AFRAT FOOD: 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.
AFRAT FOOD
Largest movements
- Cash -€1
no longer reported in 2024 (was €1)
mainly Net result for the year (-€1,723)
- Profit (loss) carried forward -€1,723
down €1,723 (-38.3%), from -€4,500 to -€6,223
- Other debts +€1,443
up €1,443 (+32.1%), from €4,501 to €5,943
- Trade debts +€166
new in 2024: €166
- Short-term financial debts +€114
new in 2024: €114
- Gross operating margin +€2,892
up €2,892 (+64.3%), from -€4,500 to -€1,608
- Purchases and services -€2,892
down €2,892 (-64.3%), from €4,500 to €1,608
- Financial charges +€115
new in 2024: €115
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 | €1 | - | -€1 | |
| Current assets | 29/58 | €1 | - | -€1 | |
| Cash at bank and in hand | 54/58 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €1 | €0 | -€1 | -100% |
| Equity | 10/15 | -€4,500 | -€6,223 | -€1,723 | -38.3% |
| Profit (loss) carried forward | 14 | -€4,500 | -€6,223 | -€1,723 | -38.3% |
| Amounts payable | 17/49 | €4,501 | €6,223 | +€1,722 | +38.3% |
| Amounts payable within one year | 42/48 | €4,501 | €6,223 | +€1,722 | +38.3% |
| Financial debts | 43 | - | €114 | +€114 | |
| Credit institutions | 430/8 | - | €114 | +€114 | |
| Trade debts | 44 | - | €166 | +€166 | |
| Suppliers | 440/4 | - | €166 | +€166 | |
| Other amounts payable | 47/48 | €4,501 | €5,943 | +€1,443 | +32.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,500 | €1,608 | -€2,892 | -64.3% |
| Gross operating margin | 9900 | -€4,500 | -€1,608 | +€2,892 | +64.3% |
| Operating profit (loss) | 9901 | -€4,500 | -€1,608 | +€2,892 | +64.3% |
| Financial charges | 65/66B | - | €115 | +€115 | |
| Recurring financial charges | 65 | - | €115 | +€115 | |
| Profit (loss) for the period before taxes | 9903 | -€4,500 | -€1,723 | +€2,777 | +61.7% |
| Profit (loss) for the period | 9904 | -€4,500 | -€1,723 | +€2,777 | +61.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,500 | -€1,723 | +€2,777 | +61.7% |
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 25 October 2026 via checked.be.