AFACERI: 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.
AFACERI
Largest movements
- Cash -€6,176
down €6,176 (-11.7%), from €52,955 to €46,778
mainly Net result for the year (-€9,170) and Receivables within one year (-€1,804)
- Tangible fixed assets -€5,291
down €5,291 (-3.6%), from €148,353 to €143,062
of which Land and buildings: -€5,291
- Profit (loss) carried forward -€9,170
down €9,170 (-13.1%), from -€70,160 to -€79,329
- Depreciation -€3,400
down €3,400 (-39.1%), from €8,691 to €5,291
- Gross operating margin +€3,083
up €3,083 (+57.8%), from -€5,333 to -€2,250
- Other operating charges -€811
down €811 (-47.4%), from €1,709 to €898
- Financial income +€63
up €63 (+21.3%), from €293 to €355
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 | €206,996 | €197,332 | -€9,664 | -4.7% |
| Fixed assets | 21/28 | €148,353 | €143,062 | -€5,291 | -3.6% |
| Tangible fixed assets | 22/27 | €148,353 | €143,062 | -€5,291 | -3.6% |
| Land and buildings | 22 | €148,353 | €143,062 | -€5,291 | -3.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €58,643 | €54,270 | -€4,373 | -7.5% |
| Amounts receivable within one year | 40/41 | €5,688 | €7,491 | +€1,804 | +31.7% |
| Other amounts receivable | 41 | €5,688 | €7,491 | +€1,804 | +31.7% |
| Cash at bank and in hand | 54/58 | €52,955 | €46,778 | -€6,176 | -11.7% |
| Total equity and liabilities | 10/49 | €206,996 | €197,332 | -€9,664 | -4.7% |
| Equity | 10/15 | €4,192 | -€4,978 | -€9,170 | |
| Contributions | 10/11 | €9,400 | €9,400 | = | 0.0% |
| Reserves | 13 | €64,952 | €64,952 | = | 0.0% |
| Distributable reserves | 133 | €64,952 | €64,952 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,160 | -€79,329 | -€9,170 | -13.1% |
| Amounts payable | 17/49 | €202,803 | €202,310 | -€494 | -0.2% |
| Amounts payable within one year | 42/48 | €202,803 | €202,310 | -€494 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €2,383 | €2,310 | -€74 | -3.1% |
| Suppliers | 440/4 | €2,383 | €2,310 | -€74 | -3.1% |
| Taxes, remuneration and social security | 45 | €420 | €0 | -€420 | -100.0% |
| Taxes | 450/3 | €420 | €0 | -€420 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,691 | €5,291 | -€3,400 | -39.1% |
| Other operating charges | 640/8 | €1,709 | €898 | -€811 | -47.4% |
| Non-recurring operating charges | 66A | - | €1,008 | +€1,008 | |
| Gross operating margin | 9900 | -€5,333 | -€2,250 | +€3,083 | +57.8% |
| Operating profit (loss) | 9901 | -€15,733 | -€9,447 | +€6,286 | +40.0% |
| Financial income | 75/76B | €293 | €355 | +€63 | +21.3% |
| Recurring financial income | 75 | €293 | €355 | +€63 | +21.3% |
| Financial charges | 65/66B | €60 | €78 | +€18 | +29.9% |
| Recurring financial charges | 65 | €60 | €78 | +€18 | +29.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,500 | -€9,170 | +€6,330 | +40.8% |
| Profit (loss) for the period | 9904 | -€15,500 | -€9,170 | +€6,330 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,500 | -€9,170 | +€6,330 | +40.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.