APPRETTEX: 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.
APPRETTEX
Largest movements
- Financial fixed assets -€3,465
no longer reported in 2025 (was €3,465)
- Deferred charges and accrued income -€1,903
no longer reported in 2025 (was €1,903)
- Cash -€672
down €672 (-94.6%), from €710 to €38
mainly Net result for the year (-€2,541) and Trade debts (-€2,131)
- Profit (loss) carried forward -€2,541
down €2,541 (-41.9%), from -€6,060 to -€8,601
- Trade debts -€2,131
down €2,131 (-95.1%), from €2,241 to €110
- Tax, wage and social debts -€1,587
no longer reported in 2025 (was €1,587)
- Gross operating margin -€2,357
down €2,357, from €558 to -€1,799
- Other operating charges -€255
down €255 (-26.4%), from €968 to €713
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 | €28,222 | €21,963 | -€6,259 | -22.2% |
| Fixed assets | 21/28 | €3,465 | - | -€3,465 | |
| Financial fixed assets | 28 | €3,465 | - | -€3,465 | |
| Current assets | 29/58 | €24,757 | €21,963 | -€2,794 | -11.3% |
| Amounts receivable within one year | 40/41 | €22,144 | €21,925 | -€220 | -1.0% |
| Trade receivables | 40 | €22,144 | €18,843 | -€3,301 | -14.9% |
| Other amounts receivable | 41 | - | €3,082 | +€3,082 | |
| Cash at bank and in hand | 54/58 | €710 | €38 | -€672 | -94.6% |
| Deferred charges and accrued income | 490/1 | €1,903 | - | -€1,903 | |
| Total equity and liabilities | 10/49 | €28,222 | €21,963 | -€6,259 | -22.2% |
| Equity | 10/15 | €8,200 | €5,659 | -€2,541 | -31.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,060 | -€8,601 | -€2,541 | -41.9% |
| Amounts payable | 17/49 | €20,022 | €16,304 | -€3,718 | -18.6% |
| Amounts payable within one year | 42/48 | €20,022 | €16,304 | -€3,718 | -18.6% |
| Trade debts | 44 | €2,241 | €110 | -€2,131 | -95.1% |
| Suppliers | 440/4 | €2,241 | €110 | -€2,131 | -95.1% |
| Taxes, remuneration and social security | 45 | €1,587 | - | -€1,587 | |
| Taxes | 450/3 | €1,587 | - | -€1,587 | |
| Other amounts payable | 47/48 | €16,194 | €16,194 | = | 0.0% |
| Other operating charges | 640/8 | €968 | €713 | -€255 | -26.4% |
| Gross operating margin | 9900 | €558 | -€1,799 | -€2,357 | |
| Operating profit (loss) | 9901 | -€410 | -€2,512 | -€2,102 | -513.1% |
| Financial charges | 65/66B | €28 | €29 | +€1 | +5.2% |
| Recurring financial charges | 65 | €28 | €29 | +€1 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | -€438 | -€2,541 | -€2,103 | -480.7% |
| Profit (loss) for the period | 9904 | -€438 | -€2,541 | -€2,103 | -480.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€438 | -€2,541 | -€2,103 | -480.7% |
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 11 October 2026 via checked.be.