Appro-app: what changed
Two fiscal 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.
Appro-app
Largest movements
- Receivables within one year +€41,397
up €41,397 (+31.5%), from €131,320 to €172,718
of which Other amounts receivable: +€51,561
- Cash +€10,852
up €10,852 (+239.4%), from €4,534 to €15,385
mainly Net result for the year (+€41,471) and Tax, wage and social debts (+€10,797)
- Profit (loss) carried forward +€41,471
up €41,471 (+37.4%), from €110,985 to €152,456
- Tax, wage and social debts +€10,797
up €10,797 (+43.8%), from €24,652 to €35,449
- Gross operating margin -€4,932
down €4,932 (-7.5%), from €65,569 to €60,637
- Taxes +€3,849
up €3,849 (+29.3%), from €13,133 to €16,981
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 | €138,350 | €190,063 | +€51,713 | +37.4% |
| Fixed assets | 21/28 | €1,832 | €1,677 | -€156 | -8.5% |
| Tangible fixed assets | 22/27 | €1,732 | €1,577 | -€156 | -9.0% |
| Plant, machinery and equipment | 23 | €885 | €418 | -€467 | -52.7% |
| Furniture and vehicles | 24 | €848 | €1,158 | +€311 | +36.7% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €136,517 | €188,387 | +€51,869 | +38.0% |
| Amounts receivable within one year | 40/41 | €131,320 | €172,718 | +€41,397 | +31.5% |
| Trade receivables | 40 | €35,278 | €25,114 | -€10,164 | -28.8% |
| Other amounts receivable | 41 | €96,042 | €147,604 | +€51,561 | +53.7% |
| Cash at bank and in hand | 54/58 | €4,534 | €15,385 | +€10,852 | +239.4% |
| Deferred charges and accrued income | 490/1 | €664 | €284 | -€380 | -57.2% |
| Total equity and liabilities | 10/49 | €138,350 | €190,063 | +€51,713 | +37.4% |
| Equity | 10/15 | €112,985 | €154,456 | +€41,471 | +36.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,985 | €152,456 | +€41,471 | +37.4% |
| Amounts payable | 17/49 | €25,365 | €35,607 | +€10,242 | +40.4% |
| Amounts payable within one year | 42/48 | €25,365 | €35,607 | +€10,242 | +40.4% |
| Trade debts | 44 | €713 | €158 | -€555 | -77.8% |
| Suppliers | 440/4 | €713 | €158 | -€555 | -77.8% |
| Taxes, remuneration and social security | 45 | €24,652 | €35,449 | +€10,797 | +43.8% |
| Taxes | 450/3 | €24,652 | €35,449 | +€10,797 | +43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,741 | €1,442 | -€298 | -17.1% |
| Other operating charges | 640/8 | €617 | €553 | -€64 | -10.4% |
| Gross operating margin | 9900 | €65,569 | €60,637 | -€4,932 | -7.5% |
| Operating profit (loss) | 9901 | €63,211 | €58,641 | -€4,570 | -7.2% |
| Financial income | 75/76B | €16 | €24 | +€8 | +49.0% |
| Recurring financial income | 75 | €16 | €24 | +€8 | +49.0% |
| Financial charges | 65/66B | €301 | €213 | -€89 | -29.5% |
| Recurring financial charges | 65 | €301 | €213 | -€89 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €62,926 | €58,453 | -€4,473 | -7.1% |
| Income taxes | 67/77 | €13,133 | €16,981 | +€3,849 | +29.3% |
| Profit (loss) for the period | 9904 | €49,793 | €41,471 | -€8,322 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,793 | €41,471 | -€8,322 | -16.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.