AFFULIENNE: 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.
AFFULIENNE
Largest movements
- Cash +€72,611
up €72,611 (+85.3%), from €85,105 to €157,715
mainly Net result for the year (+€46,700) and Debts after one year (+€21,983)
- Tangible fixed assets +€19,411
up €19,411 (+38.3%), from €50,648 to €70,059
of which Leasing and similar rights: +€21,011
- Receivables within one year -€17,917
down €17,917 (-8.5%), from €210,527 to €192,610
of which Trade receivables: -€17,917
- Deferred charges and accrued income -€6,416
down €6,416 (-62.3%), from €10,296 to €3,880
- Stocks and contracts -€6,037
down €6,037 (-17.4%), from €34,646 to €28,610
- Reserves +€45,500
up €45,500 (+25.1%), from €181,527 to €227,027
- Debts after one year +€21,983
up €21,983 (+107.2%), from €20,508 to €42,490
- Trade debts -€19,939
down €19,939 (-57.9%), from €34,459 to €14,520
- Other debts +€13,609
up €13,609 (+9.0%), from €151,730 to €165,339
- Gross operating margin -€8,056
down €8,056 (-7.9%), from €101,458 to €93,401
- Depreciation -€5,576
down €5,576 (-25.5%), from €21,905 to €16,329
- Financial charges +€3,213
up €3,213 (+31.2%), from €10,307 to €13,520
- Taxes -€2,359
down €2,359 (-12.4%), from €19,044 to €16,684
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 | €451,976 | €513,845 | +€61,868 | +13.7% |
| Fixed assets | 21/28 | €50,648 | €70,059 | +€19,411 | +38.3% |
| Tangible fixed assets | 22/27 | €50,648 | €70,059 | +€19,411 | +38.3% |
| Leasing and similar rights | 25 | €46,937 | €67,948 | +€21,011 | +44.8% |
| Other tangible fixed assets | 26 | €3,711 | €2,111 | -€1,600 | -43.1% |
| Current assets | 29/58 | €401,328 | €443,786 | +€42,457 | +10.6% |
| Stocks and contracts in progress | 3 | €34,646 | €28,610 | -€6,037 | -17.4% |
| Stocks | 30/36 | €34,646 | €28,610 | -€6,037 | -17.4% |
| Amounts receivable within one year | 40/41 | €210,527 | €192,610 | -€17,917 | -8.5% |
| Trade receivables | 40 | €207,788 | €189,870 | -€17,917 | -8.6% |
| Other amounts receivable | 41 | €2,739 | €2,739 | = | 0.0% |
| Current investments | 50/53 | €60,754 | €60,971 | +€217 | +0.4% |
| Cash at bank and in hand | 54/58 | €85,105 | €157,715 | +€72,611 | +85.3% |
| Deferred charges and accrued income | 490/1 | €10,296 | €3,880 | -€6,416 | -62.3% |
| Total equity and liabilities | 10/49 | €451,976 | €513,845 | +€61,868 | +13.7% |
| Equity | 10/15 | €200,127 | €245,627 | +€45,500 | +22.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €181,527 | €227,027 | +€45,500 | +25.1% |
| Distributable reserves | 133 | €181,527 | €227,027 | +€45,500 | +25.1% |
| Amounts payable | 17/49 | €251,849 | €268,217 | +€16,369 | +6.5% |
| Amounts payable after more than one year | 17 | €20,508 | €42,490 | +€21,983 | +107.2% |
| Financial debts | 170/4 | €20,508 | €42,490 | +€21,983 | +107.2% |
| Amounts payable within one year | 42/48 | €223,537 | €214,820 | -€8,717 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €25,702 | €23,893 | -€1,809 | -7.0% |
| Trade debts | 44 | €34,459 | €14,520 | -€19,939 | -57.9% |
| Suppliers | 440/4 | €34,459 | €14,520 | -€19,939 | -57.9% |
| Taxes, remuneration and social security | 45 | €11,646 | €11,069 | -€577 | -5.0% |
| Taxes | 450/3 | €11,646 | €11,069 | -€577 | -5.0% |
| Other amounts payable | 47/48 | €151,730 | €165,339 | +€13,609 | +9.0% |
| Accrued charges and deferred income | 492/3 | €7,804 | €10,907 | +€3,103 | +39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,905 | €16,329 | -€5,576 | -25.5% |
| Other operating charges | 640/8 | €656 | €788 | +€131 | +20.0% |
| Gross operating margin | 9900 | €101,458 | €93,401 | -€8,056 | -7.9% |
| Operating profit (loss) | 9901 | €78,896 | €76,285 | -€2,612 | -3.3% |
| Financial income | 75/76B | €520 | €619 | +€99 | +19.0% |
| Recurring financial income | 75 | €520 | €619 | +€99 | +19.0% |
| Financial charges | 65/66B | €10,307 | €13,520 | +€3,213 | +31.2% |
| Recurring financial charges | 65 | €10,307 | €13,520 | +€3,213 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | €69,110 | €63,384 | -€5,726 | -8.3% |
| Income taxes | 67/77 | €19,044 | €16,684 | -€2,359 | -12.4% |
| Profit (loss) for the period | 9904 | €50,066 | €46,700 | -€3,366 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,066 | €46,700 | -€3,366 | -6.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.