VIA APPIA: 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.
VIA APPIA
Largest movements
- Deferred charges and accrued income +€26,615
up €26,615 (+1,539%), from €1,729 to €28,344
- Cash -€19,601
down €19,601 (-20.5%), from €95,682 to €76,081
mainly Deferred charges and accrued income (-€26,615) and Other debts (-€8,406)
- Reserves +€28,055
up €28,055 (+42.4%), from €66,094 to €94,148
of which Distributable reserves: +€28,055
- Other debts -€8,406
down €8,406 (-73.9%), from €11,367 to €2,961
- Trade debts -€7,886
down €7,886 (-85.6%), from €9,211 to €1,325
- Tax, wage and social debts -€4,497
down €4,497 (-84.0%), from €5,352 to €855
- Taxes -€2,712
down €2,712 (-15.3%), from €17,666 to €14,955
- Gross operating margin -€2,431
down €2,431 (-4.6%), from €52,860 to €50,429
- Financial charges +€1,883
up €1,883 (+2,867%), from €66 to €1,949
- Other operating charges -€1,440
down €1,440 (-44.8%), from €3,211 to €1,772
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 | €98,221 | €105,487 | +€7,266 | +7.4% |
| Current assets | 29/58 | €98,221 | €105,487 | +€7,266 | +7.4% |
| Amounts receivable within one year | 40/41 | €810 | €1,062 | +€252 | +31.0% |
| Trade receivables | 40 | €810 | €1,016 | +€206 | +25.4% |
| Other amounts receivable | 41 | - | €45 | +€45 | |
| Cash at bank and in hand | 54/58 | €95,682 | €76,081 | -€19,601 | -20.5% |
| Deferred charges and accrued income | 490/1 | €1,729 | €28,344 | +€26,615 | +1,539% |
| Total equity and liabilities | 10/49 | €98,221 | €105,487 | +€7,266 | +7.4% |
| Equity | 10/15 | €72,291 | €100,345 | +€28,055 | +38.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €66,094 | €94,148 | +€28,055 | +42.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €64,234 | €92,289 | +€28,055 | +43.7% |
| Amounts payable | 17/49 | €25,930 | €5,141 | -€20,789 | -80.2% |
| Amounts payable within one year | 42/48 | €25,930 | €5,141 | -€20,789 | -80.2% |
| Trade debts | 44 | €9,211 | €1,325 | -€7,886 | -85.6% |
| Suppliers | 440/4 | €9,211 | €1,325 | -€7,886 | -85.6% |
| Taxes, remuneration and social security | 45 | €5,352 | €855 | -€4,497 | -84.0% |
| Taxes | 450/3 | €5,352 | €855 | -€4,497 | -84.0% |
| Other amounts payable | 47/48 | €11,367 | €2,961 | -€8,406 | -73.9% |
| Non-recurring operating income | 76A | - | €14,500 | +€14,500 | |
| Other operating charges | 640/8 | €3,211 | €1,772 | -€1,440 | -44.8% |
| Gross operating margin | 9900 | €52,860 | €50,429 | -€2,431 | -4.6% |
| Operating profit (loss) | 9901 | €49,649 | €48,657 | -€991 | -2.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €66 | €1,949 | +€1,883 | +2,867% |
| Recurring financial charges | 65 | €66 | €1,949 | +€1,883 | +2,867% |
| Profit (loss) for the period before taxes | 9903 | €49,583 | €46,709 | -€2,874 | -5.8% |
| Income taxes | 67/77 | €17,666 | €14,955 | -€2,712 | -15.3% |
| Profit (loss) for the period | 9904 | €31,917 | €31,755 | -€162 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,917 | €31,755 | -€162 | -0.5% |
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 22 October 2026 via checked.be.