Applepie Design: 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.
Applepie Design
Largest movements
- Receivables within one year +€1,019
up €1,019 (+242%), from €421 to €1,440
of which Trade receivables: +€764
- Cash -€1,007
down €1,007 (-59.5%), from €1,694 to €687
mainly Net result for the year (-€17,615) and Receivables within one year (-€1,019)
- Deferred charges and accrued income -€864
down €864 (-79.0%), from €1,094 to €230
- Profit (loss) carried forward -€17,615
down €17,615 (-43.7%), from -€40,344 to -€57,959
- Other debts +€9,624
up €9,624 (+43.8%), from €21,949 to €31,573
- Trade debts +€7,295
up €7,295 (+2,547%), from €286 to €7,581
- Tax, wage and social debts -€156
down €156 (-18.2%), from €857 to €701
- Gross operating margin -€12,550
down €12,550 (-365%), from -€3,437 to -€15,987
- Other operating charges -€440
down €440 (-35.3%), from €1,248 to €808
- Financial charges -€215
down €215 (-24.1%), from €893 to €678
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 | €3,208 | €2,356 | -€852 | -26.6% |
| Current assets | 29/58 | €3,208 | €2,356 | -€852 | -26.6% |
| Amounts receivable within one year | 40/41 | €421 | €1,440 | +€1,019 | +242% |
| Trade receivables | 40 | €421 | €1,185 | +€764 | +182% |
| Other amounts receivable | 41 | - | €254 | +€254 | |
| Cash at bank and in hand | 54/58 | €1,694 | €687 | -€1,007 | -59.5% |
| Deferred charges and accrued income | 490/1 | €1,094 | €230 | -€864 | -79.0% |
| Total equity and liabilities | 10/49 | €3,208 | €2,356 | -€852 | -26.6% |
| Equity | 10/15 | -€19,884 | -€37,499 | -€17,615 | -88.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,344 | -€57,959 | -€17,615 | -43.7% |
| Amounts payable | 17/49 | €23,093 | €39,855 | +€16,763 | +72.6% |
| Amounts payable within one year | 42/48 | €23,093 | €39,855 | +€16,763 | +72.6% |
| Trade debts | 44 | €286 | €7,581 | +€7,295 | +2,547% |
| Suppliers | 440/4 | €286 | €7,581 | +€7,295 | +2,547% |
| Taxes, remuneration and social security | 45 | €857 | €701 | -€156 | -18.2% |
| Taxes | 450/3 | €857 | €701 | -€156 | -18.2% |
| Other amounts payable | 47/48 | €21,949 | €31,573 | +€9,624 | +43.8% |
| Other operating charges | 640/8 | €1,248 | €808 | -€440 | -35.3% |
| Gross operating margin | 9900 | -€3,437 | -€15,987 | -€12,550 | -365% |
| Operating profit (loss) | 9901 | -€4,685 | -€16,795 | -€12,109 | -258% |
| Financial charges | 65/66B | €893 | €678 | -€215 | -24.1% |
| Recurring financial charges | 65 | €893 | €678 | -€215 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,578 | -€17,472 | -€11,894 | -213% |
| Income taxes | 67/77 | €58 | €143 | +€85 | +146% |
| Profit (loss) for the period | 9904 | -€5,636 | -€17,615 | -€11,979 | -213% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,636 | -€17,615 | -€11,979 | -213% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.