APPÉTENCE COMMUNICATION: 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.
APPÉTENCE COMMUNICATION
Largest movements
- Receivables within one year +€10,002
up €10,002 (+104%), from €9,601 to €19,603
of which Trade receivables: +€12,387
- Intangible fixed assets -€2,400
no longer reported in 2025 (was €2,400)
- Tangible fixed assets -€952
no longer reported in 2025 (was €952)
- Tax, wage and social debts +€10,076
up €10,076 (+646%), from €1,560 to €11,636
- Trade debts -€7,476
down €7,476 (-15.8%), from €47,453 to €39,977
- Accrued charges and deferred income +€2,057
new in 2025: €2,057
- Short-term financial debts +€2,047
up €2,047 (+58.6%), from €3,492 to €5,540
of which Credit institutions: +€2,496
- Taxes -€2,387
down €2,387 (-70.1%), from €3,404 to €1,017
- Other operating charges -€1,240
down €1,240 (-22.8%), from €5,441 to €4,201
- Gross operating margin +€1,206
up €1,206 (+15.2%), from €7,928 to €9,134
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
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,982 | €63,632 | +€6,650 | +11.7% |
| Fixed assets | 21/28 | €47,381 | €44,029 | -€3,352 | -7.1% |
| Intangible fixed assets | 21 | €2,400 | - | -€2,400 | |
| Tangible fixed assets | 22/27 | €952 | - | -€952 | |
| Plant, machinery and equipment | 23 | €952 | - | -€952 | |
| Financial fixed assets | 28 | €44,029 | €44,029 | = | 0.0% |
| Current assets | 29/58 | €9,601 | €19,603 | +€10,002 | +104% |
| Amounts receivable within one year | 40/41 | €9,601 | €19,603 | +€10,002 | +104% |
| Trade receivables | 40 | - | €12,387 | +€12,387 | |
| Other amounts receivable | 41 | €9,601 | €7,217 | -€2,384 | -24.8% |
| Total equity and liabilities | 10/49 | €56,982 | €63,632 | +€6,650 | +11.7% |
| Equity | 10/15 | €4,477 | €4,423 | -€54 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,983 | -€16,037 | -€54 | -0.3% |
| Amounts payable | 17/49 | €52,505 | €59,209 | +€6,704 | +12.8% |
| Amounts payable within one year | 42/48 | €52,505 | €57,152 | +€4,647 | +8.9% |
| Financial debts | 43 | €3,492 | €5,540 | +€2,047 | +58.6% |
| Credit institutions | 430/8 | - | €2,496 | +€2,496 | |
| Other loans | 439 | €3,492 | €3,044 | -€449 | -12.8% |
| Trade debts | 44 | €47,453 | €39,977 | -€7,476 | -15.8% |
| Suppliers | 440/4 | €47,453 | €39,977 | -€7,476 | -15.8% |
| Taxes, remuneration and social security | 45 | €1,560 | €11,636 | +€10,076 | +646% |
| Taxes | 450/3 | €1,560 | €11,636 | +€10,076 | +646% |
| Accrued charges and deferred income | 492/3 | - | €2,057 | +€2,057 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,352 | €3,352 | = | 0.0% |
| Other operating charges | 640/8 | €5,441 | €4,201 | -€1,240 | -22.8% |
| Gross operating margin | 9900 | €7,928 | €9,134 | +€1,206 | +15.2% |
| Operating profit (loss) | 9901 | -€865 | €1,580 | +€2,445 | |
| Financial charges | 65/66B | €542 | €618 | +€76 | +13.9% |
| Recurring financial charges | 65 | €542 | €618 | +€76 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,407 | €963 | +€2,370 | |
| Income taxes | 67/77 | €3,404 | €1,017 | -€2,387 | -70.1% |
| Profit (loss) for the period | 9904 | -€4,811 | -€54 | +€4,757 | +98.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,811 | -€54 | +€4,757 | +98.9% |
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 15 October 2026 via checked.be.