Appropriate Communications: 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.
Appropriate Communications
Largest movements
- Cash +€59,259
up €59,259 (+153%), from €38,720 to €97,979
mainly Receivables within one year (+€28,070) and Net result for the year (+€24,069)
- Receivables within one year -€28,070
down €28,070 (-84.8%), from €33,086 to €5,016
of which Other amounts receivable: -€18,993
- Deferred charges and accrued income +€5,700
up €5,700 (+84.8%), from €6,717 to €12,417
- Reserves +€24,069
up €24,069 (+16.1%), from €149,774 to €173,843
- Other debts +€12,385
new in 2025: €12,385
- Tax, wage and social debts -€4,606
down €4,606 (-96.0%), from €4,800 to €194
- Gross operating margin +€8,145
up €8,145 (+26.2%), from €31,134 to €39,279
- Taxes +€1,818
up €1,818 (+22.6%), from €8,027 to €9,844
- Financial income +€1,475
up €1,475 (+1,653%), from €89 to €1,564
- Staff costs -€418
no longer reported in 2025 (was €418)
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 | €163,175 | €196,053 | +€32,878 | +20.1% |
| Fixed assets | 21/28 | €76,210 | €73,700 | -€2,510 | -3.3% |
| Intangible fixed assets | 21 | €4,128 | €3,036 | -€1,093 | -26.5% |
| Tangible fixed assets | 22/27 | €70,782 | €69,364 | -€1,418 | -2.0% |
| Land and buildings | 22 | €66,244 | €64,977 | -€1,267 | -1.9% |
| Furniture and vehicles | 24 | €2,704 | €3,296 | +€592 | +21.9% |
| Other tangible fixed assets | 26 | €1,833 | €1,091 | -€742 | -40.5% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €86,965 | €122,353 | +€35,388 | +40.7% |
| Amounts receivable after more than one year | 29 | €3,000 | €1,500 | -€1,500 | -50.0% |
| Other amounts receivable | 291 | €3,000 | €1,500 | -€1,500 | -50.0% |
| Amounts receivable within one year | 40/41 | €33,086 | €5,016 | -€28,070 | -84.8% |
| Trade receivables | 40 | €10,868 | €1,791 | -€9,077 | -83.5% |
| Other amounts receivable | 41 | €22,218 | €3,225 | -€18,993 | -85.5% |
| Current investments | 50/53 | €5,441 | €5,441 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,720 | €97,979 | +€59,259 | +153% |
| Deferred charges and accrued income | 490/1 | €6,717 | €12,417 | +€5,700 | +84.8% |
| Total equity and liabilities | 10/49 | €163,175 | €196,053 | +€32,878 | +20.1% |
| Equity | 10/15 | €156,774 | €180,843 | +€24,069 | +15.4% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €149,774 | €173,843 | +€24,069 | +16.1% |
| Distributable reserves | 133 | €149,774 | €173,843 | +€24,069 | +16.1% |
| Amounts payable | 17/49 | €6,401 | €15,210 | +€8,809 | +138% |
| Amounts payable within one year | 42/48 | €6,401 | €13,362 | +€6,960 | +109% |
| Trade debts | 44 | €1,601 | €782 | -€819 | -51.1% |
| Suppliers | 440/4 | €1,601 | €782 | -€819 | -51.1% |
| Taxes, remuneration and social security | 45 | €4,800 | €194 | -€4,606 | -96.0% |
| Taxes | 450/3 | €4,800 | €194 | -€4,606 | -96.0% |
| Other amounts payable | 47/48 | - | €12,385 | +€12,385 | |
| Accrued charges and deferred income | 492/3 | - | €1,849 | +€1,849 | |
| Remuneration, social security and pensions | 62 | €418 | - | -€418 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,142 | €4,252 | +€109 | +2.6% |
| Other operating charges | 640/8 | €2,425 | €2,128 | -€298 | -12.3% |
| Gross operating margin | 9900 | €31,134 | €39,279 | +€8,145 | +26.2% |
| Operating profit (loss) | 9901 | €24,149 | €32,899 | +€8,751 | +36.2% |
| Financial income | 75/76B | €89 | €1,564 | +€1,475 | +1,653% |
| Recurring financial income | 75 | €89 | €1,564 | +€1,475 | +1,653% |
| Financial charges | 65/66B | €511 | €550 | +€39 | +7.6% |
| Recurring financial charges | 65 | €511 | €550 | +€39 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €23,727 | €33,913 | +€10,186 | +42.9% |
| Income taxes | 67/77 | €8,027 | €9,844 | +€1,818 | +22.6% |
| Profit (loss) for the period | 9904 | €15,700 | €24,069 | +€8,369 | +53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,700 | €24,069 | +€8,369 | +53.3% |
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 28 October 2026 via checked.be.