Appstruct: 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.
Appstruct
Largest movements
- Cash -€32,217
down €32,217 (-85.5%), from €37,678 to €5,461
mainly Net result for the year (-€35,800) and Trade debts (-€16,103)
- Receivables within one year -€24,704
down €24,704 (-70.5%), from €35,026 to €10,322
of which Other amounts receivable: -€17,465
- Profit (loss) carried forward -€35,800
down €35,800 (-99.1%), from €36,133 to €333
- Trade debts -€16,103
no longer reported in 2025 (was €16,103)
- Tax, wage and social debts -€5,455
down €5,455 (-97.8%), from €5,575 to €120
- Gross operating margin -€47,860
down €47,860, from €11,758 to -€36,102
- Other operating charges -€2,942
down €2,942 (-79.0%), from €3,724 to €783
- Taxes -€2,314
down €2,314 (-95.2%), from €2,431 to €117
- Depreciation -€1,938
down €1,938 (-81.6%), from €2,375 to €438
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 | €98,141 | €40,783 | -€57,358 | -58.4% |
| Fixed assets | 21/28 | €438 | - | -€438 | |
| Tangible fixed assets | 22/27 | €438 | - | -€438 | |
| Furniture and vehicles | 24 | €438 | - | -€438 | |
| Current assets | 29/58 | €97,704 | €40,783 | -€56,920 | -58.3% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €35,026 | €10,322 | -€24,704 | -70.5% |
| Trade receivables | 40 | €8,451 | €1,212 | -€7,239 | -85.7% |
| Other amounts receivable | 41 | €26,575 | €9,110 | -€17,465 | -65.7% |
| Cash at bank and in hand | 54/58 | €37,678 | €5,461 | -€32,217 | -85.5% |
| Total equity and liabilities | 10/49 | €98,141 | €40,783 | -€57,358 | -58.4% |
| Equity | 10/15 | €76,463 | €40,663 | -€35,800 | -46.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €37,830 | €37,830 | = | 0.0% |
| Distributable reserves | 133 | €37,830 | €37,830 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,133 | €333 | -€35,800 | -99.1% |
| Amounts payable | 17/49 | €21,678 | €120 | -€21,558 | -99.4% |
| Amounts payable within one year | 42/48 | €21,678 | €120 | -€21,558 | -99.4% |
| Trade debts | 44 | €16,103 | - | -€16,103 | |
| Suppliers | 440/4 | €16,103 | - | -€16,103 | |
| Taxes, remuneration and social security | 45 | €5,575 | €120 | -€5,455 | -97.8% |
| Taxes | 450/3 | €5,575 | €120 | -€5,455 | -97.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,375 | €438 | -€1,938 | -81.6% |
| Other operating charges | 640/8 | €3,724 | €783 | -€2,942 | -79.0% |
| Gross operating margin | 9900 | €11,758 | -€36,102 | -€47,860 | |
| Operating profit (loss) | 9901 | €5,658 | -€37,322 | -€42,980 | |
| Financial income | 75/76B | €1,939 | €1,746 | -€193 | -10.0% |
| Recurring financial income | 75 | €1,939 | €1,746 | -€193 | -10.0% |
| Financial charges | 65/66B | €130 | €106 | -€24 | -18.1% |
| Recurring financial charges | 65 | €130 | €106 | -€24 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €7,467 | -€35,683 | -€43,150 | |
| Income taxes | 67/77 | €2,431 | €117 | -€2,314 | -95.2% |
| Profit (loss) for the period | 9904 | €5,036 | -€35,800 | -€40,836 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,036 | -€35,800 | -€40,836 |
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 5 October 2026 via checked.be.