Afibel Diest: 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.
Afibel Diest
Largest movements
- Receivables after one year -€8,000
down €8,000 (-23.7%), from €33,800 to €25,800
- Receivables within one year +€4,498
up €4,498 (+4.0%), from €113,245 to €117,742
of which Trade receivables: +€4,050
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Other debts +€15,422
up €15,422 (+543%), from €2,842 to €18,264
- Purchases and services -€900
no longer reported in 2025 (was €900)
- Gross operating margin +€726
up €726 (+45.4%), from €1,600 to €2,326
- Financial charges -€49
down €49 (-2.1%), from €2,329 to €2,280
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 | €152,079 | €148,577 | -€3,502 | -2.3% |
| Fixed assets | 21/28 | €5,000 | €5,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €147,079 | €143,577 | -€3,502 | -2.4% |
| Amounts receivable after more than one year | 29 | €33,800 | €25,800 | -€8,000 | -23.7% |
| Trade receivables | 290 | €33,800 | €25,800 | -€8,000 | -23.7% |
| Amounts receivable within one year | 40/41 | €113,245 | €117,742 | +€4,498 | +4.0% |
| Trade receivables | 40 | €46,353 | €50,403 | +€4,050 | +8.7% |
| Other amounts receivable | 41 | €66,891 | €67,339 | +€448 | +0.7% |
| Cash at bank and in hand | 54/58 | €35 | €35 | = | 0.0% |
| Total equity and liabilities | 10/49 | €152,079 | €148,577 | -€3,502 | -2.3% |
| Equity | 10/15 | €21,789 | €3,235 | -€18,554 | -85.2% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €3,189 | €3,235 | +€46 | +1.5% |
| Distributable reserves | 133 | €3,189 | €3,235 | +€46 | +1.5% |
| Amounts payable | 17/49 | €130,290 | €145,342 | +€15,051 | +11.6% |
| Amounts payable after more than one year | 17 | €125,000 | €125,000 | = | 0.0% |
| Financial debts | 170/4 | €125,000 | €125,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,290 | €20,342 | +€15,051 | +285% |
| Financial debts | 43 | €2,448 | €2,077 | -€371 | -15.1% |
| Credit institutions | 430/8 | €2,448 | €2,077 | -€371 | -15.1% |
| Other amounts payable | 47/48 | €2,842 | €18,264 | +€15,422 | +543% |
| Goods, raw materials, services and sundry goods | 60/61 | €900 | - | -€900 | |
| Other operating charges | 640/8 | €0 | - | -€0 | |
| Gross operating margin | 9900 | €1,600 | €2,326 | +€726 | +45.4% |
| Operating profit (loss) | 9901 | €1,600 | €2,326 | +€726 | +45.4% |
| Financial charges | 65/66B | €2,329 | €2,280 | -€49 | -2.1% |
| Recurring financial charges | 65 | €2,329 | €2,280 | -€49 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€729 | €46 | +€775 | |
| Profit (loss) for the period | 9904 | -€729 | €46 | +€775 | |
| Profit (loss) for the period to be appropriated | 9905 | -€729 | €46 | +€775 |
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 24 October 2026 via checked.be.