APPLISQUARE: 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.
APPLISQUARE
Largest movements
- Cash -€71,776
down €71,776 (-45.9%), from €156,338 to €84,562
mainly Trade debts (-€44,278) and Contributions, distributions and other (-€43,164)
- Receivables within one year +€19,893
up €19,893 (+24.7%), from €80,382 to €100,275
of which Trade receivables: +€32,360
- Tangible fixed assets +€2,907
new in 2025: €2,907
- Trade debts -€44,278
down €44,278 (-24.7%), from €179,548 to €135,270
- Contributions -€6,140
down €6,140 (-99.0%), from €6,200 to €60
- Gross operating margin -€1,314
down €1,314 (-3.3%), from €40,081 to €38,767
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 | €239,641 | €188,505 | -€51,136 | -21.3% |
| Fixed assets | 21/28 | - | €2,907 | +€2,907 | |
| Tangible fixed assets | 22/27 | - | €2,907 | +€2,907 | |
| Plant, machinery and equipment | 23 | - | €2,907 | +€2,907 | |
| Current assets | 29/58 | €239,641 | €185,598 | -€54,043 | -22.6% |
| Amounts receivable within one year | 40/41 | €80,382 | €100,275 | +€19,893 | +24.7% |
| Trade receivables | 40 | €54,928 | €87,288 | +€32,360 | +58.9% |
| Other amounts receivable | 41 | €25,454 | €12,987 | -€12,467 | -49.0% |
| Cash at bank and in hand | 54/58 | €156,338 | €84,562 | -€71,776 | -45.9% |
| Deferred charges and accrued income | 490/1 | €2,922 | €762 | -€2,160 | -73.9% |
| Total equity and liabilities | 10/49 | €239,641 | €188,505 | -€51,136 | -21.3% |
| Equity | 10/15 | €21,617 | €15,860 | -€5,756 | -26.6% |
| Contributions | 10/11 | €6,200 | €60 | -€6,140 | -99.0% |
| Reserves | 13 | €15,417 | €15,417 | = | 0.0% |
| Distributable reserves | 133 | €15,417 | €15,417 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €384 | +€384 | |
| Amounts payable | 17/49 | €218,024 | €172,645 | -€45,380 | -20.8% |
| Amounts payable within one year | 42/48 | €218,024 | €172,645 | -€45,380 | -20.8% |
| Trade debts | 44 | €179,548 | €135,270 | -€44,278 | -24.7% |
| Suppliers | 440/4 | €179,548 | €135,270 | -€44,278 | -24.7% |
| Taxes, remuneration and social security | 45 | - | €350 | +€350 | |
| Taxes | 450/3 | - | €350 | +€350 | |
| Other amounts payable | 47/48 | €38,476 | €37,024 | -€1,451 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €243 | +€243 | |
| Other operating charges | 640/8 | €502 | €526 | +€23 | +4.7% |
| Gross operating margin | 9900 | €40,081 | €38,767 | -€1,314 | -3.3% |
| Operating profit (loss) | 9901 | €39,578 | €37,998 | -€1,581 | -4.0% |
| Financial income | 75/76B | €246 | €106 | -€140 | -56.9% |
| Recurring financial income | 75 | €246 | €106 | -€140 | -56.9% |
| Financial charges | 65/66B | €205 | €312 | +€107 | +52.3% |
| Recurring financial charges | 65 | €205 | €312 | +€107 | +52.3% |
| Profit (loss) for the period before taxes | 9903 | €39,619 | €37,791 | -€1,828 | -4.6% |
| Income taxes | 67/77 | €493 | €383 | -€109 | -22.2% |
| Profit (loss) for the period | 9904 | €39,126 | €37,408 | -€1,718 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,126 | €37,408 | -€1,718 | -4.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.