AFA Consultancy: 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.
AFA Consultancy
Largest movements
- Receivables within one year +€10,949
up €10,949 (+60.0%), from €18,239 to €29,188
of which Trade receivables: +€9,763
- Tangible fixed assets -€1,569
down €1,569 (-20.4%), from €7,704 to €6,136
of which Plant, machinery and equipment: -€930
- Cash +€1,336
up €1,336 (+8.2%), from €16,206 to €17,543
mainly Net result for the year (+€22,706) and Depreciation (+€1,569)
- Profit (loss) carried forward +€22,706
up €22,706 (+389%), from €5,837 to €28,544
- Other debts -€11,628
down €11,628 (-54.3%), from €21,429 to €9,801
- Gross operating margin -€3,915
down €3,915 (-11.0%), from €35,431 to €31,517
- Depreciation +€1,136
up €1,136 (+262%), from €433 to €1,569
- Taxes -€600
down €600 (-8.0%), from €7,550 to €6,949
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 | €42,150 | €52,866 | +€10,716 | +25.4% |
| Fixed assets | 21/28 | €7,704 | €6,136 | -€1,569 | -20.4% |
| Tangible fixed assets | 22/27 | €7,704 | €6,136 | -€1,569 | -20.4% |
| Plant, machinery and equipment | 23 | €4,733 | €3,803 | -€930 | -19.6% |
| Furniture and vehicles | 24 | €2,972 | €2,333 | -€639 | -21.5% |
| Current assets | 29/58 | €34,445 | €46,731 | +€12,285 | +35.7% |
| Amounts receivable within one year | 40/41 | €18,239 | €29,188 | +€10,949 | +60.0% |
| Trade receivables | 40 | €10,383 | €20,147 | +€9,763 | +94.0% |
| Other amounts receivable | 41 | €7,855 | €9,041 | +€1,186 | +15.1% |
| Cash at bank and in hand | 54/58 | €16,206 | €17,543 | +€1,336 | +8.2% |
| Total equity and liabilities | 10/49 | €42,150 | €52,866 | +€10,716 | +25.4% |
| Equity | 10/15 | €6,837 | €29,544 | +€22,706 | +332% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,837 | €28,544 | +€22,706 | +389% |
| Amounts payable | 17/49 | €35,312 | €23,323 | -€11,990 | -34.0% |
| Amounts payable within one year | 42/48 | €35,092 | €23,103 | -€11,990 | -34.2% |
| Trade debts | 44 | €1,691 | €1,290 | -€401 | -23.7% |
| Suppliers | 440/4 | €1,691 | €1,290 | -€401 | -23.7% |
| Taxes, remuneration and social security | 45 | €11,973 | €12,011 | +€38 | +0.3% |
| Taxes | 450/3 | €11,973 | €12,011 | +€38 | +0.3% |
| Other amounts payable | 47/48 | €21,429 | €9,801 | -€11,628 | -54.3% |
| Accrued charges and deferred income | 492/3 | €220 | €220 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | €1,569 | +€1,136 | +262% |
| Other operating charges | 640/8 | €156 | €248 | +€92 | +58.7% |
| Gross operating margin | 9900 | €35,431 | €31,517 | -€3,915 | -11.0% |
| Operating profit (loss) | 9901 | €34,842 | €29,700 | -€5,142 | -14.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €26 | €44 | +€18 | +68.7% |
| Recurring financial charges | 65 | €26 | €44 | +€18 | +68.7% |
| Profit (loss) for the period before taxes | 9903 | €34,816 | €29,656 | -€5,160 | -14.8% |
| Income taxes | 67/77 | €7,550 | €6,949 | -€600 | -8.0% |
| Profit (loss) for the period | 9904 | €27,266 | €22,706 | -€4,560 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,266 | €22,706 | -€4,560 | -16.7% |
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 24 October 2026 via checked.be.