APPHIA AUTO FULL SERVICES: 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.
APPHIA AUTO FULL SERVICES
Largest movements
- Receivables within one year -€4,576
down €4,576 (-18.6%), from €24,636 to €20,059
of which Trade receivables: -€4,670
- Tangible fixed assets -€4,200
down €4,200 (-23.1%), from €18,200 to €14,000
- Deferred charges and accrued income -€2,454
down €2,454 (-55.5%), from €4,418 to €1,964
- Tax, wage and social debts -€10,024
down €10,024 (-28.8%), from €34,780 to €24,756
of which Remuneration and social security: -€10,973
- Profit (loss) carried forward +€5,170
up €5,170 (+51.4%), from -€10,068 to -€4,898
- Other debts -€4,517
down €4,517 (-98.7%), from €4,578 to €61
- Debts after one year -€4,181
down €4,181 (-31.2%), from €13,410 to €9,229
- Trade debts +€2,435
up €2,435 (+38.5%), from €6,332 to €8,768
- Staff costs -€15,438
down €15,438 (-19.8%), from €77,889 to €62,451
- Gross operating margin -€14,406
down €14,406 (-16.3%), from €88,569 to €74,163
- Depreciation +€1,400
up €1,400 (+50.0%), from €2,800 to €4,200
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 | €54,460 | €43,497 | -€10,963 | -20.1% |
| Fixed assets | 21/28 | €25,058 | €20,858 | -€4,200 | -16.8% |
| Tangible fixed assets | 22/27 | €18,200 | €14,000 | -€4,200 | -23.1% |
| Furniture and vehicles | 24 | €18,200 | €14,000 | -€4,200 | -23.1% |
| Financial fixed assets | 28 | €6,858 | €6,858 | = | 0.0% |
| Current assets | 29/58 | €29,402 | €22,639 | -€6,763 | -23.0% |
| Amounts receivable within one year | 40/41 | €24,636 | €20,059 | -€4,576 | -18.6% |
| Trade receivables | 40 | €24,350 | €19,680 | -€4,670 | -19.2% |
| Other amounts receivable | 41 | €286 | €380 | +€94 | +32.9% |
| Cash at bank and in hand | 54/58 | €348 | €615 | +€267 | +76.7% |
| Deferred charges and accrued income | 490/1 | €4,418 | €1,964 | -€2,454 | -55.5% |
| Total equity and liabilities | 10/49 | €54,460 | €43,497 | -€10,963 | -20.1% |
| Equity | 10/15 | -€8,668 | -€3,498 | +€5,170 | +59.6% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,068 | -€4,898 | +€5,170 | +51.4% |
| Amounts payable | 17/49 | €63,128 | €46,995 | -€16,134 | -25.6% |
| Amounts payable after more than one year | 17 | €13,410 | €9,229 | -€4,181 | -31.2% |
| Financial debts | 170/4 | €13,410 | €9,229 | -€4,181 | -31.2% |
| Amounts payable within one year | 42/48 | €49,718 | €37,766 | -€11,952 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €4,028 | €4,181 | +€153 | +3.8% |
| Trade debts | 44 | €6,332 | €8,768 | +€2,435 | +38.5% |
| Suppliers | 440/4 | €6,332 | €8,768 | +€2,435 | +38.5% |
| Taxes, remuneration and social security | 45 | €34,780 | €24,756 | -€10,024 | -28.8% |
| Taxes | 450/3 | €9,965 | €10,914 | +€949 | +9.5% |
| Remuneration and social security | 454/9 | €24,816 | €13,842 | -€10,973 | -44.2% |
| Other amounts payable | 47/48 | €4,578 | €61 | -€4,517 | -98.7% |
| Remuneration, social security and pensions | 62 | €77,889 | €62,451 | -€15,438 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,800 | €4,200 | +€1,400 | +50.0% |
| Other operating charges | 640/8 | €199 | €989 | +€789 | +396% |
| Non-recurring operating charges | 66A | €3,441 | €0 | -€3,441 | -100% |
| Gross operating margin | 9900 | €88,569 | €74,163 | -€14,406 | -16.3% |
| Operating profit (loss) | 9901 | €4,240 | €6,524 | +€2,284 | +53.9% |
| Financial income | 75/76B | €110 | €0 | -€110 | -100% |
| Recurring financial income | 75 | €110 | €0 | -€110 | -100% |
| Financial charges | 65/66B | €1,116 | €1,134 | +€18 | +1.6% |
| Recurring financial charges | 65 | €1,116 | €1,134 | +€18 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €3,234 | €5,390 | +€2,156 | +66.7% |
| Income taxes | 67/77 | €92 | €220 | +€128 | +140% |
| Profit (loss) for the period | 9904 | €3,142 | €5,170 | +€2,028 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,142 | €5,170 | +€2,028 | +64.5% |
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 24 October 2026 via checked.be.