AFA Pro 2: 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.
AFA Pro 2
Largest movements
- Stocks and contracts +€138,771
new in 2025: €138,771
- Cash +€18,519
new in 2025: €18,519
mainly Short-term financial debts (+€162,633) and Accrued charges and deferred income (+€744)
- Short-term financial debts +€162,633
new in 2025: €162,633
- Profit (loss) carried forward -€5,779
down €5,779 (-140.8%), from -€4,105 to -€9,884
- Provisions +€2,500
no longer reported in 2025 (was -€2,500)
- Gross operating margin -€1,987
down €1,987 (-108.1%), from -€1,838 to -€3,826
- Financial charges +€1,876
new in 2025: €1,876
- Other operating charges +€920
new in 2025: €920
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.
Cash bridge derived
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 | €15,787 | €172,620 | +€156,833 | +993.4% |
| Current assets | 29/58 | €15,787 | €172,620 | +€156,833 | +993.4% |
| Stocks and contracts in progress | 3 | - | €138,771 | +€138,771 | |
| Stocks | 30/36 | - | €138,771 | +€138,771 | |
| Amounts receivable within one year | 40/41 | €15,787 | €15,330 | -€457 | -2.9% |
| Other amounts receivable | 41 | €15,787 | €15,330 | -€457 | -2.9% |
| Cash at bank and in hand | 54/58 | - | €18,519 | +€18,519 | |
| Total equity and liabilities | 10/49 | €15,787 | €172,620 | +€156,833 | +993.4% |
| Equity | 10/15 | €14,487 | €8,708 | -€5,779 | -39.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,105 | -€9,884 | -€5,779 | -140.8% |
| Amounts payable | 17/49 | €1,300 | €163,912 | +€162,612 | +12508.6% |
| Amounts payable within one year | 42/48 | €1,300 | €163,168 | +€161,868 | +12451.4% |
| Financial debts | 43 | - | €162,633 | +€162,633 | |
| Other loans | 439 | - | €162,633 | +€162,633 | |
| Trade debts | 44 | €1,300 | €535 | -€765 | -58.8% |
| Suppliers | 440/4 | €1,300 | €535 | -€765 | -58.8% |
| Accrued charges and deferred income | 492/3 | - | €744 | +€744 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,500 | - | +€2,500 | |
| Other operating charges | 640/8 | - | €920 | +€920 | |
| Gross operating margin | 9900 | -€1,838 | -€3,826 | -€1,987 | -108.1% |
| Operating profit (loss) | 9901 | €662 | -€4,745 | -€5,407 | |
| Financial income | 75/76B | €840 | €843 | +€3 | +0.4% |
| Recurring financial income | 75 | €840 | €843 | +€3 | +0.4% |
| Financial charges | 65/66B | - | €1,876 | +€1,876 | |
| Recurring financial charges | 65 | - | €1,876 | +€1,876 | |
| Profit (loss) for the period before taxes | 9903 | €1,502 | -€5,779 | -€7,280 | |
| Profit (loss) for the period | 9904 | €1,502 | -€5,779 | -€7,280 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,502 | -€5,779 | -€7,280 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.