A.I. GROUP: 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. GROUP
Largest movements
- Receivables within one year +€125,310
new in 2024: €125,310
of which Trade receivables: +€119,160
- Stocks and contracts -€72,200
down €72,200 (-51.1%), from €141,257 to €69,057
- Tangible fixed assets -€16,722
down €16,722 (-29.2%), from €57,198 to €40,476
- Intangible fixed assets -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Cash -€8,403
down €8,403 (-95.3%), from €8,820 to €417
mainly Receivables within one year (-€125,310) and Trade debts (-€4,813)
- Other debts +€11,893
up €11,893 (+105.7%), from €11,256 to €23,149
- Tax, wage and social debts +€8,523
up €8,523 (+118.7%), from €7,180 to €15,703
of which Remuneration and social security: +€12,842
- Trade debts -€4,813
down €4,813 (-13.4%), from €36,045 to €31,232
- Gross operating margin +€77,354
up €77,354 (+84.5%), from €91,514 to €168,868
- Other operating charges +€73,192
up €73,192 (+6223.8%), from €1,176 to €74,368
- Depreciation +€7,557
up €7,557 (+39.4%), from €19,165 to €26,722
- Staff costs +€1,798
up €1,798 (+2.8%), from €63,164 to €64,962
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 | €240,975 | €258,960 | +€17,985 | +7.5% |
| Fixed assets | 21/28 | €90,198 | €63,476 | -€26,722 | -29.6% |
| Intangible fixed assets | 21 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Tangible fixed assets | 22/27 | €57,198 | €40,476 | -€16,722 | -29.2% |
| Plant, machinery and equipment | 23 | €57,198 | €40,476 | -€16,722 | -29.2% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €150,777 | €195,484 | +€44,707 | +29.7% |
| Stocks and contracts in progress | 3 | €141,257 | €69,057 | -€72,200 | -51.1% |
| Stocks | 30/36 | €141,257 | €69,057 | -€72,200 | -51.1% |
| Amounts receivable within one year | 40/41 | - | €125,310 | +€125,310 | |
| Trade receivables | 40 | - | €119,160 | +€119,160 | |
| Other amounts receivable | 41 | - | €6,150 | +€6,150 | |
| Cash at bank and in hand | 54/58 | €8,820 | €417 | -€8,403 | -95.3% |
| Deferred charges and accrued income | 490/1 | €700 | €700 | = | 0.0% |
| Total equity and liabilities | 10/49 | €240,975 | €258,960 | +€17,985 | +7.5% |
| Equity | 10/15 | €74,207 | €76,589 | +€2,382 | +3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,747 | €56,129 | +€2,382 | +4.4% |
| Amounts payable | 17/49 | €166,768 | €182,371 | +€15,603 | +9.4% |
| Amounts payable after more than one year | 17 | €112,287 | €112,287 | = | 0.0% |
| Financial debts | 170/4 | €66,000 | €66,000 | = | 0.0% |
| Other amounts payable | 178/9 | €46,287 | €46,287 | = | 0.0% |
| Amounts payable within one year | 42/48 | €54,481 | €70,084 | +€15,603 | +28.6% |
| Trade debts | 44 | €36,045 | €31,232 | -€4,813 | -13.4% |
| Suppliers | 440/4 | €36,045 | €31,232 | -€4,813 | -13.4% |
| Taxes, remuneration and social security | 45 | €7,180 | €15,703 | +€8,523 | +118.7% |
| Taxes | 450/3 | €7,180 | €2,861 | -€4,319 | -60.2% |
| Remuneration and social security | 454/9 | - | €12,842 | +€12,842 | |
| Other amounts payable | 47/48 | €11,256 | €23,149 | +€11,893 | +105.7% |
| Remuneration, social security and pensions | 62 | €63,164 | €64,962 | +€1,798 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,165 | €26,722 | +€7,557 | +39.4% |
| Other operating charges | 640/8 | €1,176 | €74,368 | +€73,192 | +6223.8% |
| Gross operating margin | 9900 | €91,514 | €168,868 | +€77,354 | +84.5% |
| Operating profit (loss) | 9901 | €8,009 | €2,816 | -€5,193 | -64.8% |
| Financial charges | 65/66B | €237 | €435 | +€198 | +83.5% |
| Recurring financial charges | 65 | €237 | €435 | +€198 | +83.5% |
| Profit (loss) for the period before taxes | 9903 | €7,772 | €2,382 | -€5,390 | -69.4% |
| Profit (loss) for the period | 9904 | €7,772 | €2,382 | -€5,390 | -69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,772 | €2,382 | -€5,390 | -69.4% |
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 4 October 2026 via checked.be.