APPSIDEASY: 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.
APPSIDEASY
Largest movements
- Cash -€45,853
down €45,853 (-35.7%), from €128,370 to €82,517
mainly Contributions, distributions and other (-€115,000) and Other debts (-€30,112)
- Receivables within one year +€17,963
up €17,963 (+67.9%), from €26,438 to €44,401
of which Trade receivables: +€21,780
- Other debts -€30,112
down €30,112 (-20.6%), from €146,098 to €115,986
- Trade debts +€1,729
up €1,729 (+880.1%), from €197 to €1,926
- Gross operating margin +€8,954
up €8,954 (+6.0%), from €149,055 to €158,008
- Taxes +€2,006
up €2,006 (+5.4%), from €37,369 to €39,375
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 | €163,906 | €136,660 | -€27,246 | -16.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €5,477 | €6,266 | +€789 | +14.4% |
| Tangible fixed assets | 22/27 | €5,477 | €6,266 | +€789 | +14.4% |
| Plant, machinery and equipment | 23 | €3,349 | €4,437 | +€1,088 | +32.5% |
| Furniture and vehicles | 24 | €2,128 | €1,829 | -€299 | -14.1% |
| Current assets | 29/58 | €158,428 | €130,394 | -€28,034 | -17.7% |
| Amounts receivable within one year | 40/41 | €26,438 | €44,401 | +€17,963 | +67.9% |
| Trade receivables | 40 | €19,360 | €41,140 | +€21,780 | +112.5% |
| Other amounts receivable | 41 | €7,078 | €3,261 | -€3,817 | -53.9% |
| Cash at bank and in hand | 54/58 | €128,370 | €82,517 | -€45,853 | -35.7% |
| Deferred charges and accrued income | 490/1 | €3,621 | €3,477 | -€144 | -4.0% |
| Total equity and liabilities | 10/49 | €163,906 | €136,660 | -€27,246 | -16.6% |
| Equity | 10/15 | €6,957 | €7,097 | +€139 | +2.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,957 | €6,097 | +€139 | +2.3% |
| Amounts payable | 17/49 | €156,948 | €129,563 | -€27,385 | -17.4% |
| Amounts payable within one year | 42/48 | €156,648 | €129,263 | -€27,385 | -17.5% |
| Trade debts | 44 | €197 | €1,926 | +€1,729 | +880.1% |
| Suppliers | 440/4 | €197 | €1,926 | +€1,729 | +880.1% |
| Taxes, remuneration and social security | 45 | €10,354 | €11,351 | +€997 | +9.6% |
| Taxes | 450/3 | €10,354 | €11,351 | +€997 | +9.6% |
| Other amounts payable | 47/48 | €146,098 | €115,986 | -€30,112 | -20.6% |
| Accrued charges and deferred income | 492/3 | €300 | €300 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,196 | €2,520 | +€1,323 | +110.6% |
| Other operating charges | 640/8 | €855 | €913 | +€58 | +6.8% |
| Gross operating margin | 9900 | €149,055 | €158,008 | +€8,954 | +6.0% |
| Operating profit (loss) | 9901 | €147,003 | €154,576 | +€7,573 | +5.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €71 | €61 | -€10 | -13.9% |
| Recurring financial charges | 65 | €71 | €61 | -€10 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €146,934 | €154,515 | +€7,581 | +5.2% |
| Income taxes | 67/77 | €37,369 | €39,375 | +€2,006 | +5.4% |
| Profit (loss) for the period | 9904 | €109,565 | €115,139 | +€5,575 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €109,565 | €115,139 | +€5,575 | +5.1% |
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 10 October 2026 via checked.be.