TWO APPLES: 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.
TWO APPLES
Largest movements
- Receivables within one year -€1,187
no longer reported in 2025 (was €1,187)
- Profit (loss) carried forward -€6,991
down €6,991 (-26.1%), from -€26,816 to -€33,807
- Other debts +€3,809
up €3,809 (+16.4%), from €23,175 to €26,984
- Trade debts +€2,057
up €2,057 (+255.8%), from €804 to €2,860
- Tax, wage and social debts -€60
down €60 (-3.0%), from €1,975 to €1,915
of which Taxes: -€60
- Gross operating margin +€3,397
up €3,397 (+34.1%), from -€9,971 to -€6,574
- Other operating charges +€288
new in 2025: €288
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 | €2,138 | €952 | -€1,186 | -55.5% |
| Current assets | 29/58 | €2,138 | €952 | -€1,186 | -55.5% |
| Amounts receivable within one year | 40/41 | €1,187 | - | -€1,187 | |
| Trade receivables | 40 | €1,187 | - | -€1,187 | |
| Cash at bank and in hand | 54/58 | €951 | €952 | +€2 | +0.2% |
| Total equity and liabilities | 10/49 | €2,138 | €952 | -€1,186 | -55.5% |
| Equity | 10/15 | -€23,816 | -€30,807 | -€6,991 | -29.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,816 | -€33,807 | -€6,991 | -26.1% |
| Amounts payable | 17/49 | €25,954 | €31,759 | +€5,805 | +22.4% |
| Amounts payable within one year | 42/48 | €25,954 | €31,759 | +€5,805 | +22.4% |
| Trade debts | 44 | €804 | €2,860 | +€2,057 | +255.8% |
| Suppliers | 440/4 | €804 | €2,860 | +€2,057 | +255.8% |
| Taxes, remuneration and social security | 45 | €1,975 | €1,915 | -€60 | -3.0% |
| Taxes | 450/3 | €1,307 | €1,247 | -€60 | -4.6% |
| Remuneration and social security | 454/9 | €668 | €668 | = | 0.0% |
| Other amounts payable | 47/48 | €23,175 | €26,984 | +€3,809 | +16.4% |
| Other operating charges | 640/8 | - | €288 | +€288 | |
| Gross operating margin | 9900 | -€9,971 | -€6,574 | +€3,397 | +34.1% |
| Operating profit (loss) | 9901 | -€9,971 | -€6,862 | +€3,109 | +31.2% |
| Financial charges | 65/66B | €50 | €129 | +€78 | +156.0% |
| Recurring financial charges | 65 | €50 | €129 | +€78 | +156.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,022 | -€6,991 | +€3,031 | +30.2% |
| Profit (loss) for the period | 9904 | -€10,022 | -€6,991 | +€3,031 | +30.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,022 | -€6,991 | +€3,031 | +30.2% |
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 4 October 2026 via checked.be.