AFRIBIO: 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.
AFRIBIO
Largest movements
- Cash -€11,012
down €11,012 (-53.5%), from €20,573 to €9,560
mainly Debts after one year (-€9,495) and Net result for the year (-€5,033)
- Tangible fixed assets -€1,769
down €1,769 (-77.8%), from €2,274 to €505
of which Furniture and vehicles: -€1,655
- Current investments +€1,723
up €1,723 (+2.1%), from €81,576 to €83,299
- Receivables within one year -€1,434
down €1,434 (-49.7%), from €2,884 to €1,450
of which Other amounts receivable: -€1,131
- Deferred charges and accrued income -€1,165
down €1,165 (-99.0%), from €1,177 to €12
- Debts after one year -€9,495
down €9,495 (-44.8%), from €21,191 to €11,696
- Profit (loss) carried forward -€5,033
down €5,033 (-12.9%), from -€39,114 to -€44,147
- Gross operating margin +€16,994
up €16,994 (+84.1%), from -€20,196 to -€3,201
- Depreciation -€2,147
down €2,147 (-95.0%), from €2,261 to €114
- Other operating charges +€1,672
up €1,672 (+246.8%), from €678 to €2,349
- Financial charges -€373
down €373 (-47.1%), from €793 to €420
- Financial income -€278
down €278 (-19.4%), from €1,429 to €1,151
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 | €108,588 | €94,931 | -€13,657 | -12.6% |
| Fixed assets | 21/28 | €2,379 | €610 | -€1,769 | -74.4% |
| Tangible fixed assets | 22/27 | €2,274 | €505 | -€1,769 | -77.8% |
| Furniture and vehicles | 24 | €1,655 | - | -€1,655 | |
| Other tangible fixed assets | 26 | €619 | €505 | -€114 | -18.4% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €106,209 | €94,321 | -€11,889 | -11.2% |
| Amounts receivable within one year | 40/41 | €2,884 | €1,450 | -€1,434 | -49.7% |
| Trade receivables | 40 | €1,753 | €1,450 | -€303 | -17.3% |
| Other amounts receivable | 41 | €1,131 | - | -€1,131 | |
| Current investments | 50/53 | €81,576 | €83,299 | +€1,723 | +2.1% |
| Cash at bank and in hand | 54/58 | €20,573 | €9,560 | -€11,012 | -53.5% |
| Deferred charges and accrued income | 490/1 | €1,177 | €12 | -€1,165 | -99.0% |
| Total equity and liabilities | 10/49 | €108,588 | €94,931 | -€13,657 | -12.6% |
| Equity | 10/15 | €85,886 | €80,853 | -€5,033 | -5.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €105,000 | €105,000 | = | 0.0% |
| Distributable reserves | 133 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,114 | -€44,147 | -€5,033 | -12.9% |
| Amounts payable | 17/49 | €22,702 | €14,078 | -€8,624 | -38.0% |
| Amounts payable after more than one year | 17 | €21,191 | €11,696 | -€9,495 | -44.8% |
| Other amounts payable | 178/9 | €21,191 | €11,696 | -€9,495 | -44.8% |
| Amounts payable within one year | 42/48 | €1,205 | €2,235 | +€1,030 | +85.4% |
| Trade debts | 44 | €977 | €2,000 | +€1,023 | +104.8% |
| Suppliers | 440/4 | €977 | €2,000 | +€1,023 | +104.8% |
| Taxes, remuneration and social security | 45 | €228 | €235 | +€6 | +2.8% |
| Taxes | 450/3 | €228 | €235 | +€6 | +2.8% |
| Accrued charges and deferred income | 492/3 | €306 | €148 | -€159 | -51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,261 | €114 | -€2,147 | -95.0% |
| Other operating charges | 640/8 | €678 | €2,349 | +€1,672 | +246.8% |
| Gross operating margin | 9900 | -€20,196 | -€3,201 | +€16,994 | +84.1% |
| Operating profit (loss) | 9901 | -€23,134 | -€5,665 | +€17,470 | +75.5% |
| Financial income | 75/76B | €1,429 | €1,151 | -€278 | -19.4% |
| Recurring financial income | 75 | €1,429 | €1,151 | -€278 | -19.4% |
| Financial charges | 65/66B | €793 | €420 | -€373 | -47.1% |
| Recurring financial charges | 65 | €793 | €420 | -€373 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | -€22,499 | -€4,934 | +€17,565 | +78.1% |
| Income taxes | 67/77 | €180 | €100 | -€80 | -44.7% |
| Profit (loss) for the period | 9904 | -€22,678 | -€5,033 | +€17,645 | +77.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,678 | -€5,033 | +€17,645 | +77.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.