Dr APPAYYA: 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.
Dr APPAYYA
Largest movements
- Cash +€12,385
up €12,385 (+71.0%), from €17,448 to €29,833
mainly Net result for the year (+€20,765) and Other debts (+€12,433)
- Tangible fixed assets -€7,839
down €7,839 (-19.9%), from €39,418 to €31,579
of which Other tangible fixed assets: -€5,669
- Receivables within one year +€1,173
up €1,173 (+13.2%), from €8,907 to €10,080
of which Trade receivables: +€1,511
- Other debts +€12,433
up €12,433 (+176%), from €7,050 to €19,483
- Debts after one year -€5,025
down €5,025 (-18.6%), from €27,073 to €22,048
- Trade debts -€3,206
down €3,206 (-66.3%), from €4,832 to €1,626
- Tax, wage and social debts +€1,958
up €1,958 (+60.7%), from €3,224 to €5,182
of which Remuneration and social security: +€1,928
- Gross operating margin +€6,583
up €6,583 (+22.3%), from €29,500 to €36,082
- Depreciation -€2,441
down €2,441 (-23.7%), from €10,280 to €7,839
- Taxes +€1,472
up €1,472 (+31.9%), from €4,619 to €6,091
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 | €67,890 | €73,825 | +€5,935 | +8.7% |
| Fixed assets | 21/28 | €39,418 | €31,579 | -€7,839 | -19.9% |
| Tangible fixed assets | 22/27 | €39,418 | €31,579 | -€7,839 | -19.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,475 | €306 | -€2,169 | -87.6% |
| Other tangible fixed assets | 26 | €36,942 | €31,273 | -€5,669 | -15.3% |
| Current assets | 29/58 | €28,472 | €42,246 | +€13,774 | +48.4% |
| Amounts receivable within one year | 40/41 | €8,907 | €10,080 | +€1,173 | +13.2% |
| Trade receivables | 40 | €8,569 | €10,080 | +€1,511 | +17.6% |
| Other amounts receivable | 41 | €338 | €0 | -€338 | -100% |
| Cash at bank and in hand | 54/58 | €17,448 | €29,833 | +€12,385 | +71.0% |
| Deferred charges and accrued income | 490/1 | €2,117 | €2,333 | +€216 | +10.2% |
| Total equity and liabilities | 10/49 | €67,890 | €73,825 | +€5,935 | +8.7% |
| Equity | 10/15 | €20,785 | €20,460 | -€325 | -1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €325 | €0 | -€325 | -100% |
| Amounts payable | 17/49 | €47,105 | €53,365 | +€6,260 | +13.3% |
| Amounts payable after more than one year | 17 | €27,073 | €22,048 | -€5,025 | -18.6% |
| Financial debts | 170/4 | €27,073 | €22,048 | -€5,025 | -18.6% |
| Amounts payable within one year | 42/48 | €20,032 | €31,317 | +€11,285 | +56.3% |
| Current portion of amounts payable after more than one year | 42 | €4,926 | €5,025 | +€99 | +2.0% |
| Trade debts | 44 | €4,832 | €1,626 | -€3,206 | -66.3% |
| Suppliers | 440/4 | €4,832 | €1,626 | -€3,206 | -66.3% |
| Taxes, remuneration and social security | 45 | €3,224 | €5,182 | +€1,958 | +60.7% |
| Taxes | 450/3 | €3,224 | €3,254 | +€30 | +0.9% |
| Remuneration and social security | 454/9 | €0 | €1,928 | +€1,928 | |
| Other amounts payable | 47/48 | €7,050 | €19,483 | +€12,433 | +176% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,280 | €7,839 | -€2,441 | -23.7% |
| Other operating charges | 640/8 | €667 | €691 | +€23 | +3.5% |
| Gross operating margin | 9900 | €29,500 | €36,082 | +€6,583 | +22.3% |
| Operating profit (loss) | 9901 | €18,553 | €27,553 | +€9,000 | +48.5% |
| Financial income | 75/76B | €10 | €28 | +€18 | +172% |
| Recurring financial income | 75 | €10 | €28 | +€18 | +172% |
| Financial charges | 65/66B | €866 | €725 | -€141 | -16.3% |
| Recurring financial charges | 65 | €866 | €725 | -€141 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €17,697 | €26,856 | +€9,159 | +51.8% |
| Income taxes | 67/77 | €4,619 | €6,091 | +€1,472 | +31.9% |
| Profit (loss) for the period | 9904 | €13,078 | €20,765 | +€7,687 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,078 | €20,765 | +€7,687 | +58.8% |
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 13 October 2026 via checked.be.