A.I.C.: 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.
A.I.C.
Largest movements
- Cash +€1,205
up €1,205 (+8.2%), from €14,632 to €15,837
mainly Net result for the year (+€3,307) and Receivables within one year (+€957)
- Profit (loss) carried forward +€3,307
up €3,307 (+7.1%), from -€46,556 to -€43,249
- Trade debts -€3,059
down €3,059 (-73.1%), from €4,184 to €1,125
- Financial income -€5,457
down €5,457 (-59.4%), from €9,182 to €3,725
- Gross operating margin +€2,588
up €2,588, from -€2,412 to €176
- Taxes -€108
no longer reported in 2024 (was €108)
- Depreciation -€70
no longer reported in 2024 (was €70)
- Financial charges +€60
up €60 (+12.9%), from €465 to €525
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.
Cash bridge derived
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 | €117,429 | €117,677 | +€248 | +0.2% |
| Current assets | 29/58 | €117,429 | €117,677 | +€248 | +0.2% |
| Amounts receivable within one year | 40/41 | €15,762 | €14,805 | -€957 | -6.1% |
| Trade receivables | 40 | €14,951 | €13,994 | -€957 | -6.4% |
| Other amounts receivable | 41 | €811 | €811 | = | 0.0% |
| Current investments | 50/53 | €87,035 | €87,035 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,632 | €15,837 | +€1,205 | +8.2% |
| Total equity and liabilities | 10/49 | €117,429 | €117,677 | +€248 | +0.2% |
| Equity | 10/15 | €72,765 | €76,072 | +€3,307 | +4.5% |
| Contributions | 10/11 | €78,789 | €78,789 | = | 0.0% |
| Reserves | 13 | €40,532 | €40,532 | = | 0.0% |
| Non-distributable reserves | 130/1 | €39,619 | €39,619 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,879 | €7,879 | = | 0.0% |
| Other | 1319 | €31,740 | €31,740 | = | 0.0% |
| Distributable reserves | 133 | €913 | €913 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,556 | -€43,249 | +€3,307 | +7.1% |
| Amounts payable | 17/49 | €44,664 | €41,605 | -€3,059 | -6.8% |
| Amounts payable within one year | 42/48 | €44,664 | €41,605 | -€3,059 | -6.8% |
| Trade debts | 44 | €4,184 | €1,125 | -€3,059 | -73.1% |
| Suppliers | 440/4 | €4,184 | €1,125 | -€3,059 | -73.1% |
| Other amounts payable | 47/48 | €40,480 | €40,480 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70 | - | -€70 | |
| Other operating charges | 640/8 | €69 | €69 | = | 0.0% |
| Gross operating margin | 9900 | -€2,412 | €176 | +€2,588 | |
| Operating profit (loss) | 9901 | -€2,551 | €107 | +€2,658 | |
| Financial income | 75/76B | €9,182 | €3,725 | -€5,457 | -59.4% |
| Recurring financial income | 75 | €9,182 | €3,725 | -€5,457 | -59.4% |
| Financial charges | 65/66B | €465 | €525 | +€60 | +12.9% |
| Recurring financial charges | 65 | €465 | €525 | +€60 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €6,166 | €3,307 | -€2,859 | -46.4% |
| Income taxes | 67/77 | €108 | - | -€108 | |
| Profit (loss) for the period | 9904 | €6,058 | €3,307 | -€2,751 | -45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,058 | €3,307 | -€2,751 | -45.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.