APPLI-WARE: 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.
APPLI-WARE
Largest movements
- Cash +€489,536
up €489,536 (+518%), from €94,588 to €584,124
mainly Current investments (+€460,793) and Net result for the year (+€211,338)
- Current investments -€460,793
down €460,793 (-71.4%), from €645,000 to €184,207
- Tangible fixed assets +€99,166
up €99,166 (+35.0%), from €283,056 to €382,221
of which Furniture and vehicles: +€96,741
- Reserves +€119,733
up €119,733 (+10.8%), from €1.1m to €1.2m
- Tax, wage and social debts +€21,471
up €21,471 (+281%), from €7,645 to €29,116
of which Taxes: +€21,571
- Financial income -€526,599
down €526,599 (-68.8%), from €765,007 to €238,408
of which Financial income: -€543,273
- Taxes -€43,622
down €43,622 (-55.7%), from €78,334 to €34,712
- Financial charges +€13,655
up €13,655 (+52.4%), from €26,077 to €39,732
- Gross operating margin +€8,241
up €8,241 (+8.5%), from €97,507 to €105,748
- Depreciation +€6,441
up €6,441 (+15.3%), from €41,974 to €48,415
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 | €1,454,513 | €1,586,390 | +€131,877 | +9.1% |
| Fixed assets | 21/28 | €658,056 | €757,221 | +€99,166 | +15.1% |
| Tangible fixed assets | 22/27 | €283,056 | €382,221 | +€99,166 | +35.0% |
| Land and buildings | 22 | €254,275 | €234,458 | -€19,817 | -7.8% |
| Plant, machinery and equipment | 23 | €8,632 | €30,873 | +€22,241 | +258% |
| Furniture and vehicles | 24 | €20,149 | €116,891 | +€96,741 | +480% |
| Financial fixed assets | 28 | €375,000 | €375,000 | = | 0.0% |
| Current assets | 29/58 | €796,457 | €829,169 | +€32,712 | +4.1% |
| Amounts receivable within one year | 40/41 | €46,581 | €59,331 | +€12,749 | +27.4% |
| Trade receivables | 40 | €42,955 | €44,279 | +€1,324 | +3.1% |
| Other amounts receivable | 41 | €3,626 | €15,051 | +€11,425 | +315% |
| Current investments | 50/53 | €645,000 | €184,207 | -€460,793 | -71.4% |
| Cash at bank and in hand | 54/58 | €94,588 | €584,124 | +€489,536 | +518% |
| Deferred charges and accrued income | 490/1 | €10,287 | €1,507 | -€8,780 | -85.3% |
| Total equity and liabilities | 10/49 | €1,454,513 | €1,586,390 | +€131,877 | +9.1% |
| Equity | 10/15 | €1,103,602 | €1,223,336 | +€119,733 | +10.8% |
| Reserves | 13 | €1,103,602 | €1,223,336 | +€119,733 | +10.8% |
| Distributable reserves | 133 | €1,103,602 | €1,223,336 | +€119,733 | +10.8% |
| Amounts payable | 17/49 | €350,911 | €363,054 | +€12,144 | +3.5% |
| Amounts payable after more than one year | 17 | €315,000 | €325,000 | +€10,000 | +3.2% |
| Other amounts payable | 178/9 | €315,000 | €325,000 | +€10,000 | +3.2% |
| Amounts payable within one year | 42/48 | €14,302 | €30,580 | +€16,278 | +114% |
| Trade debts | 44 | €4,270 | €470 | -€3,800 | -89.0% |
| Suppliers | 440/4 | €4,270 | €470 | -€3,800 | -89.0% |
| Taxes, remuneration and social security | 45 | €7,645 | €29,116 | +€21,471 | +281% |
| Taxes | 450/3 | €2,618 | €24,188 | +€21,571 | +824% |
| Remuneration and social security | 454/9 | €5,028 | €4,927 | -€100 | -2.0% |
| Other amounts payable | 47/48 | €2,386 | €994 | -€1,392 | -58.3% |
| Accrued charges and deferred income | 492/3 | €21,609 | €7,475 | -€14,135 | -65.4% |
| Non-recurring operating income | 76A | - | €621 | +€621 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,974 | €48,415 | +€6,441 | +15.3% |
| Other operating charges | 640/8 | €3,970 | €9,692 | +€5,722 | +144% |
| Non-recurring operating charges | 66A | - | €267 | +€267 | |
| Gross operating margin | 9900 | €97,507 | €105,748 | +€8,241 | +8.5% |
| Operating profit (loss) | 9901 | €51,564 | €47,374 | -€4,190 | -8.1% |
| Financial income | 75/76B | €765,007 | €238,408 | -€526,599 | -68.8% |
| Recurring financial income | 75 | €765,007 | €221,733 | -€543,273 | -71.0% |
| Non-recurring financial income | 76B | - | €16,675 | +€16,675 | |
| Financial charges | 65/66B | €26,077 | €39,732 | +€13,655 | +52.4% |
| Recurring financial charges | 65 | €26,077 | €39,732 | +€13,655 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | €790,493 | €246,050 | -€544,443 | -68.9% |
| Income taxes | 67/77 | €78,334 | €34,712 | -€43,622 | -55.7% |
| Profit (loss) for the period | 9904 | €712,159 | €211,338 | -€500,821 | -70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €712,159 | €211,338 | -€500,821 | -70.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.