AppBuilders: 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.
AppBuilders
Largest movements
- Current investments +€67,500
new in 2025: €67,500
- Receivables within one year -€51,547
down €51,547 (-59.2%), from €87,092 to €35,545
of which Trade receivables: -€41,126
- Cash +€26,128
up €26,128 (+117.0%), from €22,330 to €48,458
mainly Net result for the year (+€67,495) and Receivables within one year (+€51,547)
- Receivables after one year -€17,350
no longer reported in 2025 (was €17,350)
- Tax, wage and social debts +€25,858
up €25,858 (+63.4%), from €40,785 to €66,643
- Other debts -€10,000
down €10,000 (-20.0%), from €50,000 to €40,000
- Reserves +€4,846
up €4,846 (+14.6%), from €33,148 to €37,994
- Accrued charges and deferred income +€1,970
up €1,970 (+106.4%), from €1,852 to €3,821
- Gross operating margin -€10,783
down €10,783 (-10.1%), from €106,683 to €95,899
- Taxes -€2,637
down €2,637 (-9.4%), from €27,973 to €25,336
- Depreciation -€2,397
down €2,397 (-45.8%), from €5,232 to €2,835
- Financial charges -€1,357
down €1,357 (-63.4%), from €2,140 to €782
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 | €135,376 | €157,434 | +€22,058 | +16.3% |
| Fixed assets | 21/28 | €6,529 | €5,080 | -€1,449 | -22.2% |
| Tangible fixed assets | 22/27 | €6,529 | €5,080 | -€1,449 | -22.2% |
| Furniture and vehicles | 24 | €6,529 | €5,080 | -€1,449 | -22.2% |
| Current assets | 29/58 | €128,846 | €152,354 | +€23,507 | +18.2% |
| Amounts receivable after more than one year | 29 | €17,350 | - | -€17,350 | |
| Other amounts receivable | 291 | €17,350 | - | -€17,350 | |
| Amounts receivable within one year | 40/41 | €87,092 | €35,545 | -€51,547 | -59.2% |
| Trade receivables | 40 | €73,277 | €32,151 | -€41,126 | -56.1% |
| Other amounts receivable | 41 | €13,815 | €3,394 | -€10,421 | -75.4% |
| Current investments | 50/53 | - | €67,500 | +€67,500 | |
| Cash at bank and in hand | 54/58 | €22,330 | €48,458 | +€26,128 | +117.0% |
| Deferred charges and accrued income | 490/1 | €2,074 | €851 | -€1,224 | -59.0% |
| Total equity and liabilities | 10/49 | €135,376 | €157,434 | +€22,058 | +16.3% |
| Equity | 10/15 | €34,148 | €38,994 | +€4,846 | +14.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €33,148 | €37,994 | +€4,846 | +14.6% |
| Distributable reserves | 133 | €33,148 | €37,994 | +€4,846 | +14.6% |
| Amounts payable | 17/49 | €101,228 | €118,440 | +€17,212 | +17.0% |
| Amounts payable within one year | 42/48 | €99,376 | €114,619 | +€15,243 | +15.3% |
| Trade debts | 44 | €8,591 | €7,975 | -€615 | -7.2% |
| Suppliers | 440/4 | €8,591 | €7,975 | -€615 | -7.2% |
| Taxes, remuneration and social security | 45 | €40,785 | €66,643 | +€25,858 | +63.4% |
| Taxes | 450/3 | €40,785 | €66,643 | +€25,858 | +63.4% |
| Other amounts payable | 47/48 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Accrued charges and deferred income | 492/3 | €1,852 | €3,821 | +€1,970 | +106.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,232 | €2,835 | -€2,397 | -45.8% |
| Other operating charges | 640/8 | €775 | €776 | +€1 | +0.2% |
| Non-recurring operating charges | 66A | - | €18 | +€18 | |
| Gross operating margin | 9900 | €106,683 | €95,899 | -€10,783 | -10.1% |
| Operating profit (loss) | 9901 | €100,676 | €92,270 | -€8,405 | -8.3% |
| Financial income | 75/76B | €2,086 | €1,343 | -€743 | -35.6% |
| Recurring financial income | 75 | €2,086 | €1,343 | -€743 | -35.6% |
| Financial charges | 65/66B | €2,140 | €782 | -€1,357 | -63.4% |
| Recurring financial charges | 65 | €2,140 | €782 | -€1,357 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | €100,622 | €92,830 | -€7,791 | -7.7% |
| Income taxes | 67/77 | €27,973 | €25,336 | -€2,637 | -9.4% |
| Profit (loss) for the period | 9904 | €72,649 | €67,495 | -€5,154 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €72,649 | €67,495 | -€5,154 | -7.1% |
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.