Apple Daisy: 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.
Apple Daisy
Largest movements
- Cash +€19,998
up €19,998 (+43.3%), from €46,209 to €66,207
mainly Net result for the year (+€63,378) and Tax, wage and social debts (+€15,954)
- Receivables within one year +€13,840
up €13,840 (+740%), from €1,870 to €15,710
of which Trade receivables: +€8,786
- Tangible fixed assets +€4,621
up €4,621 (+33.8%), from €13,665 to €18,286
of which Other tangible fixed assets: +€6,640
- Profit (loss) carried forward +€18,378
up €18,378 (+40.1%), from €45,788 to €64,167
- Tax, wage and social debts +€15,954
up €15,954 (+129%), from €12,332 to €28,285
of which Taxes: +€15,761
- Trade debts +€4,019
up €4,019 (+183%), from €2,199 to €6,218
- Gross operating margin +€34,082
up €34,082 (+37.7%), from €90,434 to €124,516
- Staff costs +€4,672
up €4,672 (+14.3%), from €32,771 to €37,443
- Taxes +€2,131
up €2,131 (+14.4%), from €14,785 to €16,916
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 | €64,134 | €102,097 | +€37,963 | +59.2% |
| Fixed assets | 21/28 | €13,665 | €18,286 | +€4,621 | +33.8% |
| Tangible fixed assets | 22/27 | €13,665 | €18,286 | +€4,621 | +33.8% |
| Furniture and vehicles | 24 | €4,049 | €2,030 | -€2,019 | -49.9% |
| Other tangible fixed assets | 26 | €9,616 | €16,256 | +€6,640 | +69.1% |
| Current assets | 29/58 | €50,469 | €83,811 | +€33,342 | +66.1% |
| Amounts receivable within one year | 40/41 | €1,870 | €15,710 | +€13,840 | +740% |
| Trade receivables | 40 | €1,870 | €10,655 | +€8,786 | +470% |
| Other amounts receivable | 41 | €0 | €5,054 | +€5,054 | |
| Cash at bank and in hand | 54/58 | €46,209 | €66,207 | +€19,998 | +43.3% |
| Deferred charges and accrued income | 490/1 | €2,391 | €1,895 | -€497 | -20.8% |
| Total equity and liabilities | 10/49 | €64,134 | €102,097 | +€37,963 | +59.2% |
| Equity | 10/15 | €48,288 | €66,667 | +€18,378 | +38.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,788 | €64,167 | +€18,378 | +40.1% |
| Amounts payable | 17/49 | €15,846 | €35,430 | +€19,585 | +124% |
| Amounts payable within one year | 42/48 | €15,846 | €35,430 | +€19,585 | +124% |
| Trade debts | 44 | €2,199 | €6,218 | +€4,019 | +183% |
| Suppliers | 440/4 | €2,199 | €6,218 | +€4,019 | +183% |
| Taxes, remuneration and social security | 45 | €12,332 | €28,285 | +€15,954 | +129% |
| Taxes | 450/3 | €11,462 | €27,223 | +€15,761 | +138% |
| Remuneration and social security | 454/9 | €870 | €1,062 | +€192 | +22.1% |
| Other amounts payable | 47/48 | €1,315 | €927 | -€388 | -29.5% |
| Remuneration, social security and pensions | 62 | €32,771 | €37,443 | +€4,672 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,246 | €3,772 | -€474 | -11.2% |
| Other operating charges | 640/8 | €781 | €3 | -€778 | -99.6% |
| Gross operating margin | 9900 | €90,434 | €124,516 | +€34,082 | +37.7% |
| Operating profit (loss) | 9901 | €52,636 | €83,298 | +€30,661 | +58.3% |
| Financial income | 75/76B | €0 | €156 | +€156 | +1,563,600% |
| Recurring financial income | 75 | €0 | €156 | +€156 | +1,563,600% |
| Financial charges | 65/66B | €3,301 | €3,160 | -€141 | -4.3% |
| Recurring financial charges | 65 | €3,301 | €3,160 | -€141 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €49,336 | €80,294 | +€30,958 | +62.8% |
| Income taxes | 67/77 | €14,785 | €16,916 | +€2,131 | +14.4% |
| Profit (loss) for the period | 9904 | €34,551 | €63,378 | +€28,827 | +83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,551 | €63,378 | +€28,827 | +83.4% |
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 29 October 2026 via checked.be.