CAFIDI: 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.
CAFIDI
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€161,000
new in 2025: €161,000
- Short-term financial debts -€152,000
down €152,000 (-16.7%), from €911,000 to €759,000
- Financial income +€41,250
up €41,250, from €0 to €41,250
- Financial charges -€17,552
down €17,552 (-30.5%), from €57,466 to €39,914
- Gross operating margin +€1,400
up €1,400 (+33.5%), from -€4,178 to -€2,779
- Other operating charges +€593
up €593 (+154.2%), from €384 to €977
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 | €2,994,016 | €2,995,076 | +€1,060 | 0.0% |
| Fixed assets | 21/28 | €2,805,275 | €2,805,275 | = | 0.0% |
| Financial fixed assets | 28 | €2,805,275 | €2,805,275 | = | 0.0% |
| Current assets | 29/58 | €188,741 | €189,801 | +€1,060 | +0.6% |
| Amounts receivable within one year | 40/41 | €180,000 | €188,000 | +€8,000 | +4.4% |
| Other amounts receivable | 41 | €180,000 | €188,000 | +€8,000 | +4.4% |
| Cash at bank and in hand | 54/58 | €8,741 | €1,801 | -€6,940 | -79.4% |
| Total equity and liabilities | 10/49 | €2,994,016 | €2,995,076 | +€1,060 | 0.0% |
| Equity | 10/15 | €1,454,700 | €1,452,280 | -€2,420 | -0.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Revaluation surpluses | 12 | €724,625 | €724,625 | = | 0.0% |
| Profit (loss) carried forward | 14 | €630,075 | €627,655 | -€2,420 | -0.4% |
| Amounts payable | 17/49 | €1,539,316 | €1,542,797 | +€3,481 | +0.2% |
| Amounts payable after more than one year | 17 | €617,650 | €617,650 | = | 0.0% |
| Financial debts | 170/4 | €617,650 | €617,650 | = | 0.0% |
| Amounts payable within one year | 42/48 | €912,592 | €920,000 | +€7,408 | +0.8% |
| Financial debts | 43 | €911,000 | €759,000 | -€152,000 | -16.7% |
| Credit institutions | 430/8 | €911,000 | €759,000 | -€152,000 | -16.7% |
| Trade debts | 44 | €1,592 | €0 | -€1,592 | -100.0% |
| Suppliers | 440/4 | €1,592 | €0 | -€1,592 | -100.0% |
| Other amounts payable | 47/48 | - | €161,000 | +€161,000 | |
| Accrued charges and deferred income | 492/3 | €9,074 | €5,147 | -€3,927 | -43.3% |
| Other operating charges | 640/8 | €384 | €977 | +€593 | +154.2% |
| Gross operating margin | 9900 | -€4,178 | -€2,779 | +€1,400 | +33.5% |
| Operating profit (loss) | 9901 | -€4,563 | -€3,756 | +€807 | +17.7% |
| Financial income | 75/76B | €0 | €41,250 | +€41,250 | |
| Recurring financial income | 75 | €0 | €41,250 | +€41,250 | |
| Financial charges | 65/66B | €57,466 | €39,914 | -€17,552 | -30.5% |
| Recurring financial charges | 65 | €57,466 | €39,914 | -€17,552 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | -€62,029 | -€2,420 | +€59,609 | +96.1% |
| Profit (loss) for the period | 9904 | -€62,029 | -€2,420 | +€59,609 | +96.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,029 | -€2,420 | +€59,609 | +96.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.