MISS APPLE: 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.
MISS APPLE
Largest movements
- Receivables within one year -€9,751
down €9,751 (-27.1%), from €36,037 to €26,286
of which Other amounts receivable: -€8,428
- Tangible fixed assets +€424
up €424 (+19.6%), from €2,163 to €2,587
of which Plant, machinery and equipment: +€868
- Profit (loss) carried forward -€9,333
down €9,333 (-56.8%), from €16,435 to €7,101
- Other debts +€8,660
up €8,660 (+977%), from €886 to €9,547
- Tax, wage and social debts -€4,164
down €4,164 (-53.4%), from €7,793 to €3,630
- Trade debts -€2,977
down €2,977 (-39.1%), from €7,605 to €4,629
- Short-term financial debts -€1,803
down €1,803 (-38.2%), from €4,721 to €2,918
- Gross operating margin -€14,512
down €14,512, from €7,292 to -€7,220
- Taxes -€2,511
down €2,511 (-90.9%), from €2,763 to €252
- Other operating charges -€405
down €405 (-30.1%), from €1,344 to €939
- Depreciation +€360
up €360 (+153%), from €235 to €595
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 | €39,940 | €30,324 | -€9,616 | -24.1% |
| Fixed assets | 21/28 | €2,163 | €2,587 | +€424 | +19.6% |
| Tangible fixed assets | 22/27 | €2,163 | €2,587 | +€424 | +19.6% |
| Plant, machinery and equipment | 23 | - | €868 | +€868 | |
| Furniture and vehicles | 24 | €2,163 | €1,719 | -€444 | -20.5% |
| Current assets | 29/58 | €37,777 | €27,737 | -€10,040 | -26.6% |
| Amounts receivable within one year | 40/41 | €36,037 | €26,286 | -€9,751 | -27.1% |
| Trade receivables | 40 | €17,881 | €16,559 | -€1,322 | -7.4% |
| Other amounts receivable | 41 | €18,156 | €9,728 | -€8,428 | -46.4% |
| Current investments | 50/53 | €22 | €22 | +€0 | +0.6% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €1,719 | €1,429 | -€289 | -16.8% |
| Total equity and liabilities | 10/49 | €39,940 | €30,324 | -€9,616 | -24.1% |
| Equity | 10/15 | €18,935 | €9,601 | -€9,333 | -49.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,435 | €7,101 | -€9,333 | -56.8% |
| Amounts payable | 17/49 | €21,006 | €20,723 | -€283 | -1.3% |
| Amounts payable within one year | 42/48 | €21,006 | €20,723 | -€283 | -1.3% |
| Financial debts | 43 | €4,721 | €2,918 | -€1,803 | -38.2% |
| Credit institutions | 430/8 | €4,721 | €2,918 | -€1,803 | -38.2% |
| Trade debts | 44 | €7,605 | €4,629 | -€2,977 | -39.1% |
| Suppliers | 440/4 | €7,605 | €4,629 | -€2,977 | -39.1% |
| Taxes, remuneration and social security | 45 | €7,793 | €3,630 | -€4,164 | -53.4% |
| Taxes | 450/3 | €7,793 | €3,630 | -€4,164 | -53.4% |
| Other amounts payable | 47/48 | €886 | €9,547 | +€8,660 | +977% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €235 | €595 | +€360 | +153% |
| Other operating charges | 640/8 | €1,344 | €939 | -€405 | -30.1% |
| Gross operating margin | 9900 | €7,292 | -€7,220 | -€14,512 | |
| Operating profit (loss) | 9901 | €5,713 | -€8,754 | -€14,467 | |
| Financial income | 75/76B | €8 | €0 | -€8 | -97.9% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -97.9% |
| Financial charges | 65/66B | €265 | €327 | +€62 | +23.4% |
| Recurring financial charges | 65 | €265 | €327 | +€62 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | €5,456 | -€9,081 | -€14,537 | |
| Income taxes | 67/77 | €2,763 | €252 | -€2,511 | -90.9% |
| Profit (loss) for the period | 9904 | €2,693 | -€9,333 | -€12,026 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,693 | -€9,333 | -€12,026 |
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 14 October 2026 via checked.be.