APPV Technique: what changed
APPV Technique
Largest movements
- Receivables within one year -€14,120
down €14,120 (-68.4%), from €20,647 to €6,527
of which Trade receivables: -€12,887
- Tangible fixed assets -€1,900
down €1,900 (-86.1%), from €2,207 to €307
- Deferred charges and accrued income +€621
new in 2025: €621
- Other debts -€5,988
no longer reported in 2025 (was €5,988)
- Profit (loss) carried forward -€4,904
down €4,904 (-56.1%), from €8,736 to €3,832
- Tax, wage and social debts -€3,893
down €3,893 (-72.3%), from €5,387 to €1,494
- Trade debts -€424
down €424 (-46.3%), from €917 to €493
- Gross operating margin -€6,274
down €6,274, from €5,270 to -€1,004
- Purchases and services +€4,484
up €4,484 (+4.6%), from €98,211 to €102,695
- Turnover -€1,891
down €1,891 (-1.9%), from €101,634 to €99,743
- Taxes -€1,230
down €1,230 (-90.3%), from €1,362 to €132
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,028 | €7,818 | -€15,210 | -66.0% |
| Fixed assets | 21/28 | €2,207 | €307 | -€1,900 | -86.1% |
| Tangible fixed assets | 22/27 | €2,207 | €307 | -€1,900 | -86.1% |
| Furniture and vehicles | 24 | €2,207 | €307 | -€1,900 | -86.1% |
| Current assets | 29/58 | €20,821 | €7,511 | -€13,310 | -63.9% |
| Amounts receivable within one year | 40/41 | €20,647 | €6,527 | -€14,120 | -68.4% |
| Trade receivables | 40 | €13,767 | €881 | -€12,887 | -93.6% |
| Other amounts receivable | 41 | €6,879 | €5,647 | -€1,233 | -17.9% |
| Cash at bank and in hand | 54/58 | €174 | €363 | +€188 | +108% |
| Deferred charges and accrued income | 490/1 | - | €621 | +€621 | |
| Total equity and liabilities | 10/49 | €23,028 | €7,818 | -€15,210 | -66.0% |
| Equity | 10/15 | €10,736 | €5,832 | -€4,904 | -45.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,736 | €3,832 | -€4,904 | -56.1% |
| Amounts payable | 17/49 | €12,292 | €1,986 | -€10,306 | -83.8% |
| Amounts payable within one year | 42/48 | €12,292 | €1,986 | -€10,306 | -83.8% |
| Trade debts | 44 | €917 | €493 | -€424 | -46.3% |
| Suppliers | 440/4 | €917 | €493 | -€424 | -46.3% |
| Taxes, remuneration and social security | 45 | €5,387 | €1,494 | -€3,893 | -72.3% |
| Taxes | 450/3 | €5,387 | €1,494 | -€3,893 | -72.3% |
| Other amounts payable | 47/48 | €5,988 | - | -€5,988 | |
| Turnover | 70 | €101,634 | €99,743 | -€1,891 | -1.9% |
| Non-recurring operating income | 76A | €1,847 | - | -€1,847 | |
| Goods, raw materials, services and sundry goods | 60/61 | €98,211 | €102,695 | +€4,484 | +4.6% |
| Remuneration, social security and pensions | 62 | €1,130 | €235 | -€895 | -79.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,900 | €1,900 | = | 0.0% |
| Other operating charges | 640/8 | €660 | €1,495 | +€835 | +126% |
| Gross operating margin | 9900 | €5,270 | -€1,004 | -€6,274 | |
| Operating profit (loss) | 9901 | €1,580 | -€4,633 | -€6,214 | |
| Financial income | 75/76B | €131 | - | -€131 | |
| Recurring financial income | 75 | €131 | - | -€131 | |
| Financial charges | 65/66B | €98 | €139 | +€41 | +42.2% |
| Recurring financial charges | 65 | €98 | €139 | +€41 | +42.2% |
| Profit (loss) for the period before taxes | 9903 | €1,614 | -€4,772 | -€6,386 | |
| Income taxes | 67/77 | €1,362 | €132 | -€1,230 | -90.3% |
| Profit (loss) for the period | 9904 | €252 | -€4,904 | -€5,156 | |
| Profit (loss) for the period to be appropriated | 9905 | €252 | -€4,904 | -€5,156 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.