AF7 Consulting: 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.
AF7 Consulting
Largest movements
- Receivables within one year -€65,780
down €65,780 (-72.8%), from €90,402 to €24,622
of which Other amounts receivable: -€47,201
- Receivables after one year +€60,000
new in 2025: €60,000
- Cash -€12,033
down €12,033 (-86.7%), from €13,878 to €1,845
mainly Receivables after one year (-€60,000) and Tax, wage and social debts (-€11,655)
- Tangible fixed assets -€9,875
down €9,875 (-25.4%), from €38,894 to €29,019
of which Leasing and similar rights: -€9,423
- Tax, wage and social debts -€11,655
down €11,655 (-45.3%), from €25,699 to €14,045
of which Taxes: -€8,655
- Trade debts -€8,246
down €8,246 (-82.0%), from €10,057 to €1,812
- Debts after one year -€8,125
down €8,125 (-23.6%), from €34,450 to €26,325
- Gross operating margin -€24,511
down €24,511 (-64.2%), from €38,169 to €13,657
- Taxes -€6,229
down €6,229 (-65.9%), from €9,453 to €3,224
- Financial income -€985
down €985 (-21.9%), from €4,493 to €3,508
- Financial charges +€934
up €934 (+61.7%), from €1,512 to €2,446
- Other operating charges +€500
up €500 (+54.1%), from €924 to €1,424
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 | €143,324 | €115,755 | -€27,569 | -19.2% |
| Fixed assets | 21/28 | €38,894 | €29,019 | -€9,875 | -25.4% |
| Tangible fixed assets | 22/27 | €38,894 | €29,019 | -€9,875 | -25.4% |
| Furniture and vehicles | 24 | €1,021 | €569 | -€452 | -44.3% |
| Leasing and similar rights | 25 | €37,873 | €28,450 | -€9,423 | -24.9% |
| Current assets | 29/58 | €104,430 | €86,736 | -€17,694 | -16.9% |
| Amounts receivable after more than one year | 29 | - | €60,000 | +€60,000 | |
| Other amounts receivable | 291 | - | €60,000 | +€60,000 | |
| Amounts receivable within one year | 40/41 | €90,402 | €24,622 | -€65,780 | -72.8% |
| Trade receivables | 40 | €31,667 | €13,087 | -€18,580 | -58.7% |
| Other amounts receivable | 41 | €58,735 | €11,535 | -€47,201 | -80.4% |
| Cash at bank and in hand | 54/58 | €13,878 | €1,845 | -€12,033 | -86.7% |
| Deferred charges and accrued income | 490/1 | €150 | €270 | +€120 | +79.8% |
| Total equity and liabilities | 10/49 | €143,324 | €115,755 | -€27,569 | -19.2% |
| Equity | 10/15 | €65,363 | €65,559 | +€196 | +0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,860 | €41,860 | = | 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% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,303 | €17,499 | +€196 | +1.1% |
| Amounts payable | 17/49 | €77,961 | €50,196 | -€27,765 | -35.6% |
| Amounts payable after more than one year | 17 | €34,450 | €26,325 | -€8,125 | -23.6% |
| Financial debts | 170/4 | €34,450 | €26,325 | -€8,125 | -23.6% |
| Amounts payable within one year | 42/48 | €43,511 | €23,746 | -€19,765 | -45.4% |
| Current portion of amounts payable after more than one year | 42 | €7,754 | €7,324 | -€430 | -5.5% |
| Trade debts | 44 | €10,057 | €1,812 | -€8,246 | -82.0% |
| Suppliers | 440/4 | €10,057 | €1,812 | -€8,246 | -82.0% |
| Taxes, remuneration and social security | 45 | €25,699 | €14,045 | -€11,655 | -45.3% |
| Taxes | 450/3 | €22,699 | €14,045 | -€8,655 | -38.1% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100% |
| Other amounts payable | 47/48 | €0 | €565 | +€565 | |
| Accrued charges and deferred income | 492/3 | - | €126 | +€126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,577 | €9,875 | +€297 | +3.1% |
| Other operating charges | 640/8 | €924 | €1,424 | +€500 | +54.1% |
| Gross operating margin | 9900 | €38,169 | €13,657 | -€24,511 | -64.2% |
| Operating profit (loss) | 9901 | €27,667 | €2,359 | -€25,308 | -91.5% |
| Financial income | 75/76B | €4,493 | €3,508 | -€985 | -21.9% |
| Recurring financial income | 75 | €4,493 | €3,508 | -€985 | -21.9% |
| Financial charges | 65/66B | €1,512 | €2,446 | +€934 | +61.7% |
| Recurring financial charges | 65 | €1,512 | €2,446 | +€934 | +61.7% |
| Profit (loss) for the period before taxes | 9903 | €30,647 | €3,420 | -€27,227 | -88.8% |
| Income taxes | 67/77 | €9,453 | €3,224 | -€6,229 | -65.9% |
| Profit (loss) for the period | 9904 | €21,194 | €196 | -€20,998 | -99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,194 | €196 | -€20,998 | -99.1% |
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 16 October 2026 via checked.be.