App·IT·tude: 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.
App·IT·tude
Largest movements
- Cash +€40,308
up €40,308 (+62.4%), from €64,631 to €104,940
mainly Other debts (+€70,588) and Net result for the year (+€22,919)
- Receivables within one year -€16,924
down €16,924 (-50.3%), from €33,641 to €16,717
of which Trade receivables: -€17,904
- Tangible fixed assets -€2,315
down €2,315 (-44.3%), from €5,222 to €2,907
of which Furniture and vehicles: -€1,258
- Deferred charges and accrued income +€1,456
up €1,456 (+83.3%), from €1,747 to €3,203
- Profit (loss) carried forward -€70,588
down €70,588 (-82.4%), from €85,626 to €15,038
- Other debts +€70,588
new in 2025: €70,588
- Reserves +€22,919
new in 2025: €22,919
- Tax, wage and social debts -€3,070
down €3,070 (-27.5%), from €11,145 to €8,075
of which Taxes: -€2,590
- Trade debts +€2,522
up €2,522 (+122%), from €2,072 to €4,595
- Taxes +€2,400
up €2,400 (+27.8%), from €8,623 to €11,023
- Gross operating margin -€660
down €660 (-1.8%), from €37,445 to €36,785
- Depreciation -€493
down €493 (-16.4%), from €3,010 to €2,518
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 | €105,893 | €128,214 | +€22,322 | +21.1% |
| Formation expenses | 20 | €352 | €149 | -€203 | -57.8% |
| Fixed assets | 21/28 | €5,522 | €3,207 | -€2,315 | -41.9% |
| Tangible fixed assets | 22/27 | €5,222 | €2,907 | -€2,315 | -44.3% |
| Plant, machinery and equipment | 23 | €2,239 | €1,182 | -€1,056 | -47.2% |
| Furniture and vehicles | 24 | €2,983 | €1,724 | -€1,258 | -42.2% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €100,020 | €124,859 | +€24,839 | +24.8% |
| Amounts receivable within one year | 40/41 | €33,641 | €16,717 | -€16,924 | -50.3% |
| Trade receivables | 40 | €31,017 | €13,113 | -€17,904 | -57.7% |
| Other amounts receivable | 41 | €2,624 | €3,603 | +€979 | +37.3% |
| Cash at bank and in hand | 54/58 | €64,631 | €104,940 | +€40,308 | +62.4% |
| Deferred charges and accrued income | 490/1 | €1,747 | €3,203 | +€1,456 | +83.3% |
| Total equity and liabilities | 10/49 | €105,893 | €128,214 | +€22,322 | +21.1% |
| Equity | 10/15 | €92,626 | €44,957 | -€47,670 | -51.5% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | - | €22,919 | +€22,919 | |
| Distributable reserves | 133 | - | €22,919 | +€22,919 | |
| Profit (loss) carried forward | 14 | €85,626 | €15,038 | -€70,588 | -82.4% |
| Amounts payable | 17/49 | €13,267 | €83,258 | +€69,991 | +528% |
| Amounts payable within one year | 42/48 | €13,217 | €83,258 | +€70,040 | +530% |
| Trade debts | 44 | €2,072 | €4,595 | +€2,522 | +122% |
| Suppliers | 440/4 | €2,072 | €4,595 | +€2,522 | +122% |
| Taxes, remuneration and social security | 45 | €11,145 | €8,075 | -€3,070 | -27.5% |
| Taxes | 450/3 | €10,209 | €7,619 | -€2,590 | -25.4% |
| Remuneration and social security | 454/9 | €936 | €456 | -€480 | -51.3% |
| Other amounts payable | 47/48 | - | €70,588 | +€70,588 | |
| Accrued charges and deferred income | 492/3 | €49 | - | -€49 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,010 | €2,518 | -€493 | -16.4% |
| Other operating charges | 640/8 | €287 | €288 | +€1 | +0.5% |
| Gross operating margin | 9900 | €37,445 | €36,785 | -€660 | -1.8% |
| Operating profit (loss) | 9901 | €34,147 | €33,979 | -€169 | -0.5% |
| Financial income | 75/76B | - | €145 | +€145 | |
| Recurring financial income | 75 | - | €145 | +€145 | |
| Financial charges | 65/66B | €233 | €182 | -€50 | -21.6% |
| Recurring financial charges | 65 | €233 | €182 | -€50 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €33,915 | €33,942 | +€27 | +0.1% |
| Income taxes | 67/77 | €8,623 | €11,023 | +€2,400 | +27.8% |
| Profit (loss) for the period | 9904 | €25,291 | €22,919 | -€2,372 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,291 | €22,919 | -€2,372 | -9.4% |
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 13 October 2026 via checked.be.