AFF: 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.
AFF
Largest movements
- Cash -€219,400
down €219,400 (-33.5%), from €654,431 to €435,030
mainly Contributions, distributions and other (-€471,108) and Net result for the year (-€74,443)
- Receivables within one year +€63,121
up €63,121 (+59.0%), from €106,949 to €170,071
of which Trade receivables: +€94,980
- Reserves -€471,108
down €471,108 (-94.4%), from €499,138 to €28,031
- Accrued charges and deferred income +€321,401
up €321,401 (+2678.3%), from €12,000 to €333,401
- Profit (loss) carried forward -€74,443
down €74,443 (-35.3%), from €211,180 to €136,738
- Trade debts +€56,393
up €56,393 (+241.3%), from €23,375 to €79,768
- Tax, wage and social debts +€13,193
up €13,193 (+66.6%), from €19,814 to €33,006
of which Remuneration and social security: +€13,373
- Purchases and services +€155,336
up €155,336 (+37.8%), from €410,400 to €565,737
- Staff costs +€121,280
up €121,280 (+65.0%), from €186,531 to €307,811
- Turnover +€95,751
up €95,751 (+30.2%), from €317,563 to €413,314
- Gross operating margin -€57,526
down €57,526 (-19.5%), from €294,908 to €237,382
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 | €765,507 | €610,943 | -€154,564 | -20.2% |
| Fixed assets | 21/28 | €3,918 | €5,610 | +€1,692 | +43.2% |
| Tangible fixed assets | 22/27 | €3,918 | €5,610 | +€1,692 | +43.2% |
| Furniture and vehicles | 24 | €3,918 | €5,610 | +€1,692 | +43.2% |
| Current assets | 29/58 | €761,589 | €605,333 | -€156,255 | -20.5% |
| Amounts receivable within one year | 40/41 | €106,949 | €170,071 | +€63,121 | +59.0% |
| Trade receivables | 40 | €14,072 | €109,052 | +€94,980 | +675.0% |
| Other amounts receivable | 41 | €92,878 | €61,019 | -€31,859 | -34.3% |
| Cash at bank and in hand | 54/58 | €654,431 | €435,030 | -€219,400 | -33.5% |
| Deferred charges and accrued income | 490/1 | €209 | €233 | +€24 | +11.3% |
| Total equity and liabilities | 10/49 | €765,507 | €610,943 | -€154,564 | -20.2% |
| Equity | 10/15 | €710,319 | €164,768 | -€545,550 | -76.8% |
| Reserves | 13 | €499,138 | €28,031 | -€471,108 | -94.4% |
| Profit (loss) carried forward | 14 | €211,180 | €136,738 | -€74,443 | -35.3% |
| Amounts payable | 17/49 | €55,188 | €446,175 | +€390,987 | +708.5% |
| Amounts payable within one year | 42/48 | €43,188 | €112,774 | +€69,586 | +161.1% |
| Trade debts | 44 | €23,375 | €79,768 | +€56,393 | +241.3% |
| Suppliers | 440/4 | €23,375 | €79,768 | +€56,393 | +241.3% |
| Taxes, remuneration and social security | 45 | €19,814 | €33,006 | +€13,193 | +66.6% |
| Taxes | 450/3 | €180 | - | -€180 | |
| Remuneration and social security | 454/9 | €19,633 | €33,006 | +€13,373 | +68.1% |
| Accrued charges and deferred income | 492/3 | €12,000 | €333,401 | +€321,401 | +2678.3% |
| Turnover | 70 | €317,563 | €413,314 | +€95,751 | +30.2% |
| Membership fees, donations, legacies and grants | 73 | €387,746 | €388,381 | +€636 | +0.2% |
| Non-recurring operating income | 76A | - | €1,424 | +€1,424 | |
| Goods, raw materials, services and sundry goods | 60/61 | €410,400 | €565,737 | +€155,336 | +37.8% |
| Remuneration, social security and pensions | 62 | €186,531 | €307,811 | +€121,280 | +65.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,959 | €3,785 | +€1,825 | +93.2% |
| Gross operating margin | 9900 | €294,908 | €237,382 | -€57,526 | -19.5% |
| Operating profit (loss) | 9901 | €106,418 | -€74,213 | -€180,632 | |
| Financial income | 75/76B | €398 | €3,267 | +€2,869 | +720.8% |
| Recurring financial income | 75 | €398 | €3,267 | +€2,869 | +720.8% |
| Financial charges | 65/66B | €5,221 | €2,516 | -€2,705 | -51.8% |
| Recurring financial charges | 65 | €5,221 | €2,516 | -€2,705 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | €101,595 | -€73,463 | -€175,057 | |
| Income taxes | 67/77 | €119 | €980 | +€861 | +721.2% |
| Profit (loss) for the period | 9904 | €101,475 | -€74,443 | -€175,918 | |
| Profit (loss) for the period to be appropriated | 9905 | €101,475 | -€74,443 | -€175,918 |
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 11 October 2026 via checked.be.