Afghanistan: 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.
Afghanistan
Largest movements
- Receivables within one year -€25,191
down €25,191 (-55.2%), from €45,672 to €20,481
- Stocks and contracts -€10,844
down €10,844 (-37.6%), from €28,874 to €18,031
- Cash -€7,703
down €7,703 (-98.9%), from €7,792 to €90
mainly Trade debts (-€52,389) and Net result for the year (-€20,401)
- Trade debts -€52,389
down €52,389 (-68.2%), from €76,783 to €24,395
- Profit (loss) carried forward -€20,401
down €20,401 (-1,348%), from -€1,513 to -€21,914
- Tax, wage and social debts +€15,699
up €15,699 (+146%), from €10,741 to €26,440
of which Taxes: +€12,959
- Contributions +€11,600
up €11,600 (+166%), from €7,000 to €18,600
- Other debts +€1,819
up €1,819 (+1,002%), from €182 to €2,000
- Purchases and services +€18,817
up €18,817 (+23.3%), from €80,590 to €99,408
- Gross operating margin -€16,314
down €16,314, from €9,840 to -€6,474
- Staff costs +€8,637
up €8,637 (+253%), from €3,416 to €12,053
- Financial charges +€1,379
up €1,379 (+599%), from €230 to €1,609
- Other operating charges -€1,291
down €1,291 (-82.8%), from €1,559 to €268
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 | €93,192 | €49,521 | -€43,671 | -46.9% |
| Fixed assets | 21/28 | €10,854 | €10,854 | = | 0.0% |
| Financial fixed assets | 28 | €10,854 | €10,854 | = | 0.0% |
| Current assets | 29/58 | €82,338 | €38,667 | -€43,671 | -53.0% |
| Stocks and contracts in progress | 3 | €28,874 | €18,031 | -€10,844 | -37.6% |
| Stocks | 30/36 | €28,874 | €18,031 | -€10,844 | -37.6% |
| Amounts receivable within one year | 40/41 | €45,672 | €20,481 | -€25,191 | -55.2% |
| Trade receivables | 40 | €45,672 | €20,481 | -€25,191 | -55.2% |
| Cash at bank and in hand | 54/58 | €7,792 | €90 | -€7,703 | -98.9% |
| Deferred charges and accrued income | 490/1 | - | €66 | +€66 | |
| Total equity and liabilities | 10/49 | €93,192 | €49,521 | -€43,671 | -46.9% |
| Equity | 10/15 | €5,487 | -€3,314 | -€8,801 | |
| Contributions | 10/11 | €7,000 | €18,600 | +€11,600 | +166% |
| Profit (loss) carried forward | 14 | -€1,513 | -€21,914 | -€20,401 | -1,348% |
| Amounts payable | 17/49 | €87,706 | €52,835 | -€34,871 | -39.8% |
| Amounts payable within one year | 42/48 | €87,706 | €52,835 | -€34,871 | -39.8% |
| Trade debts | 44 | €76,783 | €24,395 | -€52,389 | -68.2% |
| Suppliers | 440/4 | €76,783 | €24,395 | -€52,389 | -68.2% |
| Taxes, remuneration and social security | 45 | €10,741 | €26,440 | +€15,699 | +146% |
| Taxes | 450/3 | €6 | €12,965 | +€12,959 | +216,352% |
| Remuneration and social security | 454/9 | €10,735 | €13,475 | +€2,740 | +25.5% |
| Other amounts payable | 47/48 | €182 | €2,000 | +€1,819 | +1,002% |
| Turnover | 70 | €90,430 | €89,422 | -€1,009 | -1.1% |
| Non-recurring operating income | 76A | - | €3,434 | +€3,434 | |
| Goods, raw materials, services and sundry goods | 60/61 | €80,590 | €99,408 | +€18,817 | +23.3% |
| Remuneration, social security and pensions | 62 | €3,416 | €12,053 | +€8,637 | +253% |
| Other operating charges | 640/8 | €1,559 | €268 | -€1,291 | -82.8% |
| Gross operating margin | 9900 | €9,840 | -€6,474 | -€16,314 | |
| Operating profit (loss) | 9901 | €4,865 | -€18,796 | -€23,660 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €230 | €1,609 | +€1,379 | +599% |
| Recurring financial charges | 65 | €230 | €1,609 | +€1,379 | +599% |
| Profit (loss) for the period before taxes | 9903 | €4,635 | -€20,401 | -€25,035 | |
| Profit (loss) for the period | 9904 | €4,635 | -€20,401 | -€25,035 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,635 | -€20,401 | -€25,035 |
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 23 October 2026 via checked.be.