AFTERCLAP: 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.
AFTERCLAP
Largest movements
- Cash +€63,654
new in 2025: €63,654
mainly Net result for the year (+€106,395) and Other debts (+€57,604)
- Receivables within one year -€39,271
down €39,271 (-43.1%), from €91,175 to €51,904
of which Trade receivables: -€59,730
- Tangible fixed assets -€8,111
down €8,111 (-3.2%), from €251,097 to €242,986
of which Other tangible fixed assets: -€11,067
- Other debts +€57,604
up €57,604 (+93.5%), from €61,587 to €119,191
- Tax, wage and social debts -€36,442
down €36,442 (-94.9%), from €38,410 to €1,968
of which Taxes: -€36,410
- Profit (loss) carried forward +€26,395
up €26,395 (+13.0%), from €203,612 to €230,007
- Trade debts -€21,180
down €21,180 (-89.0%), from €23,798 to €2,617
- Short-term financial debts -€12,101
down €12,101 (-31.4%), from €38,534 to €26,433
- Gross operating margin +€13,891
up €13,891 (+7.9%), from €176,346 to €190,237
- Depreciation +€12,044
up €12,044 (+30.4%), from €39,596 to €51,640
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 | €384,894 | €398,816 | +€13,922 | +3.6% |
| Fixed assets | 21/28 | €293,718 | €283,259 | -€10,460 | -3.6% |
| Intangible fixed assets | 21 | €42,621 | €40,273 | -€2,348 | -5.5% |
| Tangible fixed assets | 22/27 | €251,097 | €242,986 | -€8,111 | -3.2% |
| Plant, machinery and equipment | 23 | €205 | €70 | -€135 | -65.8% |
| Furniture and vehicles | 24 | €7,043 | €10,134 | +€3,091 | +43.9% |
| Other tangible fixed assets | 26 | €243,848 | €232,781 | -€11,067 | -4.5% |
| Current assets | 29/58 | €91,175 | €115,557 | +€24,382 | +26.7% |
| Amounts receivable within one year | 40/41 | €91,175 | €51,904 | -€39,271 | -43.1% |
| Trade receivables | 40 | €83,791 | €24,061 | -€59,730 | -71.3% |
| Other amounts receivable | 41 | €7,385 | €27,843 | +€20,458 | +277% |
| Cash at bank and in hand | 54/58 | - | €63,654 | +€63,654 | |
| Total equity and liabilities | 10/49 | €384,894 | €398,816 | +€13,922 | +3.6% |
| Equity | 10/15 | €222,212 | €248,607 | +€26,395 | +11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €203,612 | €230,007 | +€26,395 | +13.0% |
| Amounts payable | 17/49 | €162,682 | €150,209 | -€12,473 | -7.7% |
| Amounts payable within one year | 42/48 | €162,329 | €150,209 | -€12,120 | -7.5% |
| Financial debts | 43 | €38,534 | €26,433 | -€12,101 | -31.4% |
| Credit institutions | 430/8 | €38,534 | €26,433 | -€12,101 | -31.4% |
| Trade debts | 44 | €23,798 | €2,617 | -€21,180 | -89.0% |
| Suppliers | 440/4 | €23,798 | €2,617 | -€21,180 | -89.0% |
| Taxes, remuneration and social security | 45 | €38,410 | €1,968 | -€36,442 | -94.9% |
| Taxes | 450/3 | €37,898 | €1,488 | -€36,410 | -96.1% |
| Remuneration and social security | 454/9 | €512 | €480 | -€32 | -6.3% |
| Other amounts payable | 47/48 | €61,587 | €119,191 | +€57,604 | +93.5% |
| Accrued charges and deferred income | 492/3 | €353 | - | -€353 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,596 | €51,640 | +€12,044 | +30.4% |
| Other operating charges | 640/8 | €635 | €400 | -€235 | -37.0% |
| Gross operating margin | 9900 | €176,346 | €190,237 | +€13,891 | +7.9% |
| Operating profit (loss) | 9901 | €136,115 | €138,197 | +€2,081 | +1.5% |
| Financial income | 75/76B | €61 | €110 | +€50 | +81.8% |
| Recurring financial income | 75 | €61 | €110 | +€50 | +81.8% |
| Financial charges | 65/66B | €1,268 | €1,809 | +€542 | +42.7% |
| Recurring financial charges | 65 | €1,268 | €1,809 | +€542 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | €134,908 | €136,498 | +€1,589 | +1.2% |
| Income taxes | 67/77 | €31,296 | €30,102 | -€1,194 | -3.8% |
| Profit (loss) for the period | 9904 | €103,612 | €106,395 | +€2,783 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €103,612 | €106,395 | +€2,783 | +2.7% |
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 15 October 2026 via checked.be.