AFIMOSA: 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.
AFIMOSA
Largest movements
- Receivables within one year -€89,674
down €89,674 (-67.5%), from €132,818 to €43,145
of which Trade receivables: -€89,348
- Cash +€3,372
new in 2025: €3,372
mainly Receivables within one year (+€89,674)
- Trade debts -€55,634
down €55,634 (-99.6%), from €55,845 to €211
- Other debts -€26,310
down €26,310 (-92.2%), from €28,541 to €2,231
- Short-term financial debts -€4,159
no longer reported in 2025 (was €4,159)
- Gross operating margin -€1,682
down €1,682 (-51.3%), from €3,280 to €1,598
- Financial charges -€1,069
down €1,069 (-54.1%), from €1,977 to €908
- Taxes -€694
down €694 (-44.3%), from €1,567 to €873
- Other operating charges -€200
down €200 (-92.6%), from €216 to €16
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 | €132,818 | €46,516 | -€86,302 | -65.0% |
| Current assets | 29/58 | €132,818 | €46,516 | -€86,302 | -65.0% |
| Amounts receivable within one year | 40/41 | €132,818 | €43,145 | -€89,674 | -67.5% |
| Trade receivables | 40 | €128,951 | €39,602 | -€89,348 | -69.3% |
| Other amounts receivable | 41 | €3,868 | €3,542 | -€326 | -8.4% |
| Cash at bank and in hand | 54/58 | - | €3,372 | +€3,372 | |
| Total equity and liabilities | 10/49 | €132,818 | €46,516 | -€86,302 | -65.0% |
| Equity | 10/15 | €44,273 | €44,074 | -€199 | -0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,920 | €20,920 | = | 0.0% |
| Distributable reserves | 133 | €20,920 | €20,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,753 | €4,554 | -€199 | -4.2% |
| Amounts payable | 17/49 | €88,546 | €2,442 | -€86,103 | -97.2% |
| Amounts payable within one year | 42/48 | €88,546 | €2,442 | -€86,103 | -97.2% |
| Financial debts | 43 | €4,159 | - | -€4,159 | |
| Credit institutions | 430/8 | €4,159 | - | -€4,159 | |
| Trade debts | 44 | €55,845 | €211 | -€55,634 | -99.6% |
| Suppliers | 440/4 | €55,845 | €211 | -€55,634 | -99.6% |
| Other amounts payable | 47/48 | €28,541 | €2,231 | -€26,310 | -92.2% |
| Other operating charges | 640/8 | €216 | €16 | -€200 | -92.6% |
| Gross operating margin | 9900 | €3,280 | €1,598 | -€1,682 | -51.3% |
| Operating profit (loss) | 9901 | €3,064 | €1,582 | -€1,482 | -48.4% |
| Financial charges | 65/66B | €1,977 | €908 | -€1,069 | -54.1% |
| Recurring financial charges | 65 | €1,977 | €908 | -€1,069 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €1,086 | €674 | -€412 | -38.0% |
| Income taxes | 67/77 | €1,567 | €873 | -€694 | -44.3% |
| Profit (loss) for the period | 9904 | -€481 | -€199 | +€282 | +58.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€481 | -€199 | +€282 | +58.6% |
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 8 October 2026 via checked.be.