A.I.D.: 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.
A.I.D.
Largest movements
- Receivables within one year +€35,574
up €35,574 (+24.8%), from €143,460 to €179,035
of which Other amounts receivable: +€52,138
- Tangible fixed assets -€26,526
down €26,526 (-9.7%), from €274,681 to €248,155
of which Land and buildings: -€16,307
- Stocks and contracts -€15,000
down €15,000 (-40.0%), from €37,500 to €22,500
of which Stocks: -€15,000
- Cash +€14,665
up €14,665 (+111%), from €13,213 to €27,878
mainly Other debts (+€53,248) and Depreciation (+€35,960)
- Deferred charges and accrued income +€9,862
up €9,862 (+254%), from €3,876 to €13,738
- Other debts +€53,248
new in 2025: €53,248
- Debts after one year -€33,508
down €33,508 (-54.2%), from €61,877 to €28,368
- Tax, wage and social debts -€8,968
down €8,968 (-38.5%), from €23,300 to €14,332
of which Remuneration and social security: -€8,792
- Short-term financial debts -€6,850
down €6,850 (-3.4%), from €202,050 to €195,200
of which Other loans: -€6,850
- Staff costs -€42,551
down €42,551 (-36.7%), from €115,924 to €73,373
- Gross operating margin -€35,255
down €35,255 (-19.3%), from €182,279 to €147,024
- Depreciation -€7,126
down €7,126 (-16.5%), from €43,086 to €35,960
- Other operating charges +€5,818
up €5,818 (+54.9%), from €10,602 to €16,420
- Taxes +€2,213
up €2,213 (+62.7%), from €3,527 to €5,739
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 | €554,002 | €563,143 | +€9,141 | +1.7% |
| Fixed assets | 21/28 | €355,953 | €319,993 | -€35,960 | -10.1% |
| Intangible fixed assets | 21 | €75,470 | €66,037 | -€9,434 | -12.5% |
| Tangible fixed assets | 22/27 | €274,681 | €248,155 | -€26,526 | -9.7% |
| Land and buildings | 22 | €242,706 | €226,400 | -€16,307 | -6.7% |
| Plant, machinery and equipment | 23 | €23,982 | €19,229 | -€4,753 | -19.8% |
| Furniture and vehicles | 24 | €7,993 | €2,526 | -€5,467 | -68.4% |
| Financial fixed assets | 28 | €5,801 | €5,801 | = | 0.0% |
| Current assets | 29/58 | €198,049 | €243,150 | +€45,101 | +22.8% |
| Stocks and contracts in progress | 3 | €37,500 | €22,500 | -€15,000 | -40.0% |
| Stocks | 30/36 | €30,000 | €15,000 | -€15,000 | -50.0% |
| Contracts in progress | 37 | €7,500 | €7,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €143,460 | €179,035 | +€35,574 | +24.8% |
| Trade receivables | 40 | €137,374 | €120,811 | -€16,563 | -12.1% |
| Other amounts receivable | 41 | €6,086 | €58,224 | +€52,138 | +857% |
| Cash at bank and in hand | 54/58 | €13,213 | €27,878 | +€14,665 | +111% |
| Deferred charges and accrued income | 490/1 | €3,876 | €13,738 | +€9,862 | +254% |
| Total equity and liabilities | 10/49 | €554,002 | €563,143 | +€9,141 | +1.7% |
| Equity | 10/15 | €194,990 | €196,518 | +€1,527 | +0.8% |
| Contributions | 10/11 | €88,600 | €88,600 | = | 0.0% |
| Contributions outside capital | 11 | €88,600 | - | -€88,600 | |
| Other | 1109/19 | €88,600 | - | -€88,600 | |
| Revaluation surpluses | 12 | €139,531 | €139,531 | = | 0.0% |
| Reserves | 13 | €20,730 | €20,730 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,980 | €1,980 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,980 | €1,980 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,871 | -€52,343 | +€1,527 | +2.8% |
| Amounts payable | 17/49 | €359,011 | €366,625 | +€7,614 | +2.1% |
| Amounts payable after more than one year | 17 | €61,877 | €28,368 | -€33,508 | -54.2% |
| Financial debts | 170/4 | €61,877 | €28,368 | -€33,508 | -54.2% |
| Amounts payable within one year | 42/48 | €297,135 | €338,257 | +€41,122 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €2,016 | €5,556 | +€3,539 | +176% |
| Financial debts | 43 | €202,050 | €195,200 | -€6,850 | -3.4% |
| Credit institutions | 430/8 | €195,200 | €195,200 | = | 0.0% |
| Other loans | 439 | €6,850 | - | -€6,850 | |
| Trade debts | 44 | €69,768 | €69,921 | +€153 | +0.2% |
| Suppliers | 440/4 | €69,768 | €69,921 | +€153 | +0.2% |
| Taxes, remuneration and social security | 45 | €23,300 | €14,332 | -€8,968 | -38.5% |
| Taxes | 450/3 | €9,443 | €9,266 | -€176 | -1.9% |
| Remuneration and social security | 454/9 | €13,858 | €5,066 | -€8,792 | -63.4% |
| Other amounts payable | 47/48 | - | €53,248 | +€53,248 | |
| Remuneration, social security and pensions | 62 | €115,924 | €73,373 | -€42,551 | -36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,086 | €35,960 | -€7,126 | -16.5% |
| Other operating charges | 640/8 | €10,602 | €16,420 | +€5,818 | +54.9% |
| Gross operating margin | 9900 | €182,279 | €147,024 | -€35,255 | -19.3% |
| Operating profit (loss) | 9901 | €12,668 | €21,272 | +€8,604 | +67.9% |
| Financial income | 75/76B | €1 | €2 | +€0 | +22.1% |
| Recurring financial income | 75 | €1 | €2 | +€0 | +22.1% |
| Financial charges | 65/66B | €12,614 | €14,006 | +€1,392 | +11.0% |
| Recurring financial charges | 65 | €12,614 | €14,006 | +€1,392 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €55 | €7,267 | +€7,212 | +13,166% |
| Income taxes | 67/77 | €3,527 | €5,739 | +€2,213 | +62.7% |
| Profit (loss) for the period | 9904 | -€3,472 | €1,527 | +€5,000 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,472 | €1,527 | +€5,000 |
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 26 October 2026 via checked.be.