AFRICARINE: 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.
AFRICARINE
Largest movements
- Financial fixed assets -€1,800
no longer reported in 2024 (was €1,800)
- Stocks and contracts -€1,720
no longer reported in 2024 (was €1,720)
- Receivables within one year -€200
no longer reported in 2024 (was €200)
- Short-term financial debts -€2,406
no longer reported in 2024 (was €2,406)
- Contributions +€1,859
up €1,859 (+10.0%), from €18,592 to €20,451
- Reserves -€1,859
no longer reported in 2024 (was €1,859)
- Profit (loss) carried forward -€1,475
down €1,475 (-6.7%), from -€21,879 to -€23,354
- Other debts +€324
up €324 (+12.6%), from €2,579 to €2,903
- Gross operating margin -€6,986
down €6,986 (-96.5%), from €7,238 to €252
- Financial charges +€250
up €250 (+21.9%), from €1,141 to €1,392
- Other operating charges -€236
down €236 (-41.3%), from €571 to €335
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,720 | - | -€3,720 | |
| Fixed assets | 21/28 | €1,800 | - | -€1,800 | |
| Financial fixed assets | 28 | €1,800 | - | -€1,800 | |
| Current assets | 29/58 | €1,920 | - | -€1,920 | |
| Stocks and contracts in progress | 3 | €1,720 | - | -€1,720 | |
| Stocks | 30/36 | €1,720 | - | -€1,720 | |
| Amounts receivable within one year | 40/41 | €200 | - | -€200 | |
| Trade receivables | 40 | €200 | - | -€200 | |
| Total equity and liabilities | 10/49 | €3,720 | €0 | -€3,720 | -100% |
| Equity | 10/15 | -€1,428 | -€2,903 | -€1,475 | -103% |
| Contributions | 10/11 | €18,592 | €20,451 | +€1,859 | +10.0% |
| Reserves | 13 | €1,859 | - | -€1,859 | |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Profit (loss) carried forward | 14 | -€21,879 | -€23,354 | -€1,475 | -6.7% |
| Amounts payable | 17/49 | €5,148 | €2,903 | -€2,245 | -43.6% |
| Amounts payable within one year | 42/48 | €5,148 | €2,903 | -€2,245 | -43.6% |
| Financial debts | 43 | €2,406 | - | -€2,406 | |
| Credit institutions | 430/8 | €2,406 | - | -€2,406 | |
| Trade debts | 44 | €163 | - | -€163 | |
| Suppliers | 440/4 | €163 | - | -€163 | |
| Other amounts payable | 47/48 | €2,579 | €2,903 | +€324 | +12.6% |
| Other operating charges | 640/8 | €571 | €335 | -€236 | -41.3% |
| Gross operating margin | 9900 | €7,238 | €252 | -€6,986 | -96.5% |
| Operating profit (loss) | 9901 | €6,668 | -€83 | -€6,751 | |
| Financial charges | 65/66B | €1,141 | €1,392 | +€250 | +21.9% |
| Recurring financial charges | 65 | €1,141 | €1,392 | +€250 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €5,526 | -€1,475 | -€7,001 | |
| Profit (loss) for the period | 9904 | €5,526 | -€1,475 | -€7,001 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,526 | -€1,475 | -€7,001 |
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 28 October 2026 via checked.be.