AFFINIA: 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.
AFFINIA
Largest movements
- Cash -€67,823
down €67,823 (-16.5%), from €409,882 to €342,059
mainly Contributions, distributions and other (-€136,111) and Other debts (-€22,694)
- Reserves -€49,455
down €49,455 (-10.3%), from €481,673 to €432,218
- Other debts -€22,694
down €22,694 (-14.1%), from €161,296 to €138,602
- Tax, wage and social debts +€7,548
up €7,548 (+47.0%), from €16,044 to €23,592
of which Taxes: +€7,471
- Gross operating margin +€17,057
up €17,057 (+18.6%), from €91,651 to €108,708
- Financial income -€10,701
down €10,701 (-79.7%), from €13,421 to €2,719
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 | €700,713 | €635,432 | -€65,282 | -9.3% |
| Fixed assets | 21/28 | €235,758 | €235,094 | -€664 | -0.3% |
| Tangible fixed assets | 22/27 | €1,158 | €494 | -€664 | -57.3% |
| Plant, machinery and equipment | 23 | €88 | - | -€88 | |
| Furniture and vehicles | 24 | €1,071 | €494 | -€576 | -53.8% |
| Financial fixed assets | 28 | €234,600 | €234,600 | = | 0.0% |
| Current assets | 29/58 | €464,955 | €400,338 | -€64,617 | -13.9% |
| Amounts receivable within one year | 40/41 | €54,607 | €57,793 | +€3,186 | +5.8% |
| Trade receivables | 40 | €43,000 | €45,000 | +€2,000 | +4.7% |
| Other amounts receivable | 41 | €11,607 | €12,793 | +€1,186 | +10.2% |
| Cash at bank and in hand | 54/58 | €409,882 | €342,059 | -€67,823 | -16.5% |
| Deferred charges and accrued income | 490/1 | €466 | €485 | +€20 | +4.2% |
| Total equity and liabilities | 10/49 | €700,713 | €635,432 | -€65,282 | -9.3% |
| Equity | 10/15 | €521,673 | €472,218 | -€49,455 | -9.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €481,673 | €432,218 | -€49,455 | -10.3% |
| Distributable reserves | 133 | €481,673 | €432,218 | -€49,455 | -10.3% |
| Amounts payable | 17/49 | €179,041 | €163,214 | -€15,826 | -8.8% |
| Amounts payable within one year | 42/48 | €179,041 | €163,214 | -€15,826 | -8.8% |
| Trade debts | 44 | €1,701 | €1,020 | -€680 | -40.0% |
| Suppliers | 440/4 | €1,701 | €1,020 | -€680 | -40.0% |
| Taxes, remuneration and social security | 45 | €16,044 | €23,592 | +€7,548 | +47.0% |
| Taxes | 450/3 | €16,044 | €23,515 | +€7,471 | +46.6% |
| Remuneration and social security | 454/9 | - | €77 | +€77 | |
| Other amounts payable | 47/48 | €161,296 | €138,602 | -€22,694 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,380 | €664 | -€716 | -51.9% |
| Other operating charges | 640/8 | €506 | €557 | +€51 | +10.1% |
| Gross operating margin | 9900 | €91,651 | €108,708 | +€17,057 | +18.6% |
| Operating profit (loss) | 9901 | €89,765 | €107,487 | +€17,722 | +19.7% |
| Financial income | 75/76B | €13,421 | €2,719 | -€10,701 | -79.7% |
| Recurring financial income | 75 | €13,421 | €2,719 | -€10,701 | -79.7% |
| Financial charges | 65/66B | €239 | €255 | +€17 | +6.9% |
| Recurring financial charges | 65 | €239 | €255 | +€17 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €102,948 | €109,951 | +€7,004 | +6.8% |
| Income taxes | 67/77 | €22,512 | €23,295 | +€783 | +3.5% |
| Profit (loss) for the period | 9904 | €80,435 | €86,656 | +€6,221 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €80,435 | €86,656 | +€6,221 | +7.7% |
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 14 October 2026 via checked.be.