APPEN 1: 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.
APPEN 1
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€85
down €85 (0.0%), from -€374,545 to -€374,630
- Accrued charges and deferred income +€85
up €85 (+4.1%), from €2,076 to €2,161
No income-statement line moved by more than 1% of the activity.
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€343,558 | -€343,643 | -€85 | 0.0% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€374,545 | -€374,630 | -€85 | 0.0% |
| Amounts payable | 17/49 | €343,558 | €343,643 | +€85 | 0.0% |
| Amounts payable within one year | 42/48 | €341,482 | €341,482 | = | 0.0% |
| Other amounts payable | 47/48 | €341,482 | €341,482 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,076 | €2,161 | +€85 | +4.1% |
| Gross operating margin | 9900 | -€85 | -€85 | -€0 | -0.4% |
| Operating profit (loss) | 9901 | -€85 | -€85 | -€0 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€85 | -€85 | -€0 | -0.4% |
| Profit (loss) for the period | 9904 | -€85 | -€85 | -€0 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€85 | -€85 | -€0 | -0.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.