AFICOMPTA: 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.
AFICOMPTA
Largest movements
- Receivables within one year +€6,401
up €6,401 (+18.5%), from €34,572 to €40,973
of which Trade receivables: +€6,652
- Deferred charges and accrued income -€2,500
down €2,500 (-5.7%), from €44,165 to €41,665
- Tangible fixed assets -€2,449
down €2,449 (-60.8%), from €4,028 to €1,579
of which Furniture and vehicles: -€1,589
- Profit (loss) carried forward -€2,790
down €2,790 (-4.9%), from €57,206 to €54,416
- Trade debts +€1,963
up €1,963 (+142.2%), from €1,380 to €3,343
- Tax, wage and social debts +€1,170
up €1,170 (+829.8%), from €141 to €1,311
- Short-term financial debts +€1,089
up €1,089 (+21.0%), from €5,180 to €6,269
- Purchases and services +€20,068
new in 2025: €20,068
- Gross operating margin +€3,559
up €3,559, from -€315 to €3,244
- Financial charges +€54
up €54 (+5.2%), from €1,032 to €1,086
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 | €84,358 | €85,790 | +€1,432 | +1.7% |
| Fixed assets | 21/28 | €5,601 | €3,152 | -€2,449 | -43.7% |
| Tangible fixed assets | 22/27 | €4,028 | €1,579 | -€2,449 | -60.8% |
| Plant, machinery and equipment | 23 | €860 | - | -€860 | |
| Furniture and vehicles | 24 | €3,168 | €1,579 | -€1,589 | -50.2% |
| Financial fixed assets | 28 | €1,573 | €1,573 | = | 0.0% |
| Current assets | 29/58 | €78,757 | €82,638 | +€3,881 | +4.9% |
| Amounts receivable within one year | 40/41 | €34,572 | €40,973 | +€6,401 | +18.5% |
| Trade receivables | 40 | €8,076 | €14,728 | +€6,652 | +82.4% |
| Other amounts receivable | 41 | €26,496 | €26,245 | -€251 | -0.9% |
| Cash at bank and in hand | 54/58 | €20 | - | -€20 | |
| Deferred charges and accrued income | 490/1 | €44,165 | €41,665 | -€2,500 | -5.7% |
| Total equity and liabilities | 10/49 | €84,358 | €85,790 | +€1,432 | +1.7% |
| Equity | 10/15 | €77,657 | €74,867 | -€2,790 | -3.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,206 | €54,416 | -€2,790 | -4.9% |
| Amounts payable | 17/49 | €6,701 | €10,923 | +€4,222 | +63.0% |
| Amounts payable within one year | 42/48 | €6,701 | €10,923 | +€4,222 | +63.0% |
| Financial debts | 43 | €5,180 | €6,269 | +€1,089 | +21.0% |
| Credit institutions | 430/8 | €5,180 | €6,269 | +€1,089 | +21.0% |
| Trade debts | 44 | €1,380 | €3,343 | +€1,963 | +142.2% |
| Suppliers | 440/4 | €1,380 | €3,343 | +€1,963 | +142.2% |
| Taxes, remuneration and social security | 45 | €141 | €1,311 | +€1,170 | +829.8% |
| Taxes | 450/3 | €141 | €1,311 | +€1,170 | +829.8% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €20,068 | +€20,068 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8 | €8 | = | 0.0% |
| Non-recurring operating charges | 66A | - | €4,940 | +€4,940 | |
| Gross operating margin | 9900 | -€315 | €3,244 | +€3,559 | |
| Operating profit (loss) | 9901 | -€323 | -€1,704 | -€1,381 | -427.6% |
| Financial charges | 65/66B | €1,032 | €1,086 | +€54 | +5.2% |
| Recurring financial charges | 65 | €1,032 | €1,086 | +€54 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,355 | -€2,790 | -€1,435 | -105.9% |
| Profit (loss) for the period | 9904 | -€1,355 | -€2,790 | -€1,435 | -105.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,355 | -€2,790 | -€1,435 | -105.9% |
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 10 October 2026 via checked.be.