3D AIM TRAINER: 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.
3D AIM TRAINER
Largest movements
- Receivables within one year -€880,656
down €880,656 (-31.0%), from €2.8m to €2.0m
of which Trade receivables: -€2.4m
- Cash -€493,836
down €493,836 (-79.5%), from €620,993 to €127,158
mainly Other debts (-€1.4m) and Trade debts (-€46,923)
- Other debts -€1.4m
down €1.4m (-100%), from €1.4m to €0
- Profit (loss) carried forward +€105,892
up €105,892 (+25.8%), from -€410,757 to -€304,865
- Trade debts -€46,923
down €46,923 (-65.2%), from €71,988 to €25,064
- Tax, wage and social debts -€36,345
down €36,345 (-18.8%), from €193,170 to €156,825
of which Taxes: -€48,359
- Gross operating margin +€475,845
up €475,845 (+35.8%), from €1.3m to €1.8m
- Staff costs +€437,600
up €437,600 (+37.1%), from €1.2m to €1.6m
- Other operating charges +€29,921
up €29,921 (+1,739%), from €1,720 to €31,641
- Financial income +€28,481
up €28,481 (+14,790%), from €193 to €28,673
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 | €3,471,396 | €2,088,788 | -€1.4m | -39.8% |
| Fixed assets | 21/28 | €6,071 | €3,311 | -€2,760 | -45.5% |
| Tangible fixed assets | 22/27 | €4,661 | €1,901 | -€2,760 | -59.2% |
| Plant, machinery and equipment | 23 | €4,040 | €1,539 | -€2,502 | -61.9% |
| Furniture and vehicles | 24 | €621 | €363 | -€258 | -41.6% |
| Financial fixed assets | 28 | €1,410 | €1,410 | = | 0.0% |
| Current assets | 29/58 | €3,465,325 | €2,085,477 | -€1.4m | -39.8% |
| Amounts receivable within one year | 40/41 | €2,838,975 | €1,958,319 | -€880,656 | -31.0% |
| Trade receivables | 40 | €2,831,799 | €454,149 | -€2.4m | -84.0% |
| Other amounts receivable | 41 | €7,176 | €1,504,171 | +€1.5m | +20,862% |
| Cash at bank and in hand | 54/58 | €620,993 | €127,158 | -€493,836 | -79.5% |
| Deferred charges and accrued income | 490/1 | €5,356 | €0 | -€5,356 | -100% |
| Total equity and liabilities | 10/49 | €3,471,396 | €2,088,788 | -€1.4m | -39.8% |
| Equity | 10/15 | €1,668,745 | €1,774,637 | +€105,892 | +6.3% |
| Contributions | 10/11 | €2,079,502 | €2,079,502 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€410,757 | -€304,865 | +€105,892 | +25.8% |
| Amounts payable | 17/49 | €1,802,651 | €314,151 | -€1.5m | -82.6% |
| Amounts payable within one year | 42/48 | €1,681,658 | €181,889 | -€1.5m | -89.2% |
| Trade debts | 44 | €71,988 | €25,064 | -€46,923 | -65.2% |
| Suppliers | 440/4 | €71,988 | €25,064 | -€46,923 | -65.2% |
| Taxes, remuneration and social security | 45 | €193,170 | €156,825 | -€36,345 | -18.8% |
| Taxes | 450/3 | €85,145 | €36,786 | -€48,359 | -56.8% |
| Remuneration and social security | 454/9 | €108,026 | €120,039 | +€12,014 | +11.1% |
| Other amounts payable | 47/48 | €1,416,500 | €0 | -€1.4m | -100% |
| Accrued charges and deferred income | 492/3 | €120,992 | €132,262 | +€11,270 | +9.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,180,948 | €1,618,547 | +€437,600 | +37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,576 | €2,754 | -€822 | -23.0% |
| Other operating charges | 640/8 | €1,720 | €31,641 | +€29,921 | +1,739% |
| Non-recurring operating charges | 66A | €0 | €6 | +€6 | |
| Gross operating margin | 9900 | €1,328,774 | €1,804,619 | +€475,845 | +35.8% |
| Operating profit (loss) | 9901 | €142,530 | €151,671 | +€9,141 | +6.4% |
| Financial income | 75/76B | €193 | €28,673 | +€28,481 | +14,790% |
| Recurring financial income | 75 | €193 | €28,673 | +€28,481 | +14,790% |
| Financial charges | 65/66B | €70,329 | €70,157 | -€172 | -0.2% |
| Recurring financial charges | 65 | €70,329 | €70,157 | -€172 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €72,394 | €110,187 | +€37,793 | +52.2% |
| Income taxes | 67/77 | €2,801 | €4,295 | +€1,494 | +53.3% |
| Profit (loss) for the period | 9904 | €69,592 | €105,892 | +€36,300 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €69,592 | €105,892 | +€36,300 | +52.2% |
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 16 October 2026 via checked.be.