AFRICONSULT: 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.
AFRICONSULT
Largest movements
- Receivables within one year -€351,957
down €351,957 (-77.3%), from €455,492 to €103,534
of which Other amounts receivable: -€317,485
- Receivables after one year +€163,380
up €163,380 (+446.2%), from €36,620 to €200,000
- Tangible fixed assets +€13,149
up €13,149 (+150.3%), from €8,747 to €21,896
- Other debts -€104,252
no longer reported in 2025 (was €104,252)
- Tax, wage and social debts -€39,570
down €39,570 (-56.1%), from €70,590 to €31,020
of which Taxes: -€39,978
- Profit (loss) carried forward -€30,561
down €30,561 (-11.2%), from €272,867 to €242,306
- Gross operating margin -€98,733
down €98,733 (-82.6%), from €119,519 to €20,786
- Taxes -€24,512
no longer reported in 2025 (was €24,512)
- Financial income +€7,704
up €7,704 (+189.6%), from €4,063 to €11,768
- Depreciation +€4,423
up €4,423 (+1398.0%), from €316 to €4,739
- Other operating charges -€3,339
down €3,339 (-75.2%), from €4,440 to €1,101
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 | €723,434 | €541,567 | -€181,867 | -25.1% |
| Fixed assets | 21/28 | €224,677 | €237,826 | +€13,149 | +5.9% |
| Tangible fixed assets | 22/27 | €8,747 | €21,896 | +€13,149 | +150.3% |
| Furniture and vehicles | 24 | €8,747 | €21,896 | +€13,149 | +150.3% |
| Financial fixed assets | 28 | €215,930 | €215,930 | = | 0.0% |
| Current assets | 29/58 | €498,758 | €303,741 | -€195,017 | -39.1% |
| Amounts receivable after more than one year | 29 | €36,620 | €200,000 | +€163,380 | +446.2% |
| Other amounts receivable | 291 | €36,620 | €200,000 | +€163,380 | +446.2% |
| Amounts receivable within one year | 40/41 | €455,492 | €103,534 | -€351,957 | -77.3% |
| Trade receivables | 40 | €89,472 | €55,000 | -€34,472 | -38.5% |
| Other amounts receivable | 41 | €366,020 | €48,534 | -€317,485 | -86.7% |
| Cash at bank and in hand | 54/58 | €207 | €207 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €6,439 | - | -€6,439 | |
| Total equity and liabilities | 10/49 | €723,434 | €541,567 | -€181,867 | -25.1% |
| Equity | 10/15 | €468,306 | €437,745 | -€30,561 | -6.5% |
| Contributions | 10/11 | €8,100 | €8,100 | = | 0.0% |
| Reserves | 13 | €187,339 | €187,339 | = | 0.0% |
| Distributable reserves | 133 | €187,339 | €187,339 | = | 0.0% |
| Profit (loss) carried forward | 14 | €272,867 | €242,306 | -€30,561 | -11.2% |
| Amounts payable | 17/49 | €255,128 | €103,822 | -€151,306 | -59.3% |
| Amounts payable within one year | 42/48 | €252,920 | €103,822 | -€149,098 | -59.0% |
| Financial debts | 43 | €49,629 | €50,490 | +€862 | +1.7% |
| Credit institutions | 430/8 | €49,629 | €50,490 | +€862 | +1.7% |
| Trade debts | 44 | €28,450 | €22,312 | -€6,138 | -21.6% |
| Suppliers | 440/4 | €28,450 | €22,312 | -€6,138 | -21.6% |
| Taxes, remuneration and social security | 45 | €70,590 | €31,020 | -€39,570 | -56.1% |
| Taxes | 450/3 | €63,568 | €23,590 | -€39,978 | -62.9% |
| Remuneration and social security | 454/9 | €7,022 | €7,431 | +€408 | +5.8% |
| Other amounts payable | 47/48 | €104,252 | - | -€104,252 | |
| Accrued charges and deferred income | 492/3 | €2,208 | - | -€2,208 | |
| Remuneration, social security and pensions | 62 | €42,801 | €45,138 | +€2,337 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €316 | €4,739 | +€4,423 | +1398.0% |
| Other operating charges | 640/8 | €4,440 | €1,101 | -€3,339 | -75.2% |
| Gross operating margin | 9900 | €119,519 | €20,786 | -€98,733 | -82.6% |
| Operating profit (loss) | 9901 | €71,962 | -€30,192 | -€102,155 | |
| Financial income | 75/76B | €4,063 | €11,768 | +€7,704 | +189.6% |
| Recurring financial income | 75 | €4,063 | €11,768 | +€7,704 | +189.6% |
| Financial charges | 65/66B | €13,352 | €12,137 | -€1,215 | -9.1% |
| Recurring financial charges | 65 | €13,352 | €12,137 | -€1,215 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €62,674 | -€30,561 | -€93,235 | |
| Income taxes | 67/77 | €24,512 | - | -€24,512 | |
| Profit (loss) for the period | 9904 | €38,162 | -€30,561 | -€68,723 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,162 | -€30,561 | -€68,723 |
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 12 October 2026 via checked.be.