A.I.M.-CONSULT: 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.M.-CONSULT
Largest movements
- Cash -€32,013
down €32,013 (-56.7%), from €56,481 to €24,468
mainly Contributions, distributions and other (-€76,471) and Receivables within one year (-€12,611)
- Receivables within one year +€12,611
up €12,611 (+77.6%), from €16,259 to €28,870
of which Trade receivables: +€9,514
- Reserves -€23,731
down €23,731 (-55.9%), from €42,473 to €18,742
- Tax, wage and social debts +€4,053
up €4,053 (+39.5%), from €10,251 to €14,303
of which Taxes: +€4,053
- Gross operating margin +€13,237
up €13,237 (+23.8%), from €55,620 to €68,857
- Taxes +€2,689
up €2,689 (+23.7%), from €11,339 to €14,028
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 | €74,748 | €55,404 | -€19,344 | -25.9% |
| Current assets | 29/58 | €74,748 | €55,404 | -€19,344 | -25.9% |
| Amounts receivable within one year | 40/41 | €16,259 | €28,870 | +€12,611 | +77.6% |
| Trade receivables | 40 | €13,542 | €23,055 | +€9,514 | +70.3% |
| Other amounts receivable | 41 | €2,717 | €5,815 | +€3,098 | +114% |
| Cash at bank and in hand | 54/58 | €56,481 | €24,468 | -€32,013 | -56.7% |
| Deferred charges and accrued income | 490/1 | €2,009 | €2,066 | +€57 | +2.9% |
| Total equity and liabilities | 10/49 | €74,748 | €55,404 | -€19,344 | -25.9% |
| Equity | 10/15 | €62,933 | €39,202 | -€23,731 | -37.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €42,473 | €18,742 | -€23,731 | -55.9% |
| Distributable reserves | 133 | €42,473 | €18,742 | -€23,731 | -55.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,815 | €16,202 | +€4,387 | +37.1% |
| Amounts payable within one year | 42/48 | €11,815 | €16,202 | +€4,387 | +37.1% |
| Trade debts | 44 | €1,565 | €1,899 | +€334 | +21.4% |
| Suppliers | 440/4 | €1,565 | €1,899 | +€334 | +21.4% |
| Taxes, remuneration and social security | 45 | €10,251 | €14,303 | +€4,053 | +39.5% |
| Taxes | 450/3 | €7,901 | €11,953 | +€4,053 | +51.3% |
| Remuneration and social security | 454/9 | €2,350 | €2,350 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,133 | €1,170 | +€37 | +3.3% |
| Gross operating margin | 9900 | €55,620 | €68,857 | +€13,237 | +23.8% |
| Operating profit (loss) | 9901 | €54,487 | €67,686 | +€13,199 | +24.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,358 | €919 | -€439 | -32.3% |
| Recurring financial charges | 65 | €1,358 | €919 | -€439 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €53,129 | €66,767 | +€13,638 | +25.7% |
| Income taxes | 67/77 | €11,339 | €14,028 | +€2,689 | +23.7% |
| Profit (loss) for the period | 9904 | €41,790 | €52,739 | +€10,949 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,790 | €52,739 | +€10,949 | +26.2% |
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 30 October 2026 via checked.be.