SAPLY.AI: 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.
SAPLY.AI
Largest movements
- Cash +€191,653
up €191,653 (+1,522%), from €12,593 to €204,246
mainly Contributions, distributions and other (+€252,788) and Trade debts (+€9,001)
- Deferred charges and accrued income +€5,493
new in 2025: €5,493
- Tangible fixed assets +€4,296
up €4,296 (+191%), from €2,249 to €6,544
of which Plant, machinery and equipment: +€3,792
- Current investments +€3,000
new in 2025: €3,000
- Contributions +€252,788
up €252,788 (+5,056%), from €5,000 to €257,788
- Profit (loss) carried forward -€62,542
down €62,542, from €9,589 to -€52,954
- Trade debts +€9,001
up €9,001 (+198%), from €4,541 to €13,543
- Tax, wage and social debts +€2,535
up €2,535 (+44.3%), from €5,727 to €8,262
of which Remuneration and social security: +€5,709
- Gross operating margin -€44,969
down €44,969, from €13,797 to -€31,172
- Staff costs +€26,684
new in 2025: €26,684
- Financial charges +€3,286
up €3,286 (+432,342%), from €1 to €3,287
- Taxes -€2,716
down €2,716 (-93.8%), from €2,896 to €180
- Other operating charges -€977
down €977 (-88.3%), from €1,106 to €129
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 | €26,142 | €229,721 | +€203,579 | +779% |
| Fixed assets | 21/28 | €2,249 | €6,544 | +€4,296 | +191% |
| Tangible fixed assets | 22/27 | €2,249 | €6,544 | +€4,296 | +191% |
| Plant, machinery and equipment | 23 | €2,249 | €6,041 | +€3,792 | +169% |
| Furniture and vehicles | 24 | - | €504 | +€504 | |
| Current assets | 29/58 | €23,893 | €223,177 | +€199,284 | +834% |
| Amounts receivable within one year | 40/41 | €11,300 | €10,438 | -€862 | -7.6% |
| Trade receivables | 40 | €11,300 | €6,153 | -€5,147 | -45.5% |
| Other amounts receivable | 41 | - | €4,285 | +€4,285 | |
| Current investments | 50/53 | - | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €12,593 | €204,246 | +€191,653 | +1,522% |
| Deferred charges and accrued income | 490/1 | - | €5,493 | +€5,493 | |
| Total equity and liabilities | 10/49 | €26,142 | €229,721 | +€203,579 | +779% |
| Equity | 10/15 | €14,589 | €204,835 | +€190,246 | +1,304% |
| Contributions | 10/11 | €5,000 | €257,788 | +€252,788 | +5,056% |
| Profit (loss) carried forward | 14 | €9,589 | -€52,954 | -€62,542 | |
| Amounts payable | 17/49 | €11,553 | €24,886 | +€13,333 | +115% |
| Amounts payable within one year | 42/48 | €11,553 | €24,886 | +€13,333 | +115% |
| Financial debts | 43 | - | €885 | +€885 | |
| Credit institutions | 430/8 | - | €885 | +€885 | |
| Trade debts | 44 | €4,541 | €13,543 | +€9,001 | +198% |
| Suppliers | 440/4 | €4,541 | €13,543 | +€9,001 | +198% |
| Taxes, remuneration and social security | 45 | €5,727 | €8,262 | +€2,535 | +44.3% |
| Taxes | 450/3 | €5,727 | €2,553 | -€3,174 | -55.4% |
| Remuneration and social security | 454/9 | - | €5,709 | +€5,709 | |
| Other amounts payable | 47/48 | €1,285 | €2,196 | +€912 | +71.0% |
| Remuneration, social security and pensions | 62 | - | €26,684 | +€26,684 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €205 | €1,098 | +€893 | +435% |
| Other operating charges | 640/8 | €1,106 | €129 | -€977 | -88.3% |
| Gross operating margin | 9900 | €13,797 | -€31,172 | -€44,969 | |
| Operating profit (loss) | 9901 | €12,486 | -€59,083 | -€71,569 | |
| Financial income | 75/76B | €0 | €7 | +€7 | +37,250% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +37,250% |
| Financial charges | 65/66B | €1 | €3,287 | +€3,286 | +432,342% |
| Recurring financial charges | 65 | €1 | €3,287 | +€3,286 | +432,342% |
| Profit (loss) for the period before taxes | 9903 | €12,485 | -€62,362 | -€74,847 | |
| Income taxes | 67/77 | €2,896 | €180 | -€2,716 | -93.8% |
| Profit (loss) for the period | 9904 | €9,589 | -€62,542 | -€72,131 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,589 | -€62,542 | -€72,131 |
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 26 October 2026 via checked.be.