A.I.S.: 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.S.
Largest movements
- Tangible fixed assets -€22,044
down €22,044 (-40.6%), from €54,319 to €32,275
of which Land and buildings: -€12,288
- Cash +€11,887
up €11,887 (+100.0%), from €11,892 to €23,779
mainly Depreciation (+€22,044) and Net result for the year (+€15,595)
- Receivables within one year -€794
down €794 (-12.5%), from €6,350 to €5,556
- Other debts -€26,912
down €26,912 (-76.6%), from €35,119 to €8,207
- Reserves +€15,595
up €15,595 (+29.6%), from €52,647 to €68,242
- Tax, wage and social debts +€2,210
up €2,210 (+17.2%), from €12,831 to €15,041
- Trade debts -€1,844
down €1,844 (-85.9%), from €2,146 to €303
- Gross operating margin +€5,978
up €5,978 (+13.7%), from €43,654 to €49,633
- Financial charges -€4,138
down €4,138 (-89.2%), from €4,637 to €499
- Taxes +€3,913
up €3,913 (+80.4%), from €4,865 to €8,778
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.
Cash bridge derived
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 | €76,409 | €65,459 | -€10,951 | -14.3% |
| Fixed assets | 21/28 | €58,168 | €36,124 | -€22,044 | -37.9% |
| Tangible fixed assets | 22/27 | €54,319 | €32,275 | -€22,044 | -40.6% |
| Land and buildings | 22 | €24,606 | €12,317 | -€12,288 | -49.9% |
| Plant, machinery and equipment | 23 | €3,761 | €2,530 | -€1,231 | -32.7% |
| Furniture and vehicles | 24 | €25,952 | €17,428 | -€8,524 | -32.8% |
| Financial fixed assets | 28 | €3,849 | €3,849 | = | 0.0% |
| Current assets | 29/58 | €18,242 | €29,335 | +€11,093 | +60.8% |
| Amounts receivable within one year | 40/41 | €6,350 | €5,556 | -€794 | -12.5% |
| Trade receivables | 40 | €6,350 | €5,556 | -€794 | -12.5% |
| Cash at bank and in hand | 54/58 | €11,892 | €23,779 | +€11,887 | +100.0% |
| Total equity and liabilities | 10/49 | €76,409 | €65,459 | -€10,951 | -14.3% |
| Equity | 10/15 | €26,312 | €41,908 | +€15,595 | +59.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €52,647 | €68,242 | +€15,595 | +29.6% |
| Distributable reserves | 133 | €52,647 | €68,242 | +€15,595 | +29.6% |
| Profit (loss) carried forward | 14 | -€44,927 | -€44,927 | = | 0.0% |
| Amounts payable | 17/49 | €50,097 | €23,551 | -€26,546 | -53.0% |
| Amounts payable within one year | 42/48 | €50,097 | €23,551 | -€26,546 | -53.0% |
| Trade debts | 44 | €2,146 | €303 | -€1,844 | -85.9% |
| Suppliers | 440/4 | €2,146 | €303 | -€1,844 | -85.9% |
| Taxes, remuneration and social security | 45 | €12,831 | €15,041 | +€2,210 | +17.2% |
| Taxes | 450/3 | €12,831 | €15,041 | +€2,210 | +17.2% |
| Other amounts payable | 47/48 | €35,119 | €8,207 | -€26,912 | -76.6% |
| Non-recurring operating income | 76A | €1,400 | €0 | -€1,400 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,926 | €22,044 | +€118 | +0.5% |
| Other operating charges | 640/8 | €2,662 | €2,716 | +€54 | +2.0% |
| Gross operating margin | 9900 | €43,654 | €49,633 | +€5,978 | +13.7% |
| Operating profit (loss) | 9901 | €19,067 | €24,872 | +€5,806 | +30.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €4,637 | €499 | -€4,138 | -89.2% |
| Recurring financial charges | 65 | €4,637 | €499 | -€4,138 | -89.2% |
| Profit (loss) for the period before taxes | 9903 | €14,430 | €24,373 | +€9,944 | +68.9% |
| Income taxes | 67/77 | €4,865 | €8,778 | +€3,913 | +80.4% |
| Profit (loss) for the period | 9904 | €9,564 | €15,595 | +€6,031 | +63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,564 | €15,595 | +€6,031 | +63.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.