App Vision: 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.
App Vision
Largest movements
- Receivables within one year -€34,032
down €34,032 (-77.0%), from €44,206 to €10,174
of which Trade receivables: -€33,281
- Cash +€31,935
up €31,935 (+622%), from €5,138 to €37,073
mainly Receivables within one year (+€34,032) and Net result for the year (+€23,242)
- Intangible fixed assets -€5,074
down €5,074 (-38.9%), from €13,037 to €7,963
- Tangible fixed assets -€2,480
down €2,480 (-29.9%), from €8,281 to €5,801
of which Furniture and vehicles: -€2,087
- Other debts -€11,424
down €11,424 (-33.0%), from €34,665 to €23,242
- Trade debts +€2,243
up €2,243 (+202%), from €1,113 to €3,356
- Tax, wage and social debts -€1,433
down €1,433 (-22.2%), from €6,441 to €5,008
- Gross operating margin -€14,073
down €14,073 (-24.9%), from €56,555 to €42,482
- Taxes -€2,892
down €2,892 (-30.6%), from €9,451 to €6,559
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 | €73,474 | €63,142 | -€10,332 | -14.1% |
| Fixed assets | 21/28 | €21,568 | €14,014 | -€7,555 | -35.0% |
| Intangible fixed assets | 21 | €13,037 | €7,963 | -€5,074 | -38.9% |
| Tangible fixed assets | 22/27 | €8,281 | €5,801 | -€2,480 | -29.9% |
| Furniture and vehicles | 24 | €6,812 | €4,726 | -€2,087 | -30.6% |
| Other tangible fixed assets | 26 | €1,469 | €1,075 | -€393 | -26.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €51,906 | €49,129 | -€2,778 | -5.4% |
| Amounts receivable within one year | 40/41 | €44,206 | €10,174 | -€34,032 | -77.0% |
| Trade receivables | 40 | €39,320 | €6,040 | -€33,281 | -84.6% |
| Other amounts receivable | 41 | €4,886 | €4,135 | -€751 | -15.4% |
| Cash at bank and in hand | 54/58 | €5,138 | €37,073 | +€31,935 | +622% |
| Deferred charges and accrued income | 490/1 | €2,562 | €1,881 | -€681 | -26.6% |
| Total equity and liabilities | 10/49 | €73,474 | €63,142 | -€10,332 | -14.1% |
| Equity | 10/15 | €31,187 | €31,187 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,587 | €12,587 | = | 0.0% |
| Distributable reserves | 133 | €12,587 | €12,587 | = | 0.0% |
| Amounts payable | 17/49 | €42,288 | €31,955 | -€10,332 | -24.4% |
| Amounts payable within one year | 42/48 | €42,219 | €31,606 | -€10,614 | -25.1% |
| Trade debts | 44 | €1,113 | €3,356 | +€2,243 | +202% |
| Suppliers | 440/4 | €1,113 | €3,356 | +€2,243 | +202% |
| Taxes, remuneration and social security | 45 | €6,441 | €5,008 | -€1,433 | -22.2% |
| Taxes | 450/3 | €6,441 | €5,008 | -€1,433 | -22.2% |
| Other amounts payable | 47/48 | €34,665 | €23,242 | -€11,424 | -33.0% |
| Accrued charges and deferred income | 492/3 | €68 | €350 | +€281 | +413% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,757 | €11,710 | -€47 | -0.4% |
| Other operating charges | 640/8 | €513 | €812 | +€299 | +58.2% |
| Non-recurring operating charges | 66A | €40 | - | -€40 | |
| Gross operating margin | 9900 | €56,555 | €42,482 | -€14,073 | -24.9% |
| Operating profit (loss) | 9901 | €44,245 | €29,960 | -€14,285 | -32.3% |
| Financial income | 75/76B | €79 | €14 | -€65 | -82.6% |
| Recurring financial income | 75 | €79 | €14 | -€65 | -82.6% |
| Financial charges | 65/66B | €208 | €173 | -€35 | -16.8% |
| Recurring financial charges | 65 | €208 | €173 | -€35 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €44,116 | €29,801 | -€14,316 | -32.4% |
| Income taxes | 67/77 | €9,451 | €6,559 | -€2,892 | -30.6% |
| Profit (loss) for the period | 9904 | €34,665 | €23,242 | -€11,424 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,665 | €23,242 | -€11,424 | -33.0% |
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 18 October 2026 via checked.be.