APpodologie: 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.
APpodologie
Largest movements
- Cash -€4,164
down €4,164 (-43.3%), from €9,612 to €5,447
mainly Contributions, distributions and other (-€6,000) and Tax, wage and social debts (-€802)
- Tangible fixed assets -€979
down €979 (-13.4%), from €7,311 to €6,333
of which Other tangible fixed assets: -€853
- Profit (loss) carried forward -€3,811
down €3,811 (-29.7%), from €12,842 to €9,031
- Tax, wage and social debts -€802
down €802 (-20.2%), from €3,980 to €3,177
- Other debts -€680
down €680 (-46.6%), from €1,458 to €778
- Trade debts +€352
up €352 (+132%), from €266 to €618
- Gross operating margin -€5,043
down €5,043 (-45.8%), from €11,001 to €5,958
- Taxes -€802
down €802 (-46.4%), from €1,730 to €927
- Financial charges -€217
down €217 (-21.7%), from €1,002 to €784
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 | €18,547 | €13,605 | -€4,942 | -26.6% |
| Fixed assets | 21/28 | €7,311 | €6,333 | -€979 | -13.4% |
| Tangible fixed assets | 22/27 | €7,311 | €6,333 | -€979 | -13.4% |
| Furniture and vehicles | 24 | €126 | €0 | -€126 | -100% |
| Other tangible fixed assets | 26 | €7,186 | €6,333 | -€853 | -11.9% |
| Current assets | 29/58 | €11,235 | €7,272 | -€3,963 | -35.3% |
| Amounts receivable within one year | 40/41 | €188 | €333 | +€145 | +77.5% |
| Trade receivables | 40 | €188 | €333 | +€145 | +77.5% |
| Cash at bank and in hand | 54/58 | €9,612 | €5,447 | -€4,164 | -43.3% |
| Deferred charges and accrued income | 490/1 | €1,436 | €1,492 | +€56 | +3.9% |
| Total equity and liabilities | 10/49 | €18,547 | €13,605 | -€4,942 | -26.6% |
| Equity | 10/15 | €12,843 | €9,032 | -€3,811 | -29.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,842 | €9,031 | -€3,811 | -29.7% |
| Amounts payable | 17/49 | €5,704 | €4,573 | -€1,131 | -19.8% |
| Amounts payable within one year | 42/48 | €5,704 | €4,573 | -€1,131 | -19.8% |
| Trade debts | 44 | €266 | €618 | +€352 | +132% |
| Suppliers | 440/4 | €266 | €618 | +€352 | +132% |
| Taxes, remuneration and social security | 45 | €3,980 | €3,177 | -€802 | -20.2% |
| Taxes | 450/3 | €3,980 | €3,177 | -€802 | -20.2% |
| Other amounts payable | 47/48 | €1,458 | €778 | -€680 | -46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,001 | €979 | -€22 | -2.2% |
| Other operating charges | 640/8 | €1,027 | €1,079 | +€52 | +5.1% |
| Gross operating margin | 9900 | €11,001 | €5,958 | -€5,043 | -45.8% |
| Operating profit (loss) | 9901 | €8,974 | €3,900 | -€5,073 | -56.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,002 | €784 | -€217 | -21.7% |
| Recurring financial charges | 65 | €1,002 | €784 | -€217 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €7,972 | €3,116 | -€4,856 | -60.9% |
| Income taxes | 67/77 | €1,730 | €927 | -€802 | -46.4% |
| Profit (loss) for the period | 9904 | €6,242 | €2,189 | -€4,053 | -64.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,242 | €2,189 | -€4,053 | -64.9% |
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 30 October 2026 via checked.be.