A F C +: 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.
A F C +
Largest movements
- Cash -€29,340
down €29,340 (-87.6%), from €33,505 to €4,165
mainly Other debts (-€48,000) and Net result for the year (-€9,494)
- Receivables within one year -€20,942
down €20,942 (-59.3%), from €35,286 to €14,345
of which Other amounts receivable: -€20,942
- Tangible fixed assets -€7,762
down €7,762 (-33.4%), from €23,274 to €15,512
of which Furniture and vehicles: -€7,488
- Deferred charges and accrued income -€971
down €971 (-29.3%), from €3,314 to €2,343
- Other debts -€48,000
down €48,000 (-100%), from €48,000 to €0
- Profit (loss) carried forward -€9,494
down €9,494, from €2,084 to -€7,409
- Tax, wage and social debts -€5,182
down €5,182 (-14.0%), from €37,133 to €31,951
- Trade debts +€3,661
up €3,661 (+3,617%), from €101 to €3,763
- Gross operating margin -€22,167
down €22,167, from €20,672 to -€1,495
- Taxes -€4,175
down €4,175 (-88.5%), from €4,717 to €542
- Staff costs -€2,489
down €2,489 (-100%), from €2,489 to €0
- Other operating charges -€1,138
down €1,138 (-55.4%), from €2,055 to €917
- Financial income -€451
down €451 (-20.1%), from €2,247 to €1,796
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 | €95,379 | €36,364 | -€59,015 | -61.9% |
| Fixed assets | 21/28 | €23,274 | €15,512 | -€7,762 | -33.4% |
| Tangible fixed assets | 22/27 | €23,274 | €15,512 | -€7,762 | -33.4% |
| Furniture and vehicles | 24 | €21,582 | €14,094 | -€7,488 | -34.7% |
| Other tangible fixed assets | 26 | €1,692 | €1,418 | -€274 | -16.2% |
| Current assets | 29/58 | €72,105 | €20,853 | -€51,252 | -71.1% |
| Amounts receivable within one year | 40/41 | €35,286 | €14,345 | -€20,942 | -59.3% |
| Trade receivables | 40 | €4,000 | €4,000 | = | 0.0% |
| Other amounts receivable | 41 | €31,286 | €10,345 | -€20,942 | -66.9% |
| Cash at bank and in hand | 54/58 | €33,505 | €4,165 | -€29,340 | -87.6% |
| Deferred charges and accrued income | 490/1 | €3,314 | €2,343 | -€971 | -29.3% |
| Total equity and liabilities | 10/49 | €95,379 | €36,364 | -€59,015 | -61.9% |
| Equity | 10/15 | €10,144 | €651 | -€9,494 | -93.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €2,084 | -€7,409 | -€9,494 | |
| Amounts payable | 17/49 | €85,235 | €35,714 | -€49,521 | -58.1% |
| Amounts payable within one year | 42/48 | €85,235 | €35,714 | -€49,521 | -58.1% |
| Trade debts | 44 | €101 | €3,763 | +€3,661 | +3,617% |
| Suppliers | 440/4 | €101 | €3,763 | +€3,661 | +3,617% |
| Taxes, remuneration and social security | 45 | €37,133 | €31,951 | -€5,182 | -14.0% |
| Taxes | 450/3 | €37,133 | €31,951 | -€5,182 | -14.0% |
| Other amounts payable | 47/48 | €48,000 | €0 | -€48,000 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €2,489 | €0 | -€2,489 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,762 | €7,762 | = | 0.0% |
| Other operating charges | 640/8 | €2,055 | €917 | -€1,138 | -55.4% |
| Gross operating margin | 9900 | €20,672 | -€1,495 | -€22,167 | |
| Operating profit (loss) | 9901 | €8,366 | -€10,174 | -€18,540 | |
| Financial income | 75/76B | €2,247 | €1,796 | -€451 | -20.1% |
| Recurring financial income | 75 | €2,247 | €1,796 | -€451 | -20.1% |
| Financial charges | 65/66B | €392 | €574 | +€182 | +46.4% |
| Recurring financial charges | 65 | €392 | €574 | +€182 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €10,221 | -€8,952 | -€19,173 | |
| Income taxes | 67/77 | €4,717 | €542 | -€4,175 | -88.5% |
| Profit (loss) for the period | 9904 | €5,505 | -€9,494 | -€14,998 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,505 | -€9,494 | -€14,998 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.