APPLIKA: 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.
APPLIKA
Largest movements
- Current investments +€467,000
new in 2025: €467,000
- Cash -€154,234
down €154,234 (-50.4%), from €305,889 to €151,654
mainly Current investments (-€467,000) and Receivables within one year (-€15,860)
- Receivables within one year +€15,860
up €15,860 (+5.7%), from €277,919 to €293,780
of which Other amounts receivable: +€9,845
- Other debts +€211,847
up €211,847 (+166.7%), from €127,099 to €338,946
- Reserves +€108,514
up €108,514 (+21.1%), from €513,979 to €622,493
of which Distributable reserves: +€108,514
- Tax, wage and social debts +€11,139
up €11,139 (+67.9%), from €16,407 to €27,547
- Gross operating margin +€18,632
up €18,632 (+12.6%), from €147,372 to €166,004
- Financial income -€6,134
down €6,134 (-34.3%), from €17,908 to €11,774
- Taxes +€5,081
up €5,081 (+10.7%), from €47,664 to €52,745
- Financial charges +€3,562
up €3,562 (+35.6%), from €10,015 to €13,577
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 | €693,675 | €1,023,774 | +€330,099 | +47.6% |
| Fixed assets | 21/28 | €4,207 | €3,060 | -€1,147 | -27.3% |
| Tangible fixed assets | 22/27 | €4,207 | €3,060 | -€1,147 | -27.3% |
| Plant, machinery and equipment | 23 | €1,350 | €814 | -€536 | -39.7% |
| Furniture and vehicles | 24 | €1,509 | €1,082 | -€427 | -28.3% |
| Other tangible fixed assets | 26 | €1,348 | €1,163 | -€185 | -13.7% |
| Current assets | 29/58 | €689,468 | €1,020,714 | +€331,246 | +48.0% |
| Amounts receivable after more than one year | 29 | €103,560 | €103,560 | = | 0.0% |
| Other amounts receivable | 291 | €103,560 | €103,560 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €277,919 | €293,780 | +€15,860 | +5.7% |
| Trade receivables | 40 | €143,974 | €149,989 | +€6,015 | +4.2% |
| Other amounts receivable | 41 | €133,946 | €143,791 | +€9,845 | +7.3% |
| Current investments | 50/53 | - | €467,000 | +€467,000 | |
| Cash at bank and in hand | 54/58 | €305,889 | €151,654 | -€154,234 | -50.4% |
| Deferred charges and accrued income | 490/1 | €2,100 | €4,720 | +€2,620 | +124.7% |
| Total equity and liabilities | 10/49 | €693,675 | €1,023,774 | +€330,099 | +47.6% |
| Equity | 10/15 | €526,571 | €635,084 | +€108,514 | +20.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €513,979 | €622,493 | +€108,514 | +21.1% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,681 | €4,681 | = | 0.0% |
| Distributable reserves | 133 | €507,423 | €615,937 | +€108,514 | +21.4% |
| Profit (loss) carried forward | 14 | €191 | €191 | = | 0.0% |
| Amounts payable | 17/49 | €167,104 | €388,690 | +€221,585 | +132.6% |
| Amounts payable within one year | 42/48 | €157,185 | €379,466 | +€222,281 | +141.4% |
| Trade debts | 44 | €13,679 | €12,974 | -€706 | -5.2% |
| Suppliers | 440/4 | €13,679 | €12,974 | -€706 | -5.2% |
| Taxes, remuneration and social security | 45 | €16,407 | €27,547 | +€11,139 | +67.9% |
| Taxes | 450/3 | €16,407 | €27,547 | +€11,139 | +67.9% |
| Other amounts payable | 47/48 | €127,099 | €338,946 | +€211,847 | +166.7% |
| Accrued charges and deferred income | 492/3 | €9,919 | €9,223 | -€696 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,640 | €1,147 | -€493 | -30.1% |
| Other operating charges | 640/8 | €1,779 | €1,797 | +€18 | +1.0% |
| Gross operating margin | 9900 | €147,372 | €166,004 | +€18,632 | +12.6% |
| Operating profit (loss) | 9901 | €143,953 | €163,061 | +€19,108 | +13.3% |
| Financial income | 75/76B | €17,908 | €11,774 | -€6,134 | -34.3% |
| Recurring financial income | 75 | €17,908 | €11,774 | -€6,134 | -34.3% |
| Financial charges | 65/66B | €10,015 | €13,577 | +€3,562 | +35.6% |
| Recurring financial charges | 65 | €10,015 | €13,577 | +€3,562 | +35.6% |
| Profit (loss) for the period before taxes | 9903 | €151,846 | €161,258 | +€9,412 | +6.2% |
| Income taxes | 67/77 | €47,664 | €52,745 | +€5,081 | +10.7% |
| Profit (loss) for the period | 9904 | €104,182 | €108,514 | +€4,331 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €104,182 | €108,514 | +€4,331 | +4.2% |
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 5 October 2026 via checked.be.