A.I.M.: 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.M.
Largest movements
- Tangible fixed assets +€18,030
up €18,030 (+6.8%), from €265,222 to €283,252
of which Land and buildings: +€16,232
- Receivables within one year +€12,308
up €12,308 (+82.3%), from €14,961 to €27,269
of which Other amounts receivable: +€11,230
- Cash -€12,185
down €12,185 (-26.7%), from €45,554 to €33,369
mainly Net result for the year (-€42,797) and Investment in fixed assets (net) (-€25,403)
- Profit (loss) carried forward -€97,745
down €97,745, from €53,438 to -€44,308
- Contributions +€75,000
up €75,000 (+121.0%), from €62,000 to €137,000
- Trade debts +€19,751
up €19,751 (+307.6%), from €6,420 to €26,171
- Tax, wage and social debts +€11,107
up €11,107, from €0 to €11,107
- Reserves +€7,500
up €7,500 (+121.0%), from €6,200 to €13,700
- Other operating charges +€27,858
up €27,858 (+147.8%), from €18,846 to €46,704
- Gross operating margin -€26,584
down €26,584 (-69.7%), from €38,134 to €11,550
- Depreciation -€21,083
down €21,083 (-74.1%), from €28,456 to €7,373
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 | €330,018 | €348,230 | +€18,212 | +5.5% |
| Fixed assets | 21/28 | €265,222 | €283,252 | +€18,030 | +6.8% |
| Tangible fixed assets | 22/27 | €265,222 | €283,252 | +€18,030 | +6.8% |
| Land and buildings | 22 | €265,100 | €281,332 | +€16,232 | +6.1% |
| Plant, machinery and equipment | 23 | €122 | €1,920 | +€1,798 | +1473.8% |
| Current assets | 29/58 | €64,796 | €64,978 | +€182 | +0.3% |
| Amounts receivable within one year | 40/41 | €14,961 | €27,269 | +€12,308 | +82.3% |
| Trade receivables | 40 | €12,822 | €13,900 | +€1,078 | +8.4% |
| Other amounts receivable | 41 | €2,140 | €13,369 | +€11,230 | +524.8% |
| Cash at bank and in hand | 54/58 | €45,554 | €33,369 | -€12,185 | -26.7% |
| Deferred charges and accrued income | 490/1 | €4,281 | €4,340 | +€58 | +1.4% |
| Total equity and liabilities | 10/49 | €330,018 | €348,230 | +€18,212 | +5.5% |
| Equity | 10/15 | €121,638 | €106,392 | -€15,245 | -12.5% |
| Contributions | 10/11 | €62,000 | €137,000 | +€75,000 | +121.0% |
| Capital | 10 | €62,000 | €137,000 | +€75,000 | +121.0% |
| Issued capital | 100 | €62,000 | €137,000 | +€75,000 | +121.0% |
| Reserves | 13 | €6,200 | €13,700 | +€7,500 | +121.0% |
| Non-distributable reserves | 130/1 | €6,200 | €13,700 | +€7,500 | +121.0% |
| Legal reserve | 130 | €6,200 | €13,700 | +€7,500 | +121.0% |
| Profit (loss) carried forward | 14 | €53,438 | -€44,308 | -€97,745 | |
| Amounts payable | 17/49 | €208,380 | €241,837 | +€33,457 | +16.1% |
| Amounts payable within one year | 42/48 | €206,420 | €239,623 | +€33,203 | +16.1% |
| Trade debts | 44 | €6,420 | €26,171 | +€19,751 | +307.6% |
| Suppliers | 440/4 | €6,420 | €26,171 | +€19,751 | +307.6% |
| Taxes, remuneration and social security | 45 | €0 | €11,107 | +€11,107 | |
| Taxes | 450/3 | €0 | €11,107 | +€11,107 | |
| Other amounts payable | 47/48 | €200,000 | €202,346 | +€2,346 | +1.2% |
| Accrued charges and deferred income | 492/3 | €1,960 | €2,215 | +€254 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,456 | €7,373 | -€21,083 | -74.1% |
| Other operating charges | 640/8 | €18,846 | €46,704 | +€27,858 | +147.8% |
| Gross operating margin | 9900 | €38,134 | €11,550 | -€26,584 | -69.7% |
| Operating profit (loss) | 9901 | -€9,167 | -€42,527 | -€33,360 | -363.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €120 | €270 | +€150 | +124.9% |
| Recurring financial charges | 65 | €120 | €270 | +€150 | +124.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,287 | -€42,797 | -€33,510 | -360.8% |
| Profit (loss) for the period | 9904 | -€9,287 | -€42,797 | -€33,510 | -360.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,287 | -€42,797 | -€33,510 | -360.8% |
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 2 October 2026 via checked.be.