APPCONTROL BESTUUR: 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.
APPCONTROL BESTUUR
Largest movements
- Cash +€78,815
up €78,815 (+67.0%), from €117,552 to €196,366
mainly Net result for the year (+€135,017) and Depreciation (+€28,800)
- Receivables within one year +€40,022
up €40,022 (+75.0%), from €53,361 to €93,383
of which Trade receivables: +€39,441
- Tangible fixed assets -€28,800
down €28,800 (-28.4%), from €101,450 to €72,650
- Profit (loss) carried forward +€135,017
up €135,017, from €0 to €135,017
- Other debts -€57,260
down €57,260 (-99.6%), from €57,515 to €255
- Tax, wage and social debts +€17,268
up €17,268 (+78.4%), from €22,017 to €39,285
- Accrued charges and deferred income -€4,550
down €4,550 (-100%), from €4,550 to €0
- Gross operating margin +€32,643
up €32,643 (+18.4%), from €177,460 to €210,103
- Taxes +€11,059
up €11,059 (+32.6%), from €33,941 to €45,000
- Depreciation +€4,723
up €4,723 (+19.6%), from €24,077 to €28,800
- Financial charges -€4,629
down €4,629 (-98.5%), from €4,699 to €70
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 | €274,467 | €364,627 | +€90,160 | +32.8% |
| Fixed assets | 21/28 | €102,550 | €73,750 | -€28,800 | -28.1% |
| Tangible fixed assets | 22/27 | €101,450 | €72,650 | -€28,800 | -28.4% |
| Furniture and vehicles | 24 | €101,450 | €72,650 | -€28,800 | -28.4% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €171,917 | €290,877 | +€118,960 | +69.2% |
| Amounts receivable within one year | 40/41 | €53,361 | €93,383 | +€40,022 | +75.0% |
| Trade receivables | 40 | €53,240 | €92,681 | +€39,441 | +74.1% |
| Other amounts receivable | 41 | €121 | €702 | +€581 | +480% |
| Cash at bank and in hand | 54/58 | €117,552 | €196,366 | +€78,815 | +67.0% |
| Deferred charges and accrued income | 490/1 | €1,004 | €1,127 | +€123 | +12.3% |
| Total equity and liabilities | 10/49 | €274,467 | €364,627 | +€90,160 | +32.8% |
| Equity | 10/15 | €189,272 | €324,289 | +€135,017 | +71.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €188,272 | €188,272 | = | 0.0% |
| Distributable reserves | 133 | €188,272 | €188,272 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €135,017 | +€135,017 | |
| Amounts payable | 17/49 | €85,195 | €40,338 | -€44,857 | -52.7% |
| Amounts payable within one year | 42/48 | €80,645 | €40,338 | -€40,307 | -50.0% |
| Trade debts | 44 | €1,113 | €798 | -€315 | -28.3% |
| Suppliers | 440/4 | €1,113 | €798 | -€315 | -28.3% |
| Taxes, remuneration and social security | 45 | €22,017 | €39,285 | +€17,268 | +78.4% |
| Taxes | 450/3 | €22,017 | €39,285 | +€17,268 | +78.4% |
| Other amounts payable | 47/48 | €57,515 | €255 | -€57,260 | -99.6% |
| Accrued charges and deferred income | 492/3 | €4,550 | €0 | -€4,550 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,077 | €28,800 | +€4,723 | +19.6% |
| Other operating charges | 640/8 | €927 | €1,215 | +€288 | +31.1% |
| Non-recurring operating charges | 66A | €11,991 | €0 | -€11,991 | -100% |
| Gross operating margin | 9900 | €177,460 | €210,103 | +€32,643 | +18.4% |
| Operating profit (loss) | 9901 | €140,465 | €180,088 | +€39,623 | +28.2% |
| Financial charges | 65/66B | €4,699 | €70 | -€4,629 | -98.5% |
| Recurring financial charges | 65 | €4,699 | €70 | -€4,629 | -98.5% |
| Profit (loss) for the period before taxes | 9903 | €135,765 | €180,017 | +€44,252 | +32.6% |
| Income taxes | 67/77 | €33,941 | €45,000 | +€11,059 | +32.6% |
| Profit (loss) for the period | 9904 | €101,824 | €135,017 | +€33,193 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €101,824 | €135,017 | +€33,193 | +32.6% |
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 23 October 2026 via checked.be.