2 AID: 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.
2 AID
Largest movements
- Cash +€43,212
up €43,212 (+34.4%), from €125,759 to €168,971
mainly Net result for the year (+€55,914) and Other debts (+€8,656)
- Current investments +€24,000
up €24,000 (+13.9%), from €172,500 to €196,499
- Reserves +€55,914
up €55,914 (+23.0%), from €243,017 to €298,930
of which Non-distributable reserves: +€55,900
- Other debts +€8,656
up €8,656 (+17.7%), from €48,872 to €57,527
- Gross operating margin +€4,856
up €4,856 (+6.5%), from €75,045 to €79,901
- Financial income -€3,098
down €3,098 (-54.1%), from €5,724 to €2,626
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 | €329,504 | €393,610 | +€64,105 | +19.5% |
| Fixed assets | 21/28 | €6,606 | €3,448 | -€3,158 | -47.8% |
| Tangible fixed assets | 22/27 | €6,606 | €3,448 | -€3,158 | -47.8% |
| Plant, machinery and equipment | 23 | €2,411 | €1,361 | -€1,050 | -43.5% |
| Furniture and vehicles | 24 | €1,734 | €1,614 | -€120 | -6.9% |
| Other tangible fixed assets | 26 | €2,461 | €472 | -€1,988 | -80.8% |
| Current assets | 29/58 | €322,898 | €390,162 | +€67,263 | +20.8% |
| Amounts receivable within one year | 40/41 | €19,529 | €19,312 | -€217 | -1.1% |
| Trade receivables | 40 | €16,117 | €19,312 | +€3,194 | +19.8% |
| Other amounts receivable | 41 | €3,412 | - | -€3,412 | |
| Current investments | 50/53 | €172,500 | €196,499 | +€24,000 | +13.9% |
| Cash at bank and in hand | 54/58 | €125,759 | €168,971 | +€43,212 | +34.4% |
| Deferred charges and accrued income | 490/1 | €5,111 | €5,380 | +€269 | +5.3% |
| Total equity and liabilities | 10/49 | €329,504 | €393,610 | +€64,105 | +19.5% |
| Equity | 10/15 | €255,417 | €311,330 | +€55,914 | +21.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €243,017 | €298,930 | +€55,914 | +23.0% |
| Non-distributable reserves | 130/1 | €240,100 | €296,000 | +€55,900 | +23.3% |
| Other | 1319 | €240,100 | €296,000 | +€55,900 | +23.3% |
| Distributable reserves | 133 | €2,917 | €2,930 | +€14 | +0.5% |
| Amounts payable | 17/49 | €74,087 | €82,279 | +€8,192 | +11.1% |
| Amounts payable within one year | 42/48 | €74,087 | €82,279 | +€8,192 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €5,133 | €5,098 | -€35 | -0.7% |
| Trade debts | 44 | €5,364 | €5,323 | -€41 | -0.8% |
| Suppliers | 440/4 | €5,364 | €5,323 | -€41 | -0.8% |
| Taxes, remuneration and social security | 45 | €14,719 | €14,331 | -€388 | -2.6% |
| Taxes | 450/3 | €14,719 | €13,131 | -€1,588 | -10.8% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €48,872 | €57,527 | +€8,656 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,572 | €3,866 | -€706 | -15.4% |
| Other operating charges | 640/8 | €664 | €809 | +€145 | +21.8% |
| Gross operating margin | 9900 | €75,045 | €79,901 | +€4,856 | +6.5% |
| Operating profit (loss) | 9901 | €69,808 | €75,226 | +€5,417 | +7.8% |
| Financial income | 75/76B | €5,724 | €2,626 | -€3,098 | -54.1% |
| Recurring financial income | 75 | €5,724 | €2,626 | -€3,098 | -54.1% |
| Financial charges | 65/66B | €395 | €315 | -€81 | -20.4% |
| Recurring financial charges | 65 | €395 | €315 | -€81 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €75,137 | €77,537 | +€2,400 | +3.2% |
| Income taxes | 67/77 | €20,897 | €21,623 | +€727 | +3.5% |
| Profit (loss) for the period | 9904 | €54,241 | €55,914 | +€1,673 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €54,241 | €55,914 | +€1,673 | +3.1% |
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 19 October 2026 via checked.be.