APP IT UP: 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 UP
Largest movements
- Cash +€15,078
up €15,078 (+1,551%), from €972 to €16,050
mainly Net result for the year (+€6,746) and Receivables within one year (+€6,567)
- Receivables within one year -€6,567
down €6,567 (-74.8%), from €8,774 to €2,207
of which Trade receivables: -€6,430
- Tangible fixed assets -€5,683
down €5,683 (-44.2%), from €12,868 to €7,184
of which Furniture and vehicles: -€5,415
- Deferred charges and accrued income -€566
down €566 (-61.3%), from €923 to €358
- Reserves +€6,746
up €6,746 (+55.0%), from €12,261 to €19,007
- Other debts +€5,198
up €5,198, from €0 to €5,198
- Tax, wage and social debts -€5,161
down €5,161 (-99.2%), from €5,203 to €42
of which Taxes: -€2,661
- Trade debts -€4,521
down €4,521 (-75.7%), from €5,973 to €1,452
- Gross operating margin +€17,380
up €17,380, from -€2,960 to €14,419
- Financial charges -€3,181
down €3,181 (-70.4%), from €4,519 to €1,338
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 | €23,537 | €25,799 | +€2,262 | +9.6% |
| Fixed assets | 21/28 | €12,868 | €7,184 | -€5,683 | -44.2% |
| Tangible fixed assets | 22/27 | €12,868 | €7,184 | -€5,683 | -44.2% |
| Plant, machinery and equipment | 23 | €698 | €430 | -€268 | -38.4% |
| Furniture and vehicles | 24 | €12,169 | €6,754 | -€5,415 | -44.5% |
| Current assets | 29/58 | €10,669 | €18,615 | +€7,945 | +74.5% |
| Amounts receivable within one year | 40/41 | €8,774 | €2,207 | -€6,567 | -74.8% |
| Trade receivables | 40 | €8,200 | €1,770 | -€6,430 | -78.4% |
| Other amounts receivable | 41 | €575 | €437 | -€137 | -23.9% |
| Cash at bank and in hand | 54/58 | €972 | €16,050 | +€15,078 | +1,551% |
| Deferred charges and accrued income | 490/1 | €923 | €358 | -€566 | -61.3% |
| Total equity and liabilities | 10/49 | €23,537 | €25,799 | +€2,262 | +9.6% |
| Equity | 10/15 | €12,361 | €19,107 | +€6,746 | +54.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €12,261 | €19,007 | +€6,746 | +55.0% |
| Distributable reserves | 133 | €12,261 | €19,007 | +€6,746 | +55.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €11,176 | €6,691 | -€4,485 | -40.1% |
| Amounts payable within one year | 42/48 | €11,176 | €6,691 | -€4,485 | -40.1% |
| Trade debts | 44 | €5,973 | €1,452 | -€4,521 | -75.7% |
| Suppliers | 440/4 | €5,973 | €1,452 | -€4,521 | -75.7% |
| Taxes, remuneration and social security | 45 | €5,203 | €42 | -€5,161 | -99.2% |
| Taxes | 450/3 | €2,703 | €42 | -€2,661 | -98.4% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts payable | 47/48 | €0 | €5,198 | +€5,198 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,695 | €5,683 | -€12 | -0.2% |
| Other operating charges | 640/8 | €545 | €651 | +€107 | +19.5% |
| Gross operating margin | 9900 | -€2,960 | €14,419 | +€17,380 | |
| Operating profit (loss) | 9901 | -€9,200 | €8,085 | +€17,285 | |
| Financial income | 75/76B | €28 | €0 | -€28 | -100% |
| Recurring financial income | 75 | €28 | €0 | -€28 | -100% |
| Financial charges | 65/66B | €4,519 | €1,338 | -€3,181 | -70.4% |
| Recurring financial charges | 65 | €4,519 | €1,338 | -€3,181 | -70.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,692 | €6,746 | +€20,438 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€13,692 | €6,746 | +€20,438 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,692 | €6,746 | +€20,438 |
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 20 October 2026 via checked.be.