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
- Cash -€12,412
down €12,412 (-99.6%), from €12,461 to €49
mainly Other debts (-€13,497) and Tax, wage and social debts (-€4,747)
- Tangible fixed assets -€5,589
down €5,589 (-86.7%), from €6,446 to €857
- Intangible fixed assets +€5,422
new in 2025: €5,422
- Receivables within one year -€4,291
down €4,291 (-87.6%), from €4,898 to €607
of which Trade receivables: -€2,580
- Financial fixed assets +€500
up €500 (+41.7%), from €1,200 to €1,700
- Other debts -€13,497
down €13,497 (-68.1%), from €19,807 to €6,310
- Tax, wage and social debts -€4,747
down €4,747 (-93.1%), from €5,097 to €350
- Trade debts +€1,345
up €1,345 (+58.1%), from €2,313 to €3,658
- Gross operating margin -€10,215
down €10,215 (-80.7%), from €12,651 to €2,435
- Depreciation -€4,496
down €4,496 (-67.4%), from €6,674 to €2,178
- Taxes -€2,760
down €2,760 (-89.9%), from €3,071 to €311
- Financial income +€613
up €613 (+292.5%), from €209 to €822
- Other operating charges -€365
down €365 (-67.4%), from €541 to €176
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 | €25,443 | €8,634 | -€16,808 | -66.1% |
| Fixed assets | 21/28 | €7,646 | €7,979 | +€332 | +4.3% |
| Intangible fixed assets | 21 | - | €5,422 | +€5,422 | |
| Tangible fixed assets | 22/27 | €6,446 | €857 | -€5,589 | -86.7% |
| Furniture and vehicles | 24 | €6,446 | €857 | -€5,589 | -86.7% |
| Financial fixed assets | 28 | €1,200 | €1,700 | +€500 | +41.7% |
| Current assets | 29/58 | €17,796 | €655 | -€17,141 | -96.3% |
| Amounts receivable within one year | 40/41 | €4,898 | €607 | -€4,291 | -87.6% |
| Trade receivables | 40 | €2,580 | €0 | -€2,580 | -100.0% |
| Other amounts receivable | 41 | €2,318 | €607 | -€1,711 | -73.8% |
| Cash at bank and in hand | 54/58 | €12,461 | €49 | -€12,412 | -99.6% |
| Deferred charges and accrued income | 490/1 | €437 | €0 | -€437 | -100.0% |
| Total equity and liabilities | 10/49 | €25,443 | €8,634 | -€16,808 | -66.1% |
| Equity | 10/15 | -€1,775 | -€1,684 | +€91 | +5.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,275 | -€4,184 | +€91 | +2.1% |
| Amounts payable | 17/49 | €27,217 | €10,319 | -€16,899 | -62.1% |
| Amounts payable within one year | 42/48 | €27,217 | €10,319 | -€16,899 | -62.1% |
| Trade debts | 44 | €2,313 | €3,658 | +€1,345 | +58.1% |
| Suppliers | 440/4 | €2,313 | €3,658 | +€1,345 | +58.1% |
| Taxes, remuneration and social security | 45 | €5,097 | €350 | -€4,747 | -93.1% |
| Taxes | 450/3 | €5,097 | €350 | -€4,747 | -93.1% |
| Other amounts payable | 47/48 | €19,807 | €6,310 | -€13,497 | -68.1% |
| Non-recurring operating income | 76A | - | €5,754 | +€5,754 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,674 | €2,178 | -€4,496 | -67.4% |
| Other operating charges | 640/8 | €541 | €176 | -€365 | -67.4% |
| Gross operating margin | 9900 | €12,651 | €2,435 | -€10,215 | -80.7% |
| Operating profit (loss) | 9901 | €5,436 | €81 | -€5,355 | -98.5% |
| Financial income | 75/76B | €209 | €822 | +€613 | +292.5% |
| Recurring financial income | 75 | €209 | €822 | +€613 | +292.5% |
| Financial charges | 65/66B | €742 | €502 | -€239 | -32.3% |
| Recurring financial charges | 65 | €742 | €502 | -€239 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €4,904 | €401 | -€4,503 | -91.8% |
| Income taxes | 67/77 | €3,071 | €311 | -€2,760 | -89.9% |
| Profit (loss) for the period | 9904 | €1,833 | €91 | -€1,743 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,833 | €91 | -€1,743 | -95.1% |
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 4 October 2026 via checked.be.