AFH CONSULTING: 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.
AFH CONSULTING
Largest movements
- Receivables within one year +€51,193
up €51,193 (+35.9%), from €142,797 to €193,990
of which Other amounts receivable: +€55,380
- Tangible fixed assets -€24,079
down €24,079 (-15.7%), from €153,191 to €129,112
- Profit (loss) carried forward +€44,849
up €44,849 (+41.0%), from €109,479 to €154,328
- Debts after one year -€19,805
down €19,805 (-29.6%), from €66,934 to €47,129
- Other debts +€11,890
up €11,890 (+219%), from €5,426 to €17,316
- Trade debts -€11,715
down €11,715 (-32.4%), from €36,199 to €24,484
- Depreciation +€9,653
up €9,653 (+66.9%), from €14,426 to €24,079
- Gross operating margin +€4,979
up €4,979 (+5.3%), from €94,775 to €99,754
- Financial charges +€4,099
up €4,099 (+144%), from €2,846 to €6,945
- Taxes -€3,707
down €3,707 (-17.9%), from €20,678 to €16,971
- Financial income -€1,324
no longer reported in 2025 (was €1,324)
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 | €300,412 | €326,430 | +€26,018 | +8.7% |
| Fixed assets | 21/28 | €153,283 | €129,204 | -€24,079 | -15.7% |
| Tangible fixed assets | 22/27 | €153,191 | €129,112 | -€24,079 | -15.7% |
| Furniture and vehicles | 24 | €153,191 | €129,112 | -€24,079 | -15.7% |
| Financial fixed assets | 28 | €92 | €92 | = | 0.0% |
| Current assets | 29/58 | €147,129 | €197,226 | +€50,097 | +34.0% |
| Amounts receivable within one year | 40/41 | €142,797 | €193,990 | +€51,193 | +35.9% |
| Trade receivables | 40 | €33,889 | €29,702 | -€4,187 | -12.4% |
| Other amounts receivable | 41 | €108,908 | €164,288 | +€55,380 | +50.9% |
| Cash at bank and in hand | 54/58 | €129 | €400 | +€271 | +210% |
| Deferred charges and accrued income | 490/1 | €4,203 | €2,836 | -€1,367 | -32.5% |
| Total equity and liabilities | 10/49 | €300,412 | €326,430 | +€26,018 | +8.7% |
| Equity | 10/15 | €121,879 | €166,728 | +€44,849 | +36.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,479 | €154,328 | +€44,849 | +41.0% |
| Amounts payable | 17/49 | €178,533 | €159,702 | -€18,831 | -10.5% |
| Amounts payable after more than one year | 17 | €66,934 | €47,129 | -€19,805 | -29.6% |
| Financial debts | 170/4 | €66,934 | €47,129 | -€19,805 | -29.6% |
| Amounts payable within one year | 42/48 | €111,599 | €112,573 | +€974 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €19,137 | €20,170 | +€1,033 | +5.4% |
| Trade debts | 44 | €36,199 | €24,484 | -€11,715 | -32.4% |
| Suppliers | 440/4 | €36,199 | €24,484 | -€11,715 | -32.4% |
| Taxes, remuneration and social security | 45 | €50,837 | €50,603 | -€234 | -0.5% |
| Taxes | 450/3 | €41,283 | €45,532 | +€4,249 | +10.3% |
| Remuneration and social security | 454/9 | €9,554 | €5,071 | -€4,483 | -46.9% |
| Other amounts payable | 47/48 | €5,426 | €17,316 | +€11,890 | +219% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,426 | €24,079 | +€9,653 | +66.9% |
| Other operating charges | 640/8 | €7,524 | €6,910 | -€614 | -8.2% |
| Gross operating margin | 9900 | €94,775 | €99,754 | +€4,979 | +5.3% |
| Operating profit (loss) | 9901 | €72,825 | €68,765 | -€4,060 | -5.6% |
| Financial income | 75/76B | €1,324 | - | -€1,324 | |
| Recurring financial income | 75 | €1,324 | - | -€1,324 | |
| Financial charges | 65/66B | €2,846 | €6,945 | +€4,099 | +144% |
| Recurring financial charges | 65 | €2,846 | €6,945 | +€4,099 | +144% |
| Profit (loss) for the period before taxes | 9903 | €71,303 | €61,820 | -€9,483 | -13.3% |
| Income taxes | 67/77 | €20,678 | €16,971 | -€3,707 | -17.9% |
| Profit (loss) for the period | 9904 | €50,625 | €44,849 | -€5,776 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,625 | €44,849 | -€5,776 | -11.4% |
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 21 October 2026 via checked.be.