APPLICATIONS PROFESSIONNELLES INFORMATIQUES: 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.
APPLICATIONS PROFESSIONNELLES INFORMATIQUES
Largest movements
- Receivables within one year +€12,782
up €12,782 (+360%), from €3,546 to €16,329
of which Trade receivables: +€13,637
- Tangible fixed assets -€822
down €822 (-21.9%), from €3,759 to €2,937
of which Furniture and vehicles: -€2,013
- Cash +€234
up €234 (+489%), from €48 to €282
mainly Other debts (+€11,999) and Depreciation (+€2,190)
- Other debts +€11,999
up €11,999 (+46.9%), from €25,581 to €37,580
- Tax, wage and social debts +€1,778
up €1,778 (+95.0%), from €1,872 to €3,650
of which Taxes: +€1,778
- Profit (loss) carried forward -€1,484
down €1,484 (-1.5%), from -€102,158 to -€103,642
- Trade debts +€675
up €675 (+4.7%), from €14,304 to €14,979
- Short-term financial debts -€566
down €566 (-12.8%), from €4,422 to €3,856
of which Credit institutions: -€1,766
- Financial charges -€36,945
down €36,945 (-97.3%), from €37,958 to €1,013
- Gross operating margin +€28,820
up €28,820, from -€26,617 to €2,204
- Depreciation -€472
down €472 (-17.7%), from €2,662 to €2,190
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 | €9,836 | €22,237 | +€12,401 | +126% |
| Fixed assets | 21/28 | €3,759 | €2,937 | -€822 | -21.9% |
| Tangible fixed assets | 22/27 | €3,759 | €2,937 | -€822 | -21.9% |
| Plant, machinery and equipment | 23 | - | €1,191 | +€1,191 | |
| Furniture and vehicles | 24 | €3,759 | €1,746 | -€2,013 | -53.6% |
| Current assets | 29/58 | €6,077 | €19,300 | +€13,223 | +218% |
| Amounts receivable within one year | 40/41 | €3,546 | €16,329 | +€12,782 | +360% |
| Trade receivables | 40 | €570 | €14,207 | +€13,637 | +2,391% |
| Other amounts receivable | 41 | €2,976 | €2,122 | -€854 | -28.7% |
| Cash at bank and in hand | 54/58 | €48 | €282 | +€234 | +489% |
| Deferred charges and accrued income | 490/1 | €2,483 | €2,689 | +€207 | +8.3% |
| Total equity and liabilities | 10/49 | €9,836 | €22,237 | +€12,401 | +126% |
| Equity | 10/15 | -€36,707 | -€38,191 | -€1,484 | -4.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €46,859 | €46,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,158 | -€103,642 | -€1,484 | -1.5% |
| Amounts payable | 17/49 | €46,543 | €60,428 | +€13,885 | +29.8% |
| Amounts payable within one year | 42/48 | €46,543 | €60,428 | +€13,885 | +29.8% |
| Financial debts | 43 | €4,422 | €3,856 | -€566 | -12.8% |
| Credit institutions | 430/8 | €4,422 | €2,656 | -€1,766 | -39.9% |
| Other loans | 439 | - | €1,200 | +€1,200 | |
| Trade debts | 44 | €14,304 | €14,979 | +€675 | +4.7% |
| Suppliers | 440/4 | €14,304 | €14,979 | +€675 | +4.7% |
| Advances received on contracts in progress | 46 | €363 | €363 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,872 | €3,650 | +€1,778 | +95.0% |
| Taxes | 450/3 | €8 | €1,786 | +€1,778 | +22,030% |
| Remuneration and social security | 454/9 | €1,864 | €1,864 | = | 0.0% |
| Other amounts payable | 47/48 | €25,581 | €37,580 | +€11,999 | +46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,662 | €2,190 | -€472 | -17.7% |
| Other operating charges | 640/8 | €658 | €620 | -€38 | -5.8% |
| Gross operating margin | 9900 | -€26,617 | €2,204 | +€28,820 | |
| Operating profit (loss) | 9901 | -€29,937 | -€607 | +€29,330 | +98.0% |
| Financial income | 75/76B | - | €148 | +€148 | |
| Recurring financial income | 75 | - | €148 | +€148 | |
| Financial charges | 65/66B | €37,958 | €1,013 | -€36,945 | -97.3% |
| Recurring financial charges | 65 | €37,958 | €1,013 | -€36,945 | -97.3% |
| Profit (loss) for the period before taxes | 9903 | -€67,895 | -€1,471 | +€66,423 | +97.8% |
| Income taxes | 67/77 | - | €12 | +€12 | |
| Profit (loss) for the period | 9904 | -€67,895 | -€1,484 | +€66,411 | +97.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,895 | -€1,484 | +€66,411 | +97.8% |
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 19 October 2026 via checked.be.