APPLI-K: what changed
Two fiscal 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.
APPLI-K
Largest movements
- Tangible fixed assets -€3,989
down €3,989 (-42.9%), from €9,288 to €5,299
- Receivables within one year +€1,041
up €1,041 (+27.4%), from €3,792 to €4,833
of which Trade receivables: +€968
- Stocks and contracts -€255
down €255 (-100.0%), from €255 to €0
- Deferred charges and accrued income +€212
up €212 (+33.5%), from €633 to €846
- Tax, wage and social debts +€4,058
up €4,058 (+292.1%), from €1,389 to €5,447
of which Remuneration and social security: +€5,447
- Debts after one year -€3,600
down €3,600 (-68.2%), from €5,279 to €1,679
- Profit (loss) carried forward -€3,402
down €3,402 (-2.5%), from -€137,968 to -€141,371
- Accrued charges and deferred income +€2,200
new in 2025: €2,200
- Other debts -€1,723
down €1,723 (-1.5%), from €114,672 to €112,949
- Gross operating margin +€7,945
up €7,945, from -€4,822 to €3,123
- Other operating charges +€1,170
up €1,170 (+260.1%), from €450 to €1,620
- Financial income +€705
up €705 (+4855.2%), from €15 to €720
- Depreciation -€416
down €416 (-9.4%), from €4,405 to €3,989
- Taxes +€99
new in 2025: €99
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,968 | €10,978 | -€2,991 | -21.4% |
| Fixed assets | 21/28 | €9,288 | €5,299 | -€3,989 | -42.9% |
| Tangible fixed assets | 22/27 | €9,288 | €5,299 | -€3,989 | -42.9% |
| Furniture and vehicles | 24 | €9,288 | €5,299 | -€3,989 | -42.9% |
| Current assets | 29/58 | €4,680 | €5,678 | +€998 | +21.3% |
| Stocks and contracts in progress | 3 | €255 | €0 | -€255 | -100.0% |
| Stocks | 30/36 | €255 | €0 | -€255 | -100.0% |
| Amounts receivable within one year | 40/41 | €3,792 | €4,833 | +€1,041 | +27.4% |
| Trade receivables | 40 | €3,792 | €4,759 | +€968 | +25.5% |
| Other amounts receivable | 41 | - | €73 | +€73 | |
| Deferred charges and accrued income | 490/1 | €633 | €846 | +€212 | +33.5% |
| Total equity and liabilities | 10/49 | €13,968 | €10,978 | -€2,991 | -21.4% |
| Equity | 10/15 | -€118,454 | -€121,857 | -€3,402 | -2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €914 | €914 | = | 0.0% |
| Distributable reserves | 133 | €914 | €914 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€137,968 | -€141,371 | -€3,402 | -2.5% |
| Amounts payable | 17/49 | €132,422 | €132,834 | +€412 | +0.3% |
| Amounts payable after more than one year | 17 | €5,279 | €1,679 | -€3,600 | -68.2% |
| Financial debts | 170/4 | €5,279 | €1,679 | -€3,600 | -68.2% |
| Amounts payable within one year | 42/48 | €127,143 | €128,955 | +€1,812 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €3,392 | €3,600 | +€208 | +6.1% |
| Financial debts | 43 | €5,979 | €6,077 | +€98 | +1.6% |
| Credit institutions | 430/8 | €5,979 | €6,077 | +€98 | +1.6% |
| Trade debts | 44 | €1,712 | €882 | -€830 | -48.5% |
| Suppliers | 440/4 | €1,712 | €882 | -€830 | -48.5% |
| Taxes, remuneration and social security | 45 | €1,389 | €5,447 | +€4,058 | +292.1% |
| Taxes | 450/3 | €1,389 | €0 | -€1,389 | -100.0% |
| Remuneration and social security | 454/9 | - | €5,447 | +€5,447 | |
| Other amounts payable | 47/48 | €114,672 | €112,949 | -€1,723 | -1.5% |
| Accrued charges and deferred income | 492/3 | - | €2,200 | +€2,200 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,405 | €3,989 | -€416 | -9.4% |
| Other operating charges | 640/8 | €450 | €1,620 | +€1,170 | +260.1% |
| Gross operating margin | 9900 | -€4,822 | €3,123 | +€7,945 | |
| Operating profit (loss) | 9901 | -€9,677 | -€2,486 | +€7,191 | +74.3% |
| Financial income | 75/76B | €15 | €720 | +€705 | +4855.2% |
| Recurring financial income | 75 | €15 | €720 | +€705 | +4855.2% |
| Financial charges | 65/66B | €1,481 | €1,537 | +€56 | +3.8% |
| Recurring financial charges | 65 | €1,481 | €1,537 | +€56 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,143 | -€3,303 | +€7,840 | +70.4% |
| Income taxes | 67/77 | - | €99 | +€99 | |
| Profit (loss) for the period | 9904 | -€11,143 | -€3,402 | +€7,741 | +69.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,143 | -€3,402 | +€7,741 | +69.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.