Afinance: 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.
Afinance
Largest movements
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Cash +€16,989
up €16,989 (+22.8%), from €74,600 to €91,589
mainly Current investments (+€100,000) and Net result for the year (+€99,495)
- Reserves -€183,505
down €183,505 (-96.5%), from €190,172 to €6,667
- Other debts +€99,413
up €99,413 (+9009.0%), from €1,103 to €100,517
- Tax, wage and social debts +€2,205
up €2,205 (+33.6%), from €6,559 to €8,764
- Gross operating margin +€37,351
up €37,351 (+39.0%), from €95,829 to €133,180
- Taxes +€8,581
up €8,581 (+43.0%), from €19,972 to €28,553
- Depreciation +€3,340
up €3,340 (+266.1%), from €1,255 to €4,596
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 | €205,895 | €123,020 | -€82,875 | -40.3% |
| Fixed assets | 21/28 | €7,799 | €6,193 | -€1,606 | -20.6% |
| Tangible fixed assets | 22/27 | €7,799 | €6,193 | -€1,606 | -20.6% |
| Plant, machinery and equipment | 23 | €953 | €124 | -€829 | -87.0% |
| Furniture and vehicles | 24 | €6,846 | €3,210 | -€3,636 | -53.1% |
| Other tangible fixed assets | 26 | - | €2,859 | +€2,859 | |
| Current assets | 29/58 | €198,096 | €116,827 | -€81,269 | -41.0% |
| Amounts receivable within one year | 40/41 | €22,566 | €23,715 | +€1,148 | +5.1% |
| Trade receivables | 40 | €17,183 | €17,785 | +€601 | +3.5% |
| Other amounts receivable | 41 | €5,383 | €5,930 | +€547 | +10.2% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €74,600 | €91,589 | +€16,989 | +22.8% |
| Deferred charges and accrued income | 490/1 | €929 | €1,523 | +€594 | +63.9% |
| Total equity and liabilities | 10/49 | €205,895 | €123,020 | -€82,875 | -40.3% |
| Equity | 10/15 | €195,172 | €11,667 | -€183,505 | -94.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €190,172 | €6,667 | -€183,505 | -96.5% |
| Distributable reserves | 133 | €190,172 | €6,667 | -€183,505 | -96.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €10,723 | €111,353 | +€100,630 | +938.4% |
| Amounts payable within one year | 42/48 | €10,723 | €111,353 | +€100,630 | +938.4% |
| Trade debts | 44 | €3,061 | €2,072 | -€988 | -32.3% |
| Suppliers | 440/4 | €3,061 | €2,072 | -€988 | -32.3% |
| Taxes, remuneration and social security | 45 | €6,559 | €8,764 | +€2,205 | +33.6% |
| Taxes | 450/3 | €6,559 | €8,764 | +€2,205 | +33.6% |
| Other amounts payable | 47/48 | €1,103 | €100,517 | +€99,413 | +9009.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,255 | €4,596 | +€3,340 | +266.1% |
| Other operating charges | 640/8 | €1,361 | €1,960 | +€599 | +44.0% |
| Gross operating margin | 9900 | €95,829 | €133,180 | +€37,351 | +39.0% |
| Operating profit (loss) | 9901 | €93,213 | €126,625 | +€33,412 | +35.8% |
| Financial income | 75/76B | €1,185 | €1,612 | +€428 | +36.1% |
| Recurring financial income | 75 | €1,185 | €1,612 | +€428 | +36.1% |
| Financial charges | 65/66B | €195 | €188 | -€6 | -3.2% |
| Recurring financial charges | 65 | €195 | €188 | -€6 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €94,203 | €128,049 | +€33,846 | +35.9% |
| Income taxes | 67/77 | €19,972 | €28,553 | +€8,581 | +43.0% |
| Profit (loss) for the period | 9904 | €74,231 | €99,495 | +€25,265 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €74,231 | €99,495 | +€25,265 | +34.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.