AFFLUX: 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.
AFFLUX
Largest movements
- Cash +€38,156
up €38,156 (+33.7%), from €113,156 to €151,312
mainly Trade debts (+€54,930) and Depreciation (+€11,926)
- Receivables within one year +€16,818
up €16,818 (+40.0%), from €42,074 to €58,892
of which Other amounts receivable: +€22,530
- Tangible fixed assets -€11,926
down €11,926 (-31.8%), from €37,470 to €25,544
- Trade debts +€54,930
up €54,930 (+63.6%), from €86,390 to €141,320
- Provisions -€20,000
no longer reported in 2024 (was €20,000)
- Profit (loss) carried forward +€9,510
up €9,510 (+11.0%), from €86,282 to €95,792
- Financial income -€13,000
no longer reported in 2024 (was €13,000)
of which Financial income: -€13,000
- Taxes +€5,020
up €5,020 (+435.7%), from €1,152 to €6,173
- Depreciation -€1,079
down €1,079 (-8.3%), from €13,005 to €11,926
- Gross operating margin +€748
up €748 (+2.6%), from €28,597 to €29,345
- Other operating charges -€545
down €545 (-39.5%), from €1,379 to €834
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €201,016 | €244,339 | +€43,323 | +21.6% |
| Fixed assets | 21/28 | €37,470 | €25,544 | -€11,926 | -31.8% |
| Tangible fixed assets | 22/27 | €37,470 | €25,544 | -€11,926 | -31.8% |
| Furniture and vehicles | 24 | €37,470 | €25,544 | -€11,926 | -31.8% |
| Current assets | 29/58 | €163,546 | €218,794 | +€55,249 | +33.8% |
| Stocks and contracts in progress | 3 | - | €275 | +€275 | |
| Stocks | 30/36 | - | €275 | +€275 | |
| Amounts receivable within one year | 40/41 | €42,074 | €58,892 | +€16,818 | +40.0% |
| Trade receivables | 40 | €8,303 | €2,591 | -€5,712 | -68.8% |
| Other amounts receivable | 41 | €33,771 | €56,302 | +€22,530 | +66.7% |
| Cash at bank and in hand | 54/58 | €113,156 | €151,312 | +€38,156 | +33.7% |
| Deferred charges and accrued income | 490/1 | €8,315 | €8,315 | = | 0.0% |
| Total equity and liabilities | 10/49 | €201,016 | €244,339 | +€43,323 | +21.6% |
| Equity | 10/15 | €92,482 | €101,992 | +€9,510 | +10.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,282 | €95,792 | +€9,510 | +11.0% |
| Provisions and deferred taxes | 16 | €20,000 | - | -€20,000 | |
| Provisions for liabilities and charges | 160/5 | €20,000 | - | -€20,000 | |
| Other liabilities and charges | 164/5 | €20,000 | - | -€20,000 | |
| Amounts payable | 17/49 | €88,534 | €142,347 | +€53,813 | +60.8% |
| Amounts payable within one year | 42/48 | €88,534 | €142,347 | +€53,813 | +60.8% |
| Financial debts | 43 | €2,144 | €1,027 | -€1,117 | -52.1% |
| Credit institutions | 430/8 | €2,144 | €1,027 | -€1,117 | -52.1% |
| Trade debts | 44 | €86,390 | €141,320 | +€54,930 | +63.6% |
| Suppliers | 440/4 | €86,390 | €141,320 | +€54,930 | +63.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,005 | €11,926 | -€1,079 | -8.3% |
| Other operating charges | 640/8 | €1,379 | €834 | -€545 | -39.5% |
| Gross operating margin | 9900 | €28,597 | €29,345 | +€748 | +2.6% |
| Operating profit (loss) | 9901 | €14,213 | €16,586 | +€2,372 | +16.7% |
| Financial income | 75/76B | €13,000 | - | -€13,000 | |
| Recurring financial income | 75 | €13,000 | - | -€13,000 | |
| Non-recurring financial income | 76B | €13,000 | - | -€13,000 | |
| Financial charges | 65/66B | €802 | €903 | +€101 | +12.6% |
| Recurring financial charges | 65 | €802 | €903 | +€101 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €26,411 | €15,683 | -€10,729 | -40.6% |
| Income taxes | 67/77 | €1,152 | €6,173 | +€5,020 | +435.7% |
| Profit (loss) for the period | 9904 | €25,259 | €9,510 | -€15,749 | -62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,259 | €9,510 | -€15,749 | -62.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.