AFYA: what changed
Two fiscal 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.
AFYA
Largest movements
- Current investments +€200,000
up €200,000 (+250.0%), from €80,000 to €280,000
- Receivables within one year -€192,220
down €192,220 (-82.4%), from €233,403 to €41,183
- Deferred charges and accrued income -€5,567
down €5,567 (-100.0%), from €5,567 to €0
- Cash -€3,944
down €3,944 (-22.3%), from €17,712 to €13,768
mainly Current investments (-€200,000) and Contributions, distributions and other (-€44,809)
- Other debts -€7,506
down €7,506 (-14.3%), from €52,315 to €44,809
- Trade debts +€6,036
up €6,036 (+647.3%), from €932 to €6,968
- Gross operating margin -€7,470
down €7,470 (-9.2%), from €81,626 to €74,156
- Financial income -€5,361
down €5,361 (-39.2%), from €13,667 to €8,306
- Taxes -€4,232
down €4,232 (-15.3%), from €27,711 to €23,479
- Staff costs -€1,774
down €1,774 (-42.5%), from €4,174 to €2,400
- Depreciation +€932
up €932 (+12.7%), from €7,313 to €8,245
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 | €358,600 | €354,333 | -€4,267 | -1.2% |
| Fixed assets | 21/28 | €21,918 | €19,382 | -€2,536 | -11.6% |
| Tangible fixed assets | 22/27 | €21,918 | €19,382 | -€2,536 | -11.6% |
| Land and buildings | 22 | €8,778 | €6,358 | -€2,420 | -27.6% |
| Plant, machinery and equipment | 23 | €8,307 | €10,657 | +€2,350 | +28.3% |
| Furniture and vehicles | 24 | €4,833 | €2,366 | -€2,466 | -51.0% |
| Current assets | 29/58 | €336,682 | €334,951 | -€1,730 | -0.5% |
| Amounts receivable within one year | 40/41 | €233,403 | €41,183 | -€192,220 | -82.4% |
| Other amounts receivable | 41 | €233,403 | €41,183 | -€192,220 | -82.4% |
| Current investments | 50/53 | €80,000 | €280,000 | +€200,000 | +250.0% |
| Cash at bank and in hand | 54/58 | €17,712 | €13,768 | -€3,944 | -22.3% |
| Deferred charges and accrued income | 490/1 | €5,567 | €0 | -€5,567 | -100.0% |
| Total equity and liabilities | 10/49 | €358,600 | €354,333 | -€4,267 | -1.2% |
| Equity | 10/15 | €291,146 | €291,281 | +€135 | 0.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €272,146 | €272,281 | +€135 | 0.0% |
| Distributable reserves | 133 | €272,146 | €272,281 | +€135 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €67,453 | €63,052 | -€4,401 | -6.5% |
| Amounts payable within one year | 42/48 | €67,453 | €63,052 | -€4,401 | -6.5% |
| Trade debts | 44 | €932 | €6,968 | +€6,036 | +647.3% |
| Suppliers | 440/4 | €932 | €6,968 | +€6,036 | +647.3% |
| Taxes, remuneration and social security | 45 | €14,206 | €11,275 | -€2,931 | -20.6% |
| Taxes | 450/3 | €14,206 | €11,275 | -€2,931 | -20.6% |
| Other amounts payable | 47/48 | €52,315 | €44,809 | -€7,506 | -14.3% |
| Remuneration, social security and pensions | 62 | €4,174 | €2,400 | -€1,774 | -42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,313 | €8,245 | +€932 | +12.7% |
| Other operating charges | 640/8 | €1,824 | €2,304 | +€480 | +26.3% |
| Gross operating margin | 9900 | €81,626 | €74,156 | -€7,470 | -9.2% |
| Operating profit (loss) | 9901 | €68,315 | €61,207 | -€7,108 | -10.4% |
| Financial income | 75/76B | €13,667 | €8,306 | -€5,361 | -39.2% |
| Recurring financial income | 75 | €13,667 | €8,306 | -€5,361 | -39.2% |
| Financial charges | 65/66B | €901 | €1,091 | +€190 | +21.1% |
| Recurring financial charges | 65 | €901 | €1,091 | +€190 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €81,081 | €68,422 | -€12,659 | -15.6% |
| Income taxes | 67/77 | €27,711 | €23,479 | -€4,232 | -15.3% |
| Profit (loss) for the period | 9904 | €53,370 | €44,943 | -€8,427 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,370 | €44,943 | -€8,427 | -15.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.