AFFINA: 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.
AFFINA
Largest movements
- Receivables within one year -€8,946
down €8,946 (-7.7%), from €116,084 to €107,138
of which Trade receivables: -€7,600
- Profit (loss) carried forward -€22,562
down €22,562 (-25.2%), from €89,495 to €66,934
- Trade debts +€20,490
up €20,490 (+176%), from €11,672 to €32,163
- Tax, wage and social debts -€11,701
down €11,701 (-86.6%), from €13,514 to €1,814
of which Taxes: -€11,501
- Gross operating margin -€42,373
down €42,373, from €40,738 to -€1,635
- Taxes -€17,259
no longer reported in 2025 (was €17,259)
- Other operating charges +€852
up €852 (+4.5%), from €19,080 to €19,933
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 | €226,400 | €212,628 | -€13,772 | -6.1% |
| Fixed assets | 21/28 | €75,762 | €74,913 | -€849 | -1.1% |
| Tangible fixed assets | 22/27 | €2,865 | €2,017 | -€849 | -29.6% |
| Furniture and vehicles | 24 | €942 | €393 | -€549 | -58.3% |
| Other tangible fixed assets | 26 | €1,923 | €1,623 | -€300 | -15.6% |
| Financial fixed assets | 28 | €72,896 | €72,896 | = | 0.0% |
| Current assets | 29/58 | €150,638 | €137,715 | -€12,923 | -8.6% |
| Amounts receivable after more than one year | 29 | €20,804 | €19,475 | -€1,330 | -6.4% |
| Trade receivables | 290 | €20,804 | €19,475 | -€1,330 | -6.4% |
| Amounts receivable within one year | 40/41 | €116,084 | €107,138 | -€8,946 | -7.7% |
| Trade receivables | 40 | €12,600 | €5,000 | -€7,600 | -60.3% |
| Other amounts receivable | 41 | €103,484 | €102,138 | -€1,346 | -1.3% |
| Cash at bank and in hand | 54/58 | €2,270 | €1,247 | -€1,023 | -45.1% |
| Deferred charges and accrued income | 490/1 | €11,481 | €9,856 | -€1,625 | -14.2% |
| Total equity and liabilities | 10/49 | €226,400 | €212,628 | -€13,772 | -6.1% |
| Equity | 10/15 | €101,213 | €78,652 | -€22,562 | -22.3% |
| Contributions | 10/11 | €6,510 | €6,510 | = | 0.0% |
| Reserves | 13 | €5,208 | €5,208 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,348 | €3,348 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,495 | €66,934 | -€22,562 | -25.2% |
| Amounts payable | 17/49 | €125,187 | €133,976 | +€8,790 | +7.0% |
| Amounts payable within one year | 42/48 | €25,187 | €33,976 | +€8,790 | +34.9% |
| Trade debts | 44 | €11,672 | €32,163 | +€20,490 | +176% |
| Suppliers | 440/4 | €11,672 | €32,163 | +€20,490 | +176% |
| Taxes, remuneration and social security | 45 | €13,514 | €1,814 | -€11,701 | -86.6% |
| Taxes | 450/3 | €11,501 | - | -€11,501 | |
| Remuneration and social security | 454/9 | €2,013 | €1,814 | -€199 | -9.9% |
| Accrued charges and deferred income | 492/3 | €100,000 | €100,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €849 | €849 | = | 0.0% |
| Other operating charges | 640/8 | €19,080 | €19,933 | +€852 | +4.5% |
| Gross operating margin | 9900 | €40,738 | -€1,635 | -€42,373 | |
| Operating profit (loss) | 9901 | €20,809 | -€22,416 | -€43,225 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -90.4% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -90.4% |
| Financial charges | 65/66B | €204 | €146 | -€59 | -28.7% |
| Recurring financial charges | 65 | €204 | €146 | -€59 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €20,607 | -€22,562 | -€43,168 | |
| Income taxes | 67/77 | €17,259 | - | -€17,259 | |
| Profit (loss) for the period | 9904 | €3,348 | -€22,562 | -€25,909 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,348 | -€22,562 | -€25,909 |
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 15 October 2026 via checked.be.