AU BON APP': 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.
AU BON APP'
Largest movements
- Receivables within one year -€175,051
down €175,051 (-63.7%), from €274,594 to €99,543
of which Other amounts receivable: -€172,831
- Tangible fixed assets -€15,668
down €15,668 (-16.9%), from €92,674 to €77,006
of which Land and buildings: -€11,200
- Other debts -€160,000
no longer reported in 2025 (was €160,000)
- Trade debts -€29,948
down €29,948 (-50.9%), from €58,861 to €28,913
- Debts after one year -€29,924
down €29,924 (-38.0%), from €78,682 to €48,758
- Profit (loss) carried forward +€21,815
up €21,815 (+259%), from €8,424 to €30,239
- Tax, wage and social debts +€4,150
up €4,150 (+28.8%), from €14,406 to €18,556
of which Remuneration and social security: +€4,150
- Staff costs +€19,096
up €19,096 (+24.6%), from €77,736 to €96,833
- Financial income -€5,592
down €5,592 (-95.1%), from €5,883 to €291
- Gross operating margin +€4,944
up €4,944 (+3.2%), from €154,910 to €159,854
- Financial charges -€2,616
down €2,616 (-28.1%), from €9,300 to €6,684
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 | €377,732 | €187,022 | -€190,710 | -50.5% |
| Fixed assets | 21/28 | €92,674 | €78,127 | -€14,546 | -15.7% |
| Tangible fixed assets | 22/27 | €92,674 | €77,006 | -€15,668 | -16.9% |
| Land and buildings | 22 | €78,140 | €66,940 | -€11,200 | -14.3% |
| Plant, machinery and equipment | 23 | €9,793 | €7,554 | -€2,239 | -22.9% |
| Furniture and vehicles | 24 | €4,741 | €2,512 | -€2,229 | -47.0% |
| Financial fixed assets | 28 | - | €1,122 | +€1,122 | |
| Current assets | 29/58 | €285,059 | €108,895 | -€176,164 | -61.8% |
| Stocks and contracts in progress | 3 | €6,226 | €6,051 | -€175 | -2.8% |
| Stocks | 30/36 | €6,226 | €6,051 | -€175 | -2.8% |
| Amounts receivable within one year | 40/41 | €274,594 | €99,543 | -€175,051 | -63.7% |
| Trade receivables | 40 | €26,850 | €24,629 | -€2,220 | -8.3% |
| Other amounts receivable | 41 | €247,745 | €74,914 | -€172,831 | -69.8% |
| Cash at bank and in hand | 54/58 | €3,942 | €2,312 | -€1,630 | -41.4% |
| Deferred charges and accrued income | 490/1 | €296 | €989 | +€692 | +234% |
| Total equity and liabilities | 10/49 | €377,732 | €187,022 | -€190,710 | -50.5% |
| Equity | 10/15 | €22,684 | €44,499 | +€21,815 | +96.2% |
| 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 | €8,424 | €30,239 | +€21,815 | +259% |
| Amounts payable | 17/49 | €355,048 | €142,523 | -€212,525 | -59.9% |
| Amounts payable after more than one year | 17 | €78,682 | €48,758 | -€29,924 | -38.0% |
| Financial debts | 170/4 | €78,682 | €48,758 | -€29,924 | -38.0% |
| Amounts payable within one year | 42/48 | €276,366 | €93,765 | -€182,601 | -66.1% |
| Current portion of amounts payable after more than one year | 42 | €43,099 | €46,295 | +€3,197 | +7.4% |
| Trade debts | 44 | €58,861 | €28,913 | -€29,948 | -50.9% |
| Suppliers | 440/4 | €58,861 | €28,913 | -€29,948 | -50.9% |
| Taxes, remuneration and social security | 45 | €14,406 | €18,556 | +€4,150 | +28.8% |
| Taxes | 450/3 | €4,241 | €4,241 | = | 0.0% |
| Remuneration and social security | 454/9 | €10,165 | €14,316 | +€4,150 | +40.8% |
| Other amounts payable | 47/48 | €160,000 | - | -€160,000 | |
| Remuneration, social security and pensions | 62 | €77,736 | €96,833 | +€19,096 | +24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,522 | €17,358 | -€164 | -0.9% |
| Other operating charges | 640/8 | €6,088 | €4,662 | -€1,426 | -23.4% |
| Gross operating margin | 9900 | €154,910 | €159,854 | +€4,944 | +3.2% |
| Operating profit (loss) | 9901 | €53,564 | €41,002 | -€12,562 | -23.5% |
| Financial income | 75/76B | €5,883 | €291 | -€5,592 | -95.1% |
| Recurring financial income | 75 | €5,883 | €291 | -€5,592 | -95.1% |
| Financial charges | 65/66B | €9,300 | €6,684 | -€2,616 | -28.1% |
| Recurring financial charges | 65 | €9,300 | €6,684 | -€2,616 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €50,148 | €34,609 | -€15,538 | -31.0% |
| Income taxes | 67/77 | €13,870 | €12,794 | -€1,076 | -7.8% |
| Profit (loss) for the period | 9904 | €36,278 | €21,815 | -€14,463 | -39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,278 | €21,815 | -€14,463 | -39.9% |
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 19 October 2026 via checked.be.