AFT Services & Consulting: 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.
AFT Services & Consulting
Largest movements
- Receivables within one year -€14,002
down €14,002 (-62.5%), from €22,395 to €8,393
of which Trade receivables: -€14,002
- Tangible fixed assets +€9,880
up €9,880 (+2.9%), from €345,793 to €355,672
of which Furniture and vehicles: +€22,095
- Cash +€6,933
up €6,933 (+181%), from €3,824 to €10,757
mainly Depreciation (+€14,137) and Receivables within one year (+€14,002)
- Receivables after one year -€5,000
no longer reported in 2025 (was €5,000)
- Reserves -€10,000
down €10,000 (-16.8%), from €59,423 to €49,423
- Profit (loss) carried forward +€6,505
up €6,505 (+15.1%), from -€43,036 to -€36,532
- Other debts +€6,385
up €6,385 (+251%), from €2,543 to €8,928
- Gross operating margin +€16,961
up €16,961 (+148%), from €11,467 to €28,428
- Taxes +€3,983
up €3,983 (+415%), from €960 to €4,943
- Depreciation +€1,498
up €1,498 (+11.9%), from €12,639 to €14,137
- Other operating charges +€294
up €294 (+17.0%), from €1,732 to €2,026
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.
Derived cash bridge
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 | €490,651 | €490,090 | -€561 | -0.1% |
| Fixed assets | 21/28 | €458,293 | €468,172 | +€9,880 | +2.2% |
| Tangible fixed assets | 22/27 | €345,793 | €355,672 | +€9,880 | +2.9% |
| Land and buildings | 22 | €342,312 | €331,774 | -€10,538 | -3.1% |
| Plant, machinery and equipment | 23 | €3,481 | €1,803 | -€1,677 | -48.2% |
| Furniture and vehicles | 24 | - | €22,095 | +€22,095 | |
| Financial fixed assets | 28 | €112,500 | €112,500 | = | 0.0% |
| Current assets | 29/58 | €32,358 | €21,917 | -€10,440 | -32.3% |
| Amounts receivable after more than one year | 29 | €5,000 | - | -€5,000 | |
| Other amounts receivable | 291 | €5,000 | - | -€5,000 | |
| Amounts receivable within one year | 40/41 | €22,395 | €8,393 | -€14,002 | -62.5% |
| Trade receivables | 40 | €18,355 | €4,354 | -€14,002 | -76.3% |
| Other amounts receivable | 41 | €4,040 | €4,040 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,824 | €10,757 | +€6,933 | +181% |
| Deferred charges and accrued income | 490/1 | €1,139 | €2,768 | +€1,629 | +143% |
| Total equity and liabilities | 10/49 | €490,651 | €490,090 | -€561 | -0.1% |
| Equity | 10/15 | €475,584 | €472,089 | -€3,495 | -0.7% |
| Contributions | 10/11 | €254,197 | €254,197 | = | 0.0% |
| Revaluation surpluses | 12 | €205,000 | €205,000 | = | 0.0% |
| Reserves | 13 | €59,423 | €49,423 | -€10,000 | -16.8% |
| Distributable reserves | 133 | €59,423 | €49,423 | -€10,000 | -16.8% |
| Profit (loss) carried forward | 14 | -€43,036 | -€36,532 | +€6,505 | +15.1% |
| Amounts payable | 17/49 | €15,067 | €18,001 | +€2,934 | +19.5% |
| Amounts payable within one year | 42/48 | €15,067 | €18,001 | +€2,934 | +19.5% |
| Financial debts | 43 | €4,329 | €3,682 | -€647 | -14.9% |
| Credit institutions | 430/8 | €4,329 | €3,682 | -€647 | -14.9% |
| Trade debts | 44 | €1,652 | €190 | -€1,461 | -88.5% |
| Suppliers | 440/4 | €1,652 | €190 | -€1,461 | -88.5% |
| Advances received on contracts in progress | 46 | €4,000 | - | -€4,000 | |
| Taxes, remuneration and social security | 45 | €2,542 | €5,200 | +€2,658 | +105% |
| Taxes | 450/3 | €2,542 | €5,200 | +€2,658 | +105% |
| Other amounts payable | 47/48 | €2,543 | €8,928 | +€6,385 | +251% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,639 | €14,137 | +€1,498 | +11.9% |
| Other operating charges | 640/8 | €1,732 | €2,026 | +€294 | +17.0% |
| Gross operating margin | 9900 | €11,467 | €28,428 | +€16,961 | +148% |
| Operating profit (loss) | 9901 | -€2,904 | €12,264 | +€15,168 | |
| Financial income | 75/76B | €0 | €9 | +€9 | +28,500% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +28,500% |
| Financial charges | 65/66B | €806 | €825 | +€18 | +2.3% |
| Recurring financial charges | 65 | €806 | €825 | +€18 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,710 | €11,448 | +€15,158 | |
| Income taxes | 67/77 | €960 | €4,943 | +€3,983 | +415% |
| Profit (loss) for the period | 9904 | -€4,671 | €6,505 | +€11,175 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,671 | €6,505 | +€11,175 |
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 13 October 2026 via checked.be.