APPSOLUTE CONSULT: 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.
APPSOLUTE CONSULT
Largest movements
- Cash +€62,522
up €62,522 (+35.3%), from €177,063 to €239,585
mainly Other debts (+€88,281) and Net result for the year (+€64,298)
- Tangible fixed assets -€6,774
down €6,774 (-29.3%), from €23,106 to €16,333
of which Furniture and vehicles: -€5,860
- Other debts +€88,281
up €88,281 (+10,598%), from €833 to €89,114
- Reserves -€19,880
down €19,880 (-6.8%), from €293,227 to €273,346
of which Distributable reserves: -€19,751
- Tax, wage and social debts -€5,019
down €5,019 (-81.9%), from €6,129 to €1,110
- Depreciation -€11,077
down €11,077 (-62.1%), from €17,850 to €6,774
- Gross operating margin -€9,451
down €9,451 (-9.1%), from €103,623 to €94,172
- Taxes -€1,831
down €1,831 (-6.8%), from €26,954 to €25,123
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 | €318,761 | €378,218 | +€59,457 | +18.7% |
| Fixed assets | 21/28 | €23,106 | €16,333 | -€6,774 | -29.3% |
| Tangible fixed assets | 22/27 | €23,106 | €16,333 | -€6,774 | -29.3% |
| Furniture and vehicles | 24 | €17,520 | €11,661 | -€5,860 | -33.4% |
| Other tangible fixed assets | 26 | €5,586 | €4,672 | -€914 | -16.4% |
| Current assets | 29/58 | €295,655 | €361,886 | +€66,231 | +22.4% |
| Amounts receivable after more than one year | 29 | €9,031 | €9,031 | = | 0.0% |
| Other amounts receivable | 291 | €9,031 | €9,031 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,475 | €19,589 | +€114 | +0.6% |
| Trade receivables | 40 | €19,454 | €12,714 | -€6,740 | -34.6% |
| Other amounts receivable | 41 | €22 | €6,875 | +€6,854 | +31,878% |
| Current investments | 50/53 | €88,714 | €88,714 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €177,063 | €239,585 | +€62,522 | +35.3% |
| Deferred charges and accrued income | 490/1 | €1,372 | €4,967 | +€3,595 | +262% |
| Total equity and liabilities | 10/49 | €318,761 | €378,218 | +€59,457 | +18.7% |
| Equity | 10/15 | €305,627 | €285,746 | -€19,880 | -6.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €293,227 | €273,346 | -€19,880 | -6.8% |
| Tax-exempt reserves | 132 | €129 | €0 | -€129 | -100% |
| Distributable reserves | 133 | €293,097 | €273,346 | -€19,751 | -6.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €43 | €0 | -€43 | -100% |
| Deferred taxes | 168 | €43 | €0 | -€43 | -100% |
| Amounts payable | 17/49 | €13,091 | €92,472 | +€79,381 | +606% |
| Amounts payable within one year | 42/48 | €13,091 | €92,472 | +€79,381 | +606% |
| Current portion of amounts payable after more than one year | 42 | €631 | €0 | -€631 | -100% |
| Trade debts | 44 | €5,498 | €2,248 | -€3,250 | -59.1% |
| Suppliers | 440/4 | €5,498 | €2,248 | -€3,250 | -59.1% |
| Taxes, remuneration and social security | 45 | €6,129 | €1,110 | -€5,019 | -81.9% |
| Taxes | 450/3 | €6,129 | €1,110 | -€5,019 | -81.9% |
| Other amounts payable | 47/48 | €833 | €89,114 | +€88,281 | +10,598% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,850 | €6,774 | -€11,077 | -62.1% |
| Other operating charges | 640/8 | €1,721 | €1,355 | -€366 | -21.3% |
| Gross operating margin | 9900 | €103,623 | €94,172 | -€9,451 | -9.1% |
| Operating profit (loss) | 9901 | €84,052 | €86,044 | +€1,992 | +2.4% |
| Financial income | 75/76B | €3,294 | €3,442 | +€148 | +4.5% |
| Recurring financial income | 75 | €3,294 | €3,442 | +€148 | +4.5% |
| Financial charges | 65/66B | €233 | €108 | -€125 | -53.5% |
| Recurring financial charges | 65 | €233 | €108 | -€125 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | €87,112 | €89,377 | +€2,265 | +2.6% |
| Transfer from deferred taxes | 780 | €981 | €43 | -€938 | -95.6% |
| Income taxes | 67/77 | €26,954 | €25,123 | -€1,831 | -6.8% |
| Profit (loss) for the period | 9904 | €61,140 | €64,298 | +€3,158 | +5.2% |
| Transfer from tax-exempt reserves | 789 | €2,944 | €129 | -€2,815 | -95.6% |
| Profit (loss) for the period to be appropriated | 9905 | €64,084 | €64,427 | +€343 | +0.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.