AppSoft Engineering: 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.
AppSoft Engineering
Largest movements
- Current investments -€30,316
down €30,316 (-14.0%), from €216,552 to €186,236
- Cash +€16,323
up €16,323 (+31.2%), from €52,243 to €68,566
mainly Current investments (+€30,316) and Other debts (+€14,450)
- Receivables within one year -€6,480
down €6,480 (-74.1%), from €8,747 to €2,267
of which Trade receivables: -€5,854
- Reserves -€25,000
down €25,000 (-16.3%), from €152,992 to €127,992
- Other debts +€14,450
up €14,450 (+29.5%), from €49,012 to €63,462
- Profit (loss) carried forward -€5,134
down €5,134 (-9.1%), from €56,233 to €51,099
- Tax, wage and social debts -€4,070
down €4,070 (-62.5%), from €6,515 to €2,445
of which Taxes: -€3,820
- Gross operating margin +€3,452
up €3,452 (+26.2%), from -€13,165 to -€9,713
- Financial income -€1,143
down €1,143 (-12.1%), from €9,410 to €8,267
- Other operating charges +€436
up €436 (+85.1%), from €513 to €949
- Financial charges -€167
down €167 (-22.5%), from €743 to €575
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 | €281,265 | €261,868 | -€19,398 | -6.9% |
| Fixed assets | 21/28 | €443 | €186 | -€257 | -58.0% |
| Tangible fixed assets | 22/27 | €443 | €186 | -€257 | -58.0% |
| Plant, machinery and equipment | 23 | €443 | €186 | -€257 | -58.0% |
| Current assets | 29/58 | €280,822 | €261,682 | -€19,141 | -6.8% |
| Amounts receivable within one year | 40/41 | €8,747 | €2,267 | -€6,480 | -74.1% |
| Trade receivables | 40 | €5,962 | €109 | -€5,854 | -98.2% |
| Other amounts receivable | 41 | €2,785 | €2,159 | -€626 | -22.5% |
| Current investments | 50/53 | €216,552 | €186,236 | -€30,316 | -14.0% |
| Cash at bank and in hand | 54/58 | €52,243 | €68,566 | +€16,323 | +31.2% |
| Deferred charges and accrued income | 490/1 | €3,280 | €4,612 | +€1,332 | +40.6% |
| Total equity and liabilities | 10/49 | €281,265 | €261,868 | -€19,398 | -6.9% |
| Equity | 10/15 | €224,824 | €194,690 | -€30,134 | -13.4% |
| Contributions | 10/11 | €15,600 | €15,600 | = | 0.0% |
| Reserves | 13 | €152,992 | €127,992 | -€25,000 | -16.3% |
| Distributable reserves | 133 | €152,992 | €127,992 | -€25,000 | -16.3% |
| Profit (loss) carried forward | 14 | €56,233 | €51,099 | -€5,134 | -9.1% |
| Amounts payable | 17/49 | €56,441 | €67,177 | +€10,736 | +19.0% |
| Amounts payable within one year | 42/48 | €55,672 | €66,033 | +€10,360 | +18.6% |
| Trade debts | 44 | €146 | €127 | -€19 | -13.3% |
| Suppliers | 440/4 | €146 | €127 | -€19 | -13.3% |
| Taxes, remuneration and social security | 45 | €6,515 | €2,445 | -€4,070 | -62.5% |
| Taxes | 450/3 | €5,015 | €1,195 | -€3,820 | -76.2% |
| Remuneration and social security | 454/9 | €1,500 | €1,250 | -€250 | -16.7% |
| Other amounts payable | 47/48 | €49,012 | €63,462 | +€14,450 | +29.5% |
| Accrued charges and deferred income | 492/3 | €768 | €1,145 | +€376 | +49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €313 | €257 | -€56 | -17.8% |
| Other operating charges | 640/8 | €513 | €949 | +€436 | +85.1% |
| Gross operating margin | 9900 | -€13,165 | -€9,713 | +€3,452 | +26.2% |
| Operating profit (loss) | 9901 | -€13,990 | -€10,920 | +€3,071 | +21.9% |
| Financial income | 75/76B | €9,410 | €8,267 | -€1,143 | -12.1% |
| Recurring financial income | 75 | €9,410 | €8,267 | -€1,143 | -12.1% |
| Financial charges | 65/66B | €743 | €575 | -€167 | -22.5% |
| Recurring financial charges | 65 | €743 | €575 | -€167 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,322 | -€3,228 | +€2,095 | +39.4% |
| Income taxes | 67/77 | €230 | €240 | +€10 | +4.4% |
| Profit (loss) for the period | 9904 | -€5,553 | -€3,468 | +€2,085 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,553 | -€3,468 | +€2,085 | +37.5% |
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 28 September 2026 via checked.be.