cash +€4,587
up €4,587 (+32.5%), from €14,123 to €18,710
mainly Net result for the year (+€7,539) and Trade debts (+€991)
- Deferred charges and accrued income +€1,657
up €1,657 (+291%), from €569 to €2,226
- Reserves +€7,539
up €7,539 (+269%), from €2,799 to €10,339
- Accrued charges and deferred income -€1,207
down €1,207 (-38.2%), from €3,157 to €1,950
- Trade debts +€991
up €991 (+508%), from €195 to €1,186
- Tax, wage and social debts -€777
down €777 (-73.3%), from €1,059 to €282
- Gross operating margin +€7,043
up €7,043 (+181%), from €3,882 to €10,924
- Taxes +€2,223
up €2,223 (+210%), from €1,059 to €3,282
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 | €52,214 | €58,802 | +€6,589 | +12.6% |
| Fixed assets | 21/28 | €37,500 | €37,500 | = | 0.0% |
| Financial fixed assets | 28 | €37,500 | €37,500 | = | 0.0% |
| Current assets | 29/58 | €14,714 | €21,302 | +€6,589 | +44.8% |
| Amounts receivable within one year | 40/41 | €22 | €366 | +€344 | +1,594% |
| Other amounts receivable | 41 | €22 | €366 | +€344 | +1,594% |
| Cash at bank and in hand | 54/58 | €14,123 | €18,710 | +€4,587 | +32.5% |
| Deferred charges and accrued income | 490/1 | €569 | €2,226 | +€1,657 | +291% |
| Total equity and liabilities | 10/49 | €52,214 | €58,802 | +€6,589 | +12.6% |
| Equity | 10/15 | €47,799 | €55,339 | +€7,539 | +15.8% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €2,799 | €10,339 | +€7,539 | +269% |
| Distributable reserves | 133 | €2,799 | €10,339 | +€7,539 | +269% |
| Amounts payable | 17/49 | €4,414 | €3,464 | -€951 | -21.5% |
| Amounts payable within one year | 42/48 | €1,257 | €1,514 | +€256 | +20.4% |
| Trade debts | 44 | €195 | €1,186 | +€991 | +508% |
| Suppliers | 440/4 | €195 | €1,186 | +€991 | +508% |
| Taxes, remuneration and social security | 45 | €1,059 | €282 | -€777 | -73.3% |
| Taxes | 450/3 | €1,059 | €282 | -€777 | -73.3% |
| Other amounts payable | 47/48 | €3 | €45 | +€42 | +1,375% |
| Accrued charges and deferred income | 492/3 | €3,157 | €1,950 | -€1,207 | -38.2% |
| Other operating charges | 640/8 | - | €90 | +€90 | |
| Gross operating margin | 9900 | €3,882 | €10,924 | +€7,043 | +181% |
| Operating profit (loss) | 9901 | €3,882 | €10,834 | +€6,953 | +179% |
| Financial charges | 65/66B | €23 | €12 | -€11 | -46.5% |
| Recurring financial charges | 65 | €23 | €12 | -€11 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | €3,859 | €10,822 | +€6,963 | +180% |
| Income taxes | 67/77 | €1,059 | €3,282 | +€2,223 | +210% |
| Profit (loss) for the period | 9904 | €2,799 | €7,539 | +€4,740 | +169% |
| Profit (loss) for the period to be appropriated | 9905 | €2,799 | €7,539 | +€4,740 | +169% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.