A&F Diensten: 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 Diensten
Largest movements
- Tangible fixed assets +€3,794
up €3,794 (+49.0%), from €7,751 to €11,545
- Cash +€3,044
up €3,044 (+71.0%), from €4,289 to €7,333
mainly Net result for the year (+€7,395) and Depreciation (+€4,206)
- Receivables within one year +€1,650
up €1,650 (+38.7%), from €4,259 to €5,908
- Current investments -€495
no longer reported in 2025 (was €495)
- Profit (loss) carried forward +€3,130
no longer reported in 2025 (was -€3,130)
- Reserves +€2,599
up €2,599 (+50.8%), from €5,116 to €7,715
- Tax, wage and social debts +€1,431
up €1,431 (+21.1%), from €6,784 to €8,214
of which Taxes: +€731
- Trade debts +€788
up €788 (+50.9%), from €1,547 to €2,335
- Gross operating margin +€13,831
up €13,831 (+750%), from €1,844 to €15,675
- Taxes +€2,943
up €2,943 (+1,230%), from €239 to €3,182
- Depreciation +€314
up €314 (+8.1%), from €3,891 to €4,206
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 | €17,708 | €25,645 | +€7,938 | +44.8% |
| Fixed assets | 21/28 | €7,751 | €11,545 | +€3,794 | +49.0% |
| Tangible fixed assets | 22/27 | €7,751 | €11,545 | +€3,794 | +49.0% |
| Furniture and vehicles | 24 | €7,751 | €11,545 | +€3,794 | +49.0% |
| Current assets | 29/58 | €9,957 | €14,100 | +€4,143 | +41.6% |
| Amounts receivable within one year | 40/41 | €4,259 | €5,908 | +€1,650 | +38.7% |
| Trade receivables | 40 | €4,259 | €5,908 | +€1,650 | +38.7% |
| Current investments | 50/53 | €495 | - | -€495 | |
| Cash at bank and in hand | 54/58 | €4,289 | €7,333 | +€3,044 | +71.0% |
| Deferred charges and accrued income | 490/1 | €914 | €859 | -€55 | -6.0% |
| Total equity and liabilities | 10/49 | €17,708 | €25,645 | +€7,938 | +44.8% |
| Equity | 10/15 | €2,086 | €7,815 | +€5,729 | +275% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €5,116 | €7,715 | +€2,599 | +50.8% |
| Distributable reserves | 133 | €5,116 | €7,715 | +€2,599 | +50.8% |
| Profit (loss) carried forward | 14 | -€3,130 | - | +€3,130 | |
| Amounts payable | 17/49 | €15,622 | €17,831 | +€2,209 | +14.1% |
| Amounts payable within one year | 42/48 | €15,622 | €17,831 | +€2,209 | +14.1% |
| Financial debts | 43 | - | €15 | +€15 | |
| Credit institutions | 430/8 | - | €15 | +€15 | |
| Trade debts | 44 | €1,547 | €2,335 | +€788 | +50.9% |
| Suppliers | 440/4 | €1,547 | €2,335 | +€788 | +50.9% |
| Taxes, remuneration and social security | 45 | €6,784 | €8,214 | +€1,431 | +21.1% |
| Taxes | 450/3 | €4,484 | €5,214 | +€731 | +16.3% |
| Remuneration and social security | 454/9 | €2,300 | €3,000 | +€700 | +30.4% |
| Other amounts payable | 47/48 | €7,291 | €7,266 | -€26 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,891 | €4,206 | +€314 | +8.1% |
| Other operating charges | 640/8 | €742 | €805 | +€64 | +8.6% |
| Gross operating margin | 9900 | €1,844 | €15,675 | +€13,831 | +750% |
| Operating profit (loss) | 9901 | -€2,789 | €10,664 | +€13,453 | |
| Financial income | 75/76B | €0 | €4 | +€4 | +832% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +832% |
| Financial charges | 65/66B | €102 | €90 | -€11 | -11.2% |
| Recurring financial charges | 65 | €102 | €90 | -€11 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,891 | €10,577 | +€13,468 | |
| Income taxes | 67/77 | €239 | €3,182 | +€2,943 | +1,230% |
| Profit (loss) for the period | 9904 | -€3,130 | €7,395 | +€10,525 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,130 | €7,395 | +€10,525 |
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 15 October 2026 via checked.be.