AIFFA: 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.
AIFFA
Largest movements
- Tangible fixed assets -€11,215
down €11,215 (-3.8%), from €293,376 to €282,161
- Debts after one year -€29,024
down €29,024 (-16.5%), from €175,802 to €146,778
- Current portion of long-term debt +€12,679
new in 2024: €12,679
- Other debts +€12,338
up €12,338 (+485%), from €2,544 to €14,882
- Profit (loss) carried forward -€9,325
down €9,325 (-11.1%), from €83,832 to €74,507
- Turnover -€23,361
no longer reported in 2024 (was €23,361)
- Gross operating margin +€17,660
up €17,660 (+191%), from €9,247 to €26,907
- Depreciation +€15,171
up €15,171 (+173%), from €8,768 to €23,939
- Purchases and services -€14,114
no longer reported in 2024 (was €14,114)
- Financial charges +€5,434
up €5,434 (+486%), from €1,117 to €6,551
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €297,670 | €284,003 | -€13,667 | -4.6% |
| Fixed assets | 21/28 | €293,376 | €282,161 | -€11,215 | -3.8% |
| Tangible fixed assets | 22/27 | €293,376 | €282,161 | -€11,215 | -3.8% |
| Land and buildings | 22 | €293,376 | €282,161 | -€11,215 | -3.8% |
| Current assets | 29/58 | €4,294 | €1,843 | -€2,451 | -57.1% |
| Amounts receivable within one year | 40/41 | €680 | - | -€680 | |
| Other amounts receivable | 41 | €680 | - | -€680 | |
| Cash at bank and in hand | 54/58 | €3,614 | €1,843 | -€1,771 | -49.0% |
| Total equity and liabilities | 10/49 | €297,670 | €284,003 | -€13,667 | -4.6% |
| Equity | 10/15 | €117,918 | €108,592 | -€9,326 | -7.9% |
| Contributions | 10/11 | €30,987 | €30,987 | -€0 | 0.0% |
| Capital | 10 | €30,987 | €30,987 | -€0 | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | -€0 | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | -€0 | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €83,832 | €74,507 | -€9,325 | -11.1% |
| Amounts payable | 17/49 | €179,752 | €175,411 | -€4,341 | -2.4% |
| Amounts payable after more than one year | 17 | €175,802 | €146,778 | -€29,024 | -16.5% |
| Financial debts | 170/4 | €175,802 | €146,778 | -€29,024 | -16.5% |
| Amounts payable within one year | 42/48 | €3,950 | €28,634 | +€24,684 | +625% |
| Current portion of amounts payable after more than one year | 42 | - | €12,679 | +€12,679 | |
| Trade debts | 44 | €1,406 | €1,073 | -€333 | -23.7% |
| Suppliers | 440/4 | €1,406 | €1,073 | -€333 | -23.7% |
| Other amounts payable | 47/48 | €2,544 | €14,882 | +€12,338 | +485% |
| Turnover | 70 | €23,361 | - | -€23,361 | |
| Goods, raw materials, services and sundry goods | 60/61 | €14,114 | - | -€14,114 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,768 | €23,939 | +€15,171 | +173% |
| Other operating charges | 640/8 | €2,276 | €3,600 | +€1,324 | +58.2% |
| Non-recurring operating charges | 66A | - | €57 | +€57 | |
| Gross operating margin | 9900 | €9,247 | €26,907 | +€17,660 | +191% |
| Operating profit (loss) | 9901 | -€1,797 | -€689 | +€1,108 | +61.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,117 | €6,551 | +€5,434 | +486% |
| Recurring financial charges | 65 | €1,117 | €6,551 | +€5,434 | +486% |
| Profit (loss) for the period before taxes | 9903 | -€2,914 | -€7,239 | -€4,325 | -148% |
| Income taxes | 67/77 | - | €2,087 | +€2,087 | |
| Profit (loss) for the period | 9904 | -€2,914 | -€9,326 | -€6,412 | -220% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,914 | -€9,326 | -€6,412 | -220% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.