AFS-Consult: 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.
AFS-Consult
Largest movements
- Receivables within one year -€13,843
down €13,843 (-24.4%), from €56,786 to €42,943
of which Trade receivables: -€13,213
- Cash -€1,241
down €1,241 (-49.6%), from €2,503 to €1,262
mainly Trade debts (-€14,272) and Net result for the year (-€572)
- Trade debts -€14,272
down €14,272 (-42.0%), from €33,993 to €19,721
- Gross operating margin +€2,656
up €2,656 (+849.8%), from €313 to €2,969
- Financial charges +€2,247
up €2,247 (+2152.1%), from €104 to €2,351
- Taxes -€67
down €67 (-13.0%), from €516 to €449
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 | €59,637 | €44,275 | -€15,363 | -25.8% |
| Fixed assets | 21/28 | €349 | €70 | -€279 | -80.0% |
| Tangible fixed assets | 22/27 | €349 | €70 | -€279 | -80.0% |
| Furniture and vehicles | 24 | €349 | €70 | -€279 | -80.0% |
| Current assets | 29/58 | €59,289 | €44,205 | -€15,084 | -25.4% |
| Amounts receivable within one year | 40/41 | €56,786 | €42,943 | -€13,843 | -24.4% |
| Trade receivables | 40 | €56,156 | €42,943 | -€13,213 | -23.5% |
| Other amounts receivable | 41 | €630 | - | -€630 | |
| Cash at bank and in hand | 54/58 | €2,503 | €1,262 | -€1,241 | -49.6% |
| Total equity and liabilities | 10/49 | €59,637 | €44,275 | -€15,363 | -25.8% |
| Equity | 10/15 | €17,830 | €17,258 | -€572 | -3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,303 | €2,303 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,303 | €2,303 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,303 | €2,303 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,327 | €8,755 | -€572 | -6.1% |
| Amounts payable | 17/49 | €41,808 | €27,017 | -€14,791 | -35.4% |
| Amounts payable within one year | 42/48 | €41,808 | €27,017 | -€14,791 | -35.4% |
| Trade debts | 44 | €33,993 | €19,721 | -€14,272 | -42.0% |
| Suppliers | 440/4 | €33,993 | €19,721 | -€14,272 | -42.0% |
| Taxes, remuneration and social security | 45 | €783 | €526 | -€257 | -32.9% |
| Taxes | 450/3 | €783 | €526 | -€257 | -32.9% |
| Other amounts payable | 47/48 | €7,032 | €6,770 | -€262 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €279 | €279 | = | 0.0% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €313 | €2,969 | +€2,656 | +849.8% |
| Operating profit (loss) | 9901 | -€416 | €2,228 | +€2,644 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €104 | €2,351 | +€2,247 | +2152.1% |
| Recurring financial charges | 65 | €104 | €2,351 | +€2,247 | +2152.1% |
| Profit (loss) for the period before taxes | 9903 | -€520 | -€123 | +€397 | +76.4% |
| Income taxes | 67/77 | €516 | €449 | -€67 | -13.0% |
| Profit (loss) for the period | 9904 | -€1,036 | -€572 | +€464 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,036 | -€572 | +€464 | +44.8% |
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.