AF COMPTAFISC: 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.
AF COMPTAFISC
Largest movements
- Cash -€26,849
down €26,849 (-86.8%), from €30,932 to €4,083
mainly Other debts (-€19,230) and Investment in fixed assets (net) (-€7,988)
- Tangible fixed assets +€3,349
up €3,349 (+11.0%), from €30,468 to €33,816
of which Furniture and vehicles: +€2,697
- Receivables within one year +€1,189
up €1,189 (+7.3%), from €16,352 to €17,541
of which Other amounts receivable: +€17,541
- Other debts -€19,230
no longer reported in 2024 (was €19,230)
- Debts after one year -€7,700
down €7,700 (-29.3%), from €26,256 to €18,556
- Trade debts -€6,783
down €6,783 (-33.5%), from €20,242 to €13,459
- Current portion of long-term debt +€4,282
up €4,282 (+125.3%), from €3,418 to €7,700
- Profit (loss) carried forward +€4,118
up €4,118 (+947.5%), from €435 to €4,552
- Turnover +€13,130
up €13,130 (+14.4%), from €91,454 to €104,584
- Gross operating margin +€6,606
up €6,606 (+96.4%), from €6,853 to €13,458
- Depreciation +€4,218
up €4,218 (+1001.1%), from €421 to €4,639
- Other operating charges -€3,048
down €3,048 (-83.8%), from €3,639 to €591
- Taxes +€1,440
up €1,440 (+65.2%), from €2,208 to €3,648
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,752 | €55,441 | -€22,311 | -28.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €30,468 | €33,816 | +€3,349 | +11.0% |
| Tangible fixed assets | 22/27 | €30,468 | €33,816 | +€3,349 | +11.0% |
| Plant, machinery and equipment | 23 | €29,875 | €30,527 | +€652 | +2.2% |
| Furniture and vehicles | 24 | €593 | €3,289 | +€2,697 | +455.0% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €47,284 | €21,624 | -€25,660 | -54.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €16,352 | €17,541 | +€1,189 | +7.3% |
| Trade receivables | 40 | €16,352 | - | -€16,352 | |
| Other amounts receivable | 41 | - | €17,541 | +€17,541 | |
| Cash at bank and in hand | 54/58 | €30,932 | €4,083 | -€26,849 | -86.8% |
| Total equity and liabilities | 10/49 | €77,752 | €55,441 | -€22,311 | -28.7% |
| Equity | 10/15 | €3,435 | €7,552 | +€4,118 | +119.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €435 | €4,552 | +€4,118 | +947.5% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Amounts payable | 17/49 | €74,317 | €47,888 | -€26,429 | -35.6% |
| Amounts payable after more than one year | 17 | €26,256 | €18,556 | -€7,700 | -29.3% |
| Financial debts | 170/4 | €26,256 | €18,556 | -€7,700 | -29.3% |
| Amounts payable within one year | 42/48 | €48,061 | €29,332 | -€18,729 | -39.0% |
| Current portion of amounts payable after more than one year | 42 | €3,418 | €7,700 | +€4,282 | +125.3% |
| Financial debts | 43 | €0 | - | = | |
| Trade debts | 44 | €20,242 | €13,459 | -€6,783 | -33.5% |
| Suppliers | 440/4 | €20,242 | €13,459 | -€6,783 | -33.5% |
| Taxes, remuneration and social security | 45 | €5,171 | €8,173 | +€3,002 | +58.1% |
| Taxes | 450/3 | €5,171 | €8,173 | +€3,002 | +58.1% |
| Other amounts payable | 47/48 | €19,230 | - | -€19,230 | |
| Turnover | 70 | €91,454 | €104,584 | +€13,130 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €421 | €4,639 | +€4,218 | +1001.1% |
| Other operating charges | 640/8 | €3,639 | €591 | -€3,048 | -83.8% |
| Gross operating margin | 9900 | €6,853 | €13,458 | +€6,606 | +96.4% |
| Operating profit (loss) | 9901 | €2,793 | €8,228 | +€5,436 | +194.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €150 | €463 | +€313 | +208.7% |
| Recurring financial charges | 65 | €150 | €463 | +€313 | +208.7% |
| Profit (loss) for the period before taxes | 9903 | €2,643 | €7,765 | +€5,123 | +193.9% |
| Income taxes | 67/77 | €2,208 | €3,648 | +€1,440 | +65.2% |
| Profit (loss) for the period | 9904 | €435 | €4,118 | +€3,683 | +847.5% |
| Profit (loss) for the period to be appropriated | 9905 | €435 | €4,118 | +€3,683 | +847.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.