APPSFINITY: 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.
APPSFINITY
Largest movements
- Tangible fixed assets +€34,119
up €34,119 (+960%), from €3,553 to €37,672
of which Furniture and vehicles: +€34,250
- Current investments +€21,136
up €21,136 (+10.7%), from €198,403 to €219,539
- Receivables within one year +€8,979
up €8,979 (+65.5%), from €13,716 to €22,695
of which Trade receivables: +€5,179
- Debts after one year +€20,642
new in 2025: €20,642
- Other debts +€17,133
up €17,133 (+99.8%), from €17,174 to €34,307
- Reserves +€15,461
up €15,461 (+6.7%), from €231,915 to €247,377
- Current portion of long-term debt +€9,421
new in 2025: €9,421
- Tax, wage and social debts +€3,633
up €3,633 (+19.0%), from €19,151 to €22,784
of which Taxes: +€4,199
- Depreciation +€8,440
up €8,440 (+419%), from €2,012 to €10,452
- Gross operating margin +€2,853
up €2,853 (+3.6%), from €78,833 to €81,686
- Taxes -€1,802
down €1,802 (-8.2%), from €21,914 to €20,112
- Financial income -€1,250
down €1,250 (-51.3%), from €2,438 to €1,189
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 | €272,667 | €338,989 | +€66,322 | +24.3% |
| Fixed assets | 21/28 | €3,553 | €37,672 | +€34,119 | +960% |
| Tangible fixed assets | 22/27 | €3,553 | €37,672 | +€34,119 | +960% |
| Land and buildings | 22 | €854 | €723 | -€131 | -15.4% |
| Furniture and vehicles | 24 | €2,699 | €36,949 | +€34,250 | +1,269% |
| Current assets | 29/58 | €269,114 | €301,318 | +€32,203 | +12.0% |
| Amounts receivable within one year | 40/41 | €13,716 | €22,695 | +€8,979 | +65.5% |
| Trade receivables | 40 | €11,834 | €17,013 | +€5,179 | +43.8% |
| Other amounts receivable | 41 | €1,882 | €5,682 | +€3,800 | +202% |
| Current investments | 50/53 | €198,403 | €219,539 | +€21,136 | +10.7% |
| Cash at bank and in hand | 54/58 | €54,845 | €55,791 | +€946 | +1.7% |
| Deferred charges and accrued income | 490/1 | €2,151 | €3,293 | +€1,143 | +53.1% |
| Total equity and liabilities | 10/49 | €272,667 | €338,989 | +€66,322 | +24.3% |
| Equity | 10/15 | €232,115 | €247,577 | +€15,461 | +6.7% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €231,915 | €247,377 | +€15,461 | +6.7% |
| Distributable reserves | 133 | €231,915 | €247,377 | +€15,461 | +6.7% |
| Amounts payable | 17/49 | €40,552 | €91,413 | +€50,861 | +125% |
| Amounts payable after more than one year | 17 | - | €20,642 | +€20,642 | |
| Financial debts | 170/4 | - | €20,642 | +€20,642 | |
| Amounts payable within one year | 42/48 | €39,976 | €70,771 | +€30,795 | +77.0% |
| Current portion of amounts payable after more than one year | 42 | - | €9,421 | +€9,421 | |
| Trade debts | 44 | €3,651 | €4,259 | +€608 | +16.7% |
| Suppliers | 440/4 | €3,651 | €4,259 | +€608 | +16.7% |
| Taxes, remuneration and social security | 45 | €19,151 | €22,784 | +€3,633 | +19.0% |
| Taxes | 450/3 | €18,585 | €22,784 | +€4,199 | +22.6% |
| Remuneration and social security | 454/9 | €566 | - | -€566 | |
| Other amounts payable | 47/48 | €17,174 | €34,307 | +€17,133 | +99.8% |
| Accrued charges and deferred income | 492/3 | €576 | - | -€576 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,012 | €10,452 | +€8,440 | +419% |
| Other operating charges | 640/8 | €1,080 | €1,101 | +€21 | +2.0% |
| Gross operating margin | 9900 | €78,833 | €81,686 | +€2,853 | +3.6% |
| Operating profit (loss) | 9901 | €75,741 | €70,133 | -€5,609 | -7.4% |
| Financial income | 75/76B | €2,438 | €1,189 | -€1,250 | -51.3% |
| Recurring financial income | 75 | €2,438 | €1,189 | -€1,250 | -51.3% |
| Financial charges | 65/66B | €730 | €1,441 | +€711 | +97.4% |
| Recurring financial charges | 65 | €730 | €1,441 | +€711 | +97.4% |
| Profit (loss) for the period before taxes | 9903 | €77,450 | €69,880 | -€7,570 | -9.8% |
| Income taxes | 67/77 | €21,914 | €20,112 | -€1,802 | -8.2% |
| Profit (loss) for the period | 9904 | €55,535 | €49,768 | -€5,767 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,535 | €49,768 | -€5,767 | -10.4% |
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 15 October 2026 via checked.be.