Afilo Studio srl: 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.
Afilo Studio srl
Largest movements
- Receivables within one year +€55,105
up €55,105 (+22.7%), from €242,734 to €297,839
of which Trade receivables: +€44,485
- Cash +€32,694
up €32,694 (+107.9%), from €30,296 to €62,990
mainly Trade debts (+€47,407) and Accrued charges and deferred income (+€46,203)
- Deferred charges and accrued income -€20,251
no longer reported in 2025 (was €20,251)
- Tangible fixed assets -€13,670
down €13,670 (-22.0%), from €62,004 to €48,334
of which Plant, machinery and equipment: -€11,692
- Advances received -€47,862
down €47,862 (-94.8%), from €50,513 to €2,651
- Trade debts +€47,407
up €47,407 (+34.1%), from €138,878 to €186,285
- Accrued charges and deferred income +€46,203
up €46,203 (+220.0%), from €21,000 to €67,203
- Debts after one year -€11,730
down €11,730 (-27.1%), from €43,300 to €31,570
- Reserves +€11,000
up €11,000 (+42.5%), from €25,860 to €36,860
of which Distributable reserves: +€11,000
- Gross operating margin +€7,175
up €7,175 (+27.5%), from €26,053 to €33,228
- Taxes +€2,219
up €2,219 (+92.6%), from €2,397 to €4,616
- Other operating charges -€1,002
down €1,002 (-71.5%), from €1,402 to €400
- Financial charges +€971
up €971 (+62.2%), from €1,560 to €2,531
- Depreciation -€395
down €395 (-2.8%), from €14,065 to €13,670
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 | €356,499 | €410,377 | +€53,878 | +15.1% |
| Fixed assets | 21/28 | €63,218 | €49,548 | -€13,670 | -21.6% |
| Tangible fixed assets | 22/27 | €62,004 | €48,334 | -€13,670 | -22.0% |
| Plant, machinery and equipment | 23 | €47,547 | €35,855 | -€11,692 | -24.6% |
| Furniture and vehicles | 24 | €1,714 | €1,299 | -€415 | -24.2% |
| Other tangible fixed assets | 26 | €12,743 | €11,180 | -€1,563 | -12.3% |
| Financial fixed assets | 28 | €1,214 | €1,214 | = | 0.0% |
| Current assets | 29/58 | €293,281 | €360,829 | +€67,548 | +23.0% |
| Amounts receivable within one year | 40/41 | €242,734 | €297,839 | +€55,105 | +22.7% |
| Trade receivables | 40 | €32,619 | €77,104 | +€44,485 | +136.4% |
| Other amounts receivable | 41 | €210,115 | €220,735 | +€10,620 | +5.1% |
| Cash at bank and in hand | 54/58 | €30,296 | €62,990 | +€32,694 | +107.9% |
| Deferred charges and accrued income | 490/1 | €20,251 | - | -€20,251 | |
| Total equity and liabilities | 10/49 | €356,499 | €410,377 | +€53,878 | +15.1% |
| Equity | 10/15 | €79,621 | €91,632 | +€12,011 | +15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,860 | €36,860 | +€11,000 | +42.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €24,000 | €35,000 | +€11,000 | +45.8% |
| Profit (loss) carried forward | 14 | €35,161 | €36,172 | +€1,011 | +2.9% |
| Amounts payable | 17/49 | €276,878 | €318,745 | +€41,867 | +15.1% |
| Amounts payable after more than one year | 17 | €43,300 | €31,570 | -€11,730 | -27.1% |
| Financial debts | 170/4 | €43,300 | €31,570 | -€11,730 | -27.1% |
| Amounts payable within one year | 42/48 | €212,578 | €219,972 | +€7,394 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €11,249 | €11,730 | +€481 | +4.3% |
| Trade debts | 44 | €138,878 | €186,285 | +€47,407 | +34.1% |
| Suppliers | 440/4 | €138,878 | €186,285 | +€47,407 | +34.1% |
| Advances received on contracts in progress | 46 | €50,513 | €2,651 | -€47,862 | -94.8% |
| Taxes, remuneration and social security | 45 | €11,938 | €19,306 | +€7,368 | +61.7% |
| Taxes | 450/3 | €11,938 | €19,306 | +€7,368 | +61.7% |
| Accrued charges and deferred income | 492/3 | €21,000 | €67,203 | +€46,203 | +220.0% |
| Non-recurring operating income | 76A | €395 | - | -€395 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,065 | €13,670 | -€395 | -2.8% |
| Other operating charges | 640/8 | €1,402 | €400 | -€1,002 | -71.5% |
| Non-recurring operating charges | 66A | €1,130 | - | -€1,130 | |
| Gross operating margin | 9900 | €26,053 | €33,228 | +€7,175 | +27.5% |
| Operating profit (loss) | 9901 | €9,456 | €19,158 | +€9,702 | +102.6% |
| Financial charges | 65/66B | €1,560 | €2,531 | +€971 | +62.2% |
| Recurring financial charges | 65 | €1,560 | €2,531 | +€971 | +62.2% |
| Profit (loss) for the period before taxes | 9903 | €7,896 | €16,627 | +€8,731 | +110.6% |
| Income taxes | 67/77 | €2,397 | €4,616 | +€2,219 | +92.6% |
| Profit (loss) for the period | 9904 | €5,499 | €12,011 | +€6,512 | +118.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,499 | €12,011 | +€6,512 | +118.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.