APPLICAWEB: 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.
APPLICAWEB
Largest movements
- Current investments +€30,015
new in 2025: €30,015
- Tangible fixed assets -€4,564
down €4,564 (-5.5%), from €83,340 to €78,776
of which Land and buildings: -€8,221
- Receivables within one year +€2,420
up €2,420 (+13.7%), from €17,618 to €20,038
of which Trade receivables: +€2,420
- Cash -€2,254
down €2,254 (-33.3%), from €6,769 to €4,515
mainly Current investments (-€30,015) and Debts after one year (-€8,685)
- Reserves +€18,311
up €18,311 (+30.5%), from €60,083 to €78,393
of which Distributable reserves: +€18,311
- Profit (loss) carried forward +€11,108
up €11,108, from -€11,108 to €0
- Debts after one year -€8,685
down €8,685 (-49.6%), from €17,503 to €8,818
- Tax, wage and social debts +€5,450
up €5,450 (+68.1%), from €8,002 to €13,452
- Other debts -€2,274
down €2,274 (-18.1%), from €12,538 to €10,264
- Gross operating margin +€50,422
up €50,422 (+2025.2%), from €2,490 to €52,911
- Taxes +€9,294
new in 2025: €9,294
- Depreciation +€555
up €555 (+5.4%), from €10,204 to €10,759
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
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 | €107,852 | €133,725 | +€25,872 | +24.0% |
| Fixed assets | 21/28 | €83,465 | €78,901 | -€4,564 | -5.5% |
| Tangible fixed assets | 22/27 | €83,340 | €78,776 | -€4,564 | -5.5% |
| Land and buildings | 22 | €81,938 | €73,718 | -€8,221 | -10.0% |
| Furniture and vehicles | 24 | €1,402 | €5,058 | +€3,656 | +260.8% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €24,387 | €54,824 | +€30,437 | +124.8% |
| Amounts receivable within one year | 40/41 | €17,618 | €20,038 | +€2,420 | +13.7% |
| Trade receivables | 40 | €12,100 | €14,520 | +€2,420 | +20.0% |
| Other amounts receivable | 41 | €5,518 | €5,518 | = | 0.0% |
| Current investments | 50/53 | - | €30,015 | +€30,015 | |
| Cash at bank and in hand | 54/58 | €6,769 | €4,515 | -€2,254 | -33.3% |
| Deferred charges and accrued income | 490/1 | - | €255 | +€255 | |
| Total equity and liabilities | 10/49 | €107,852 | €133,725 | +€25,872 | +24.0% |
| Equity | 10/15 | €58,275 | €87,693 | +€29,419 | +50.5% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €60,083 | €78,393 | +€18,311 | +30.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €58,223 | €76,533 | +€18,311 | +31.4% |
| Profit (loss) carried forward | 14 | -€11,108 | €0 | +€11,108 | |
| Amounts payable | 17/49 | €49,578 | €46,031 | -€3,547 | -7.2% |
| Amounts payable after more than one year | 17 | €17,503 | €8,818 | -€8,685 | -49.6% |
| Financial debts | 170/4 | €17,503 | €8,818 | -€8,685 | -49.6% |
| Amounts payable within one year | 42/48 | €30,216 | €34,145 | +€3,929 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €8,554 | €9,374 | +€821 | +9.6% |
| Trade debts | 44 | €1,122 | €1,054 | -€68 | -6.0% |
| Suppliers | 440/4 | €1,122 | €1,054 | -€68 | -6.0% |
| Taxes, remuneration and social security | 45 | €8,002 | €13,452 | +€5,450 | +68.1% |
| Taxes | 450/3 | €8,002 | €13,452 | +€5,450 | +68.1% |
| Other amounts payable | 47/48 | €12,538 | €10,264 | -€2,274 | -18.1% |
| Accrued charges and deferred income | 492/3 | €1,859 | €3,068 | +€1,209 | +65.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,204 | €10,759 | +€555 | +5.4% |
| Other operating charges | 640/8 | €2,636 | €2,868 | +€232 | +8.8% |
| Gross operating margin | 9900 | €2,490 | €52,911 | +€50,422 | +2025.2% |
| Operating profit (loss) | 9901 | -€10,350 | €39,285 | +€49,635 | |
| Financial income | 75/76B | €61 | €0 | -€61 | -99.9% |
| Recurring financial income | 75 | €61 | €0 | -€61 | -99.9% |
| Financial charges | 65/66B | €819 | €572 | -€247 | -30.1% |
| Recurring financial charges | 65 | €819 | €572 | -€247 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,108 | €38,712 | +€49,821 | |
| Income taxes | 67/77 | - | €9,294 | +€9,294 | |
| Profit (loss) for the period | 9904 | -€11,108 | €29,419 | +€40,527 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,108 | €29,419 | +€40,527 |
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.