AFAMA PITTEM: 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.
AFAMA PITTEM
Largest movements
- Receivables within one year +€6,373
up €6,373 (+58.7%), from €10,854 to €17,227
of which Trade receivables: +€6,460
- Cash +€996
up €996 (+2.1%), from €46,466 to €47,462
mainly Accrued charges and deferred income (+€4,387) and Trade debts (+€2,494)
- Accrued charges and deferred income +€4,387
up €4,387 (+100%), from €4,387 to €8,774
- Trade debts +€2,494
up €2,494 (+282%), from €884 to €3,379
- Gross operating margin -€1,529
down €1,529 (-94.4%), from €1,620 to €91
- Taxes -€326
down €326 (-91.0%), from €358 to €32
- Financial income -€207
down €207 (-38.9%), from €532 to €325
- Other operating charges +€41
up €41 (+20.4%), from €201 to €242
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 | €57,320 | €64,689 | +€7,369 | +12.9% |
| Current assets | 29/58 | €57,320 | €64,689 | +€7,369 | +12.9% |
| Amounts receivable within one year | 40/41 | €10,854 | €17,227 | +€6,373 | +58.7% |
| Trade receivables | 40 | €10,713 | €17,173 | +€6,460 | +60.3% |
| Other amounts receivable | 41 | €142 | €55 | -€87 | -61.5% |
| Cash at bank and in hand | 54/58 | €46,466 | €47,462 | +€996 | +2.1% |
| Total equity and liabilities | 10/49 | €57,320 | €64,689 | +€7,369 | +12.9% |
| Equity | 10/15 | €35,499 | €35,596 | +€97 | +0.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €8,881 | €8,881 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €7,022 | €7,022 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,218 | €14,315 | +€97 | +0.7% |
| Provisions and deferred taxes | 16 | €11,000 | €11,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €11,000 | €11,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €11,000 | €11,000 | = | 0.0% |
| Amounts payable | 17/49 | €10,821 | €18,093 | +€7,272 | +67.2% |
| Amounts payable within one year | 42/48 | €6,434 | €9,319 | +€2,885 | +44.8% |
| Trade debts | 44 | €884 | €3,379 | +€2,494 | +282% |
| Suppliers | 440/4 | €884 | €3,379 | +€2,494 | +282% |
| Taxes, remuneration and social security | 45 | €98 | €277 | +€179 | +183% |
| Taxes | 450/3 | €98 | €277 | +€179 | +183% |
| Other amounts payable | 47/48 | €5,452 | €5,664 | +€212 | +3.9% |
| Accrued charges and deferred income | 492/3 | €4,387 | €8,774 | +€4,387 | +100% |
| Other operating charges | 640/8 | €201 | €242 | +€41 | +20.4% |
| Gross operating margin | 9900 | €1,620 | €91 | -€1,529 | -94.4% |
| Operating profit (loss) | 9901 | €1,419 | -€151 | -€1,570 | |
| Financial income | 75/76B | €532 | €325 | -€207 | -38.9% |
| Recurring financial income | 75 | €532 | €325 | -€207 | -38.9% |
| Financial charges | 65/66B | €40 | €44 | +€5 | +11.7% |
| Recurring financial charges | 65 | €40 | €44 | +€5 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €1,911 | €130 | -€1,781 | -93.2% |
| Income taxes | 67/77 | €358 | €32 | -€326 | -91.0% |
| Profit (loss) for the period | 9904 | €1,552 | €97 | -€1,455 | -93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,552 | €97 | -€1,455 | -93.7% |
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 30 October 2026 via checked.be.