AFIGHLIN: 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.
AFIGHLIN
Largest movements
- Receivables within one year -€23,094
down €23,094 (-15.3%), from €150,672 to €127,578
of which Other amounts receivable: -€22,894
- Cash -€21,716
down €21,716 (-90.6%), from €23,979 to €2,263
mainly Net result for the year (-€28,631) and Debts after one year (-€21,588)
- Profit (loss) carried forward -€28,631
down €28,631 (-57.7%), from -€49,589 to -€78,221
- Debts after one year -€21,588
down €21,588 (-33.1%), from €65,252 to €43,664
- Trade debts +€5,246
up €5,246 (+7.6%), from €69,364 to €74,610
- Staff costs -€46,208
no longer reported in 2024 (was €46,208)
- Gross operating margin -€29,526
down €29,526, from €1,978 to -€27,547
- Other operating charges -€1,252
no longer reported in 2024 (was €1,252)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,651 | €129,841 | -€44,810 | -25.7% |
| Current assets | 29/58 | €174,651 | €129,841 | -€44,810 | -25.7% |
| Amounts receivable within one year | 40/41 | €150,672 | €127,578 | -€23,094 | -15.3% |
| Trade receivables | 40 | €200 | - | -€200 | |
| Other amounts receivable | 41 | €150,472 | €127,578 | -€22,894 | -15.2% |
| Cash at bank and in hand | 54/58 | €23,979 | €2,263 | -€21,716 | -90.6% |
| Total equity and liabilities | 10/49 | €174,651 | €129,841 | -€44,810 | -25.7% |
| Equity | 10/15 | €18,611 | -€10,021 | -€28,631 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,589 | -€78,221 | -€28,631 | -57.7% |
| Amounts payable | 17/49 | €156,041 | €139,862 | -€16,179 | -10.4% |
| Amounts payable after more than one year | 17 | €65,252 | €43,664 | -€21,588 | -33.1% |
| Financial debts | 170/4 | €65,252 | €43,664 | -€21,588 | -33.1% |
| Amounts payable within one year | 42/48 | €90,789 | €96,198 | +€5,409 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €21,425 | €21,588 | +€163 | +0.8% |
| Trade debts | 44 | €69,364 | €74,610 | +€5,246 | +7.6% |
| Suppliers | 440/4 | €69,364 | €74,610 | +€5,246 | +7.6% |
| Remuneration, social security and pensions | 62 | €46,208 | - | -€46,208 | |
| Other operating charges | 640/8 | €1,252 | - | -€1,252 | |
| Gross operating margin | 9900 | €1,978 | -€27,547 | -€29,526 | |
| Operating profit (loss) | 9901 | -€45,482 | -€27,547 | +€17,935 | +39.4% |
| Financial income | 75/76B | €1 | €13 | +€12 | +1616.4% |
| Recurring financial income | 75 | €1 | €13 | +€12 | +1616.4% |
| Financial charges | 65/66B | €1,191 | €1,093 | -€98 | -8.2% |
| Recurring financial charges | 65 | €1,191 | €1,093 | -€98 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | -€46,672 | -€28,628 | +€18,045 | +38.7% |
| Income taxes | 67/77 | €66 | €4 | -€62 | -94.3% |
| Profit (loss) for the period | 9904 | -€46,738 | -€28,631 | +€18,107 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,738 | -€28,631 | +€18,107 | +38.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.