APPY BELGIUM: 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.
APPY BELGIUM
Largest movements
- Cash +€30,347
up €30,347 (+101%), from €30,081 to €60,428
mainly Net result for the year (+€24,651) and Tax, wage and social debts (+€3,740)
- Receivables within one year -€1,334
down €1,334 (-5.4%), from €24,801 to €23,467
of which Trade receivables: -€1,288
- Profit (loss) carried forward +€24,651
up €24,651 (+75.7%), from €32,545 to €57,196
- Tax, wage and social debts +€3,740
up €3,740 (+24.1%), from €15,525 to €19,266
- Trade debts +€991
up €991 (+32.2%), from €3,076 to €4,067
- Gross operating margin +€19,802
up €19,802 (+96.3%), from €20,564 to €40,366
- Taxes +€3,959
up €3,959 (+83.1%), from €4,763 to €8,723
- Financial charges -€1,747
down €1,747 (-21.5%), from €8,132 to €6,386
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 | €58,372 | €87,843 | +€29,471 | +50.5% |
| Current assets | 29/58 | €58,372 | €87,843 | +€29,471 | +50.5% |
| Amounts receivable within one year | 40/41 | €24,801 | €23,467 | -€1,334 | -5.4% |
| Trade receivables | 40 | €17,187 | €15,899 | -€1,288 | -7.5% |
| Other amounts receivable | 41 | €7,614 | €7,567 | -€46 | -0.6% |
| Current investments | 50/53 | €968 | €968 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,081 | €60,428 | +€30,347 | +101% |
| Deferred charges and accrued income | 490/1 | €2,523 | €2,981 | +€458 | +18.2% |
| Total equity and liabilities | 10/49 | €58,372 | €87,843 | +€29,471 | +50.5% |
| Equity | 10/15 | €39,747 | €64,398 | +€24,651 | +62.0% |
| Contributions | 10/11 | €6,547 | €6,547 | = | 0.0% |
| Reserves | 13 | €655 | €655 | = | 0.0% |
| Non-distributable reserves | 130/1 | €655 | €655 | = | 0.0% |
| Reserves not available under the articles | 1311 | €655 | €655 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,545 | €57,196 | +€24,651 | +75.7% |
| Amounts payable | 17/49 | €18,625 | €23,445 | +€4,820 | +25.9% |
| Amounts payable within one year | 42/48 | €18,625 | €23,445 | +€4,820 | +25.9% |
| Financial debts | 43 | €23 | €113 | +€89 | +381% |
| Credit institutions | 430/8 | €23 | €113 | +€89 | +381% |
| Trade debts | 44 | €3,076 | €4,067 | +€991 | +32.2% |
| Suppliers | 440/4 | €3,076 | €4,067 | +€991 | +32.2% |
| Taxes, remuneration and social security | 45 | €15,525 | €19,266 | +€3,740 | +24.1% |
| Taxes | 450/3 | €15,525 | €19,266 | +€3,740 | +24.1% |
| Other operating charges | 640/8 | €1,429 | €1,094 | -€336 | -23.5% |
| Gross operating margin | 9900 | €20,564 | €40,366 | +€19,802 | +96.3% |
| Operating profit (loss) | 9901 | €19,134 | €39,272 | +€20,138 | +105% |
| Financial income | 75/76B | €401 | €488 | +€87 | +21.7% |
| Recurring financial income | 75 | €401 | €488 | +€87 | +21.7% |
| Financial charges | 65/66B | €8,132 | €6,386 | -€1,747 | -21.5% |
| Recurring financial charges | 65 | €8,132 | €6,386 | -€1,747 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €11,402 | €33,374 | +€21,971 | +193% |
| Income taxes | 67/77 | €4,763 | €8,723 | +€3,959 | +83.1% |
| Profit (loss) for the period | 9904 | €6,639 | €24,651 | +€18,012 | +271% |
| Profit (loss) for the period to be appropriated | 9905 | €6,639 | €24,651 | +€18,012 | +271% |
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 24 October 2026 via checked.be.