AFK BOIS: 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.
AFK BOIS
Largest movements
- Receivables within one year +€8,198
up €8,198 (+106%), from €7,717 to €15,915
of which Trade receivables: +€10,315
- Tangible fixed assets -€2,000
down €2,000 (-57.1%), from €3,500 to €1,500
- Cash +€830
up €830 (+69.2%), from €1,199 to €2,030
mainly Net result for the year (+€7,178) and Depreciation (+€2,000)
- Deferred charges and accrued income -€706
no longer reported in 2024 (was €706)
- Profit (loss) carried forward +€7,178
up €7,178 (+57.8%), from -€12,418 to -€5,240
- Other debts -€1,859
no longer reported in 2024 (was €1,859)
- Trade debts +€1,004
up €1,004 (+19.1%), from €5,267 to €6,270
- Gross operating margin +€7,112
up €7,112 (+320%), from €2,220 to €9,332
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.
Derived cash bridge
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 | €13,308 | €19,630 | +€6,322 | +47.5% |
| Fixed assets | 21/28 | €3,686 | €1,686 | -€2,000 | -54.3% |
| Tangible fixed assets | 22/27 | €3,500 | €1,500 | -€2,000 | -57.1% |
| Furniture and vehicles | 24 | €3,500 | €1,500 | -€2,000 | -57.1% |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €9,622 | €17,944 | +€8,322 | +86.5% |
| Amounts receivable within one year | 40/41 | €7,717 | €15,915 | +€8,198 | +106% |
| Trade receivables | 40 | €3,043 | €13,358 | +€10,315 | +339% |
| Other amounts receivable | 41 | €4,674 | €2,556 | -€2,117 | -45.3% |
| Cash at bank and in hand | 54/58 | €1,199 | €2,030 | +€830 | +69.2% |
| Deferred charges and accrued income | 490/1 | €706 | - | -€706 | |
| Total equity and liabilities | 10/49 | €13,308 | €19,630 | +€6,322 | +47.5% |
| Equity | 10/15 | €6,182 | €13,360 | +€7,178 | +116% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,418 | -€5,240 | +€7,178 | +57.8% |
| Amounts payable | 17/49 | €7,126 | €6,270 | -€856 | -12.0% |
| Amounts payable within one year | 42/48 | €7,126 | €6,270 | -€856 | -12.0% |
| Trade debts | 44 | €5,267 | €6,270 | +€1,004 | +19.1% |
| Suppliers | 440/4 | €5,267 | €6,270 | +€1,004 | +19.1% |
| Other amounts payable | 47/48 | €1,859 | - | -€1,859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €2,000 | = | 0.0% |
| Other operating charges | 640/8 | €238 | €186 | -€52 | -22.0% |
| Gross operating margin | 9900 | €2,220 | €9,332 | +€7,112 | +320% |
| Operating profit (loss) | 9901 | -€18 | €7,146 | +€7,164 | |
| Financial income | 75/76B | - | €78 | +€78 | |
| Recurring financial income | 75 | - | €78 | +€78 | |
| Financial charges | 65/66B | €88 | €46 | -€42 | -47.3% |
| Recurring financial charges | 65 | €88 | €46 | -€42 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | -€106 | €7,178 | +€7,284 | |
| Profit (loss) for the period | 9904 | -€106 | €7,178 | +€7,284 | |
| Profit (loss) for the period to be appropriated | 9905 | -€106 | €7,178 | +€7,284 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.