AfinIT Consulting: 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.
What changed
AfinIT Consulting
NACE 62.200, Computer consultancy and computer facilities management
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€363,749
2024 · €614,871-€251,122
Equity
€3.0m
2024 · €2.7m+€263,749
Cash
€3.4m
2024 · €3.0m+€422,112
Balance sheet total
€7.5m
2024 · €7.3m+€190,699
Largest movements
Assets
- Cash +€422,112
up €422,112 (+13.9%), from €3.0m to €3.4m
mainly Net result for the year (+€363,749) and Receivables within one year (+€178,849)
- Receivables within one year -€178,849
down €178,849 (-5.1%), from €3.5m to €3.3m
of which Trade receivables: -€324,521
Equity and liabilities
- Reserves +€263,749
up €263,749 (+12.1%), from €2.2m to €2.4m
of which Distributable reserves: +€263,749
- Trade debts -€164,750
down €164,750 (-4.0%), from €4.2m to €4.0m
Income statement
- Gross operating margin -€1.2m
down €1.2m (-9.0%), from €13.4m to €12.2m
- Other operating charges -€898,810
down €898,810 (-7.5%), from €12.0m to €11.1m
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.
Result 2024
€614,871
Gross operating margin
-€1.2m
Staff costs
-€31,224
Depreciation
-€21,154
Other operating charges
+€898,810
Other operating items
-€1,602
Financial income
+€5,027
Financial charges
-€26
Taxes
+€108,134
Result 2025
€363,749
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.
From operations
+€580,697
Investment
-€89,675
Financing
-€68,909
Cash 2024
€3.0m
From operations (derived)
+€580,697
Net result for the year
+€363,749
Depreciation
+€138,185
Stocks and contracts
+€3,466
Receivables within one year
+€178,849
Smaller working-capital items
+€567
Trade debts
-€164,750
Tax, wage and social debts
+€60,630
Investment (derived)
-€89,675
Investment in fixed assets (net)
-€89,675
Financing
-€68,909
Debts after one year
-€3,553
Current portion of long-term debt
+€34,644
Contributions, distributions and other
-€100,000
Cash 2025
€3.4m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,319,045 | €7,509,744 | +€190,699 | +2.6% |
| Fixed assets | 21/28 | €802,839 | €754,329 | -€48,510 | -6.0% |
| Tangible fixed assets | 22/27 | €642,515 | €629,571 | -€12,943 | -2.0% |
| Furniture and vehicles | 24 | €162,110 | €172,060 | +€9,950 | +6.1% |
| Other tangible fixed assets | 26 | €480,404 | €457,511 | -€22,893 | -4.8% |
| Financial fixed assets | 28 | €160,324 | €124,758 | -€35,566 | -22.2% |
| Current assets | 29/58 | €6,516,206 | €6,755,415 | +€239,209 | +3.7% |
| Stocks and contracts in progress | 3 | €3,466 | - | -€3,466 | |
| Stocks | 30/36 | €3,466 | - | -€3,466 | |
| Amounts receivable within one year | 40/41 | €3,484,877 | €3,306,027 | -€178,849 | -5.1% |
| Trade receivables | 40 | €3,222,314 | €2,897,793 | -€324,521 | -10.1% |
| Other amounts receivable | 41 | €262,563 | €408,235 | +€145,672 | +55.5% |
| Cash at bank and in hand | 54/58 | €3,027,276 | €3,449,388 | +€422,112 | +13.9% |
| Deferred charges and accrued income | 490/1 | €588 | - | -€588 | |
| Total equity and liabilities | 10/49 | €7,319,045 | €7,509,744 | +€190,699 | +2.6% |
| Equity | 10/15 | €2,688,654 | €2,952,404 | +€263,749 | +9.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,179,069 | €2,442,819 | +€263,749 | +12.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €2,177,210 | €2,440,960 | +€263,749 | +12.1% |
| Profit (loss) carried forward | 14 | €490,993 | €490,993 | = | 0.0% |
| Amounts payable | 17/49 | €4,630,391 | €4,557,341 | -€73,050 | -1.6% |
| Amounts payable after more than one year | 17 | €3,553 | - | -€3,553 | |
| Financial debts | 170/4 | €3,553 | - | -€3,553 | |
| Amounts payable within one year | 42/48 | €4,626,810 | €4,557,333 | -€69,476 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €259,611 | €294,255 | +€34,644 | +13.3% |
| Trade debts | 44 | €4,162,059 | €3,997,309 | -€164,750 | -4.0% |
| Suppliers | 440/4 | €4,162,059 | €3,997,309 | -€164,750 | -4.0% |
| Taxes, remuneration and social security | 45 | €105,139 | €165,770 | +€60,630 | +57.7% |
| Taxes | 450/3 | €98,458 | €152,150 | +€53,691 | +54.5% |
| Remuneration and social security | 454/9 | €6,681 | €13,620 | +€6,939 | +103.9% |
| Other amounts payable | 47/48 | €100,000 | €100,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €28 | €7 | -€21 | -74.7% |
| Non-recurring operating income | 76A | €36,602 | - | -€36,602 | |
| Remuneration, social security and pensions | 62 | €392,729 | €423,953 | +€31,224 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,031 | €138,185 | +€21,154 | +18.1% |
| Other operating charges | 640/8 | €11,985,781 | €11,086,970 | -€898,810 | -7.5% |
| Non-recurring operating charges | 66A | - | €1,602 | +€1,602 | |
| Gross operating margin | 9900 | €13,415,472 | €12,206,383 | -€1.2m | -9.0% |
| Operating profit (loss) | 9901 | €919,931 | €555,674 | -€364,257 | -39.6% |
| Financial income | 75/76B | €10,726 | €15,753 | +€5,027 | +46.9% |
| Recurring financial income | 75 | €10,726 | €15,753 | +€5,027 | +46.9% |
| Financial charges | 65/66B | €9,520 | €9,546 | +€26 | +0.3% |
| Recurring financial charges | 65 | €9,520 | €9,546 | +€26 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €921,138 | €561,881 | -€359,256 | -39.0% |
| Income taxes | 67/77 | €306,266 | €198,132 | -€108,134 | -35.3% |
| Profit (loss) for the period | 9904 | €614,871 | €363,749 | -€251,122 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €614,871 | €363,749 | -€251,122 | -40.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.