AFRAN 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.
AFRAN CONSULTING
Largest movements
- Tangible fixed assets -€30,372
down €30,372 (-47.3%), from €64,219 to €33,847
of which Furniture and vehicles: -€30,372
- Cash +€25,878
up €25,878 (+259%), from €9,990 to €35,868
mainly Receivables within one year (+€21,986) and Depreciation (+€20,533)
- Receivables within one year -€21,986
down €21,986 (-20.9%), from €105,368 to €83,382
of which Other amounts receivable: -€21,094
- Intangible fixed assets +€2,748
new in 2025: €2,748
- Deferred charges and accrued income -€2,506
down €2,506 (-89.3%), from €2,805 to €299
- Trade debts -€20,808
down €20,808 (-51.2%), from €40,610 to €19,802
- Debts after one year -€10,781
down €10,781 (-28.6%), from €37,717 to €26,936
- Current portion of long-term debt +€4,069
up €4,069 (+22.9%), from €17,739 to €21,808
- Accrued charges and deferred income -€2,000
no longer reported in 2025 (was €2,000)
- Gross operating margin -€14,613
down €14,613 (-14.3%), from €101,976 to €87,363
- Financial charges +€6,013
up €6,013 (+145%), from €4,137 to €10,150
- Taxes -€5,756
down €5,756 (-60.6%), from €9,506 to €3,750
- Staff costs +€5,633
up €5,633 (+13.9%), from €40,416 to €46,049
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.
Derived cash bridge
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 | €186,953 | €160,715 | -€26,238 | -14.0% |
| Fixed assets | 21/28 | €64,390 | €36,766 | -€27,624 | -42.9% |
| Intangible fixed assets | 21 | - | €2,748 | +€2,748 | |
| Tangible fixed assets | 22/27 | €64,219 | €33,847 | -€30,372 | -47.3% |
| Furniture and vehicles | 24 | €61,219 | €30,847 | -€30,372 | -49.6% |
| Other tangible fixed assets | 26 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €171 | €171 | = | 0.0% |
| Current assets | 29/58 | €122,563 | €123,949 | +€1,386 | +1.1% |
| Amounts receivable within one year | 40/41 | €105,368 | €83,382 | -€21,986 | -20.9% |
| Trade receivables | 40 | €24,157 | €23,265 | -€892 | -3.7% |
| Other amounts receivable | 41 | €81,211 | €60,117 | -€21,094 | -26.0% |
| Current investments | 50/53 | €4,400 | €4,400 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,990 | €35,868 | +€25,878 | +259% |
| Deferred charges and accrued income | 490/1 | €2,805 | €299 | -€2,506 | -89.3% |
| Total equity and liabilities | 10/49 | €186,953 | €160,715 | -€26,238 | -14.0% |
| Equity | 10/15 | €64,640 | €66,345 | +€1,705 | +2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,580 | €58,285 | +€1,705 | +3.0% |
| Amounts payable | 17/49 | €122,313 | €94,370 | -€27,943 | -22.8% |
| Amounts payable after more than one year | 17 | €37,717 | €26,936 | -€10,781 | -28.6% |
| Financial debts | 170/4 | €37,717 | €26,936 | -€10,781 | -28.6% |
| Amounts payable within one year | 42/48 | €82,596 | €67,434 | -€15,162 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €17,739 | €21,808 | +€4,069 | +22.9% |
| Trade debts | 44 | €40,610 | €19,802 | -€20,808 | -51.2% |
| Suppliers | 440/4 | €40,610 | €19,802 | -€20,808 | -51.2% |
| Taxes, remuneration and social security | 45 | €24,247 | €24,026 | -€221 | -0.9% |
| Taxes | 450/3 | €24,247 | €11,745 | -€12,502 | -51.6% |
| Remuneration and social security | 454/9 | - | €12,281 | +€12,281 | |
| Other amounts payable | 47/48 | - | €1,798 | +€1,798 | |
| Accrued charges and deferred income | 492/3 | €2,000 | - | -€2,000 | |
| Remuneration, social security and pensions | 62 | €40,416 | €46,049 | +€5,633 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,542 | €20,533 | +€991 | +5.1% |
| Other operating charges | 640/8 | €5,857 | €5,537 | -€320 | -5.5% |
| Gross operating margin | 9900 | €101,976 | €87,363 | -€14,613 | -14.3% |
| Operating profit (loss) | 9901 | €36,161 | €15,244 | -€20,917 | -57.8% |
| Financial income | 75/76B | - | €361 | +€361 | |
| Recurring financial income | 75 | - | €361 | +€361 | |
| Financial charges | 65/66B | €4,137 | €10,150 | +€6,013 | +145% |
| Recurring financial charges | 65 | €4,137 | €10,150 | +€6,013 | +145% |
| Profit (loss) for the period before taxes | 9903 | €32,024 | €5,455 | -€26,569 | -83.0% |
| Income taxes | 67/77 | €9,506 | €3,750 | -€5,756 | -60.6% |
| Profit (loss) for the period | 9904 | €22,518 | €1,705 | -€20,813 | -92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,518 | €1,705 | -€20,813 | -92.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.