A.I.T.: 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.T.
Largest movements
- Receivables within one year +€26,411
up €26,411 (+67.3%), from €39,256 to €65,667
of which Other amounts receivable: +€23,357
- Stocks and contracts -€21,210
down €21,210 (-50.0%), from €42,460 to €21,250
- Cash +€3,184
up €3,184 (+610%), from €522 to €3,706
mainly Stocks and contracts (+€21,210) and Net result for the year (+€16,237)
- Profit (loss) carried forward +€16,237
up €16,237 (+23.4%), from €69,459 to €85,696
- Tax, wage and social debts -€7,297
down €7,297 (-49.2%), from €14,825 to €7,528
- Trade debts +€2,225
up €2,225 (+20.8%), from €10,714 to €12,939
- Gross operating margin +€27,979
up €27,979 (+1,799%), from €1,555 to €29,534
- Taxes -€1,537
new in 2024: -€1,537
- Depreciation +€1,512
up €1,512 (+17.7%), from €8,557 to €10,069
- Other operating charges -€977
down €977 (-25.3%), from €3,860 to €2,883
- Financial charges +€382
up €382 (+25.4%), from €1,500 to €1,882
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.
Derived cash bridge
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 | €114,713 | €124,090 | +€9,377 | +8.2% |
| Formation expenses | 20 | €240 | €810 | +€570 | +238% |
| Fixed assets | 21/28 | €32,235 | €31,669 | -€566 | -1.8% |
| Tangible fixed assets | 22/27 | €25,400 | €24,834 | -€566 | -2.2% |
| Plant, machinery and equipment | 23 | €6,049 | €3,677 | -€2,372 | -39.2% |
| Furniture and vehicles | 24 | €19,351 | €21,157 | +€1,807 | +9.3% |
| Financial fixed assets | 28 | €6,835 | €6,835 | = | 0.0% |
| Current assets | 29/58 | €82,238 | €91,610 | +€9,372 | +11.4% |
| Stocks and contracts in progress | 3 | €42,460 | €21,250 | -€21,210 | -50.0% |
| Stocks | 30/36 | €42,460 | €21,250 | -€21,210 | -50.0% |
| Amounts receivable within one year | 40/41 | €39,256 | €65,667 | +€26,411 | +67.3% |
| Trade receivables | 40 | €37,798 | €40,852 | +€3,053 | +8.1% |
| Other amounts receivable | 41 | €1,458 | €24,816 | +€23,357 | +1,602% |
| Cash at bank and in hand | 54/58 | €522 | €3,706 | +€3,184 | +610% |
| Deferred charges and accrued income | 490/1 | - | €987 | +€987 | |
| Total equity and liabilities | 10/49 | €114,713 | €124,090 | +€9,377 | +8.2% |
| Equity | 10/15 | €81,959 | €98,196 | +€16,237 | +19.8% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,459 | €85,696 | +€16,237 | +23.4% |
| Amounts payable | 17/49 | €32,754 | €25,893 | -€6,860 | -20.9% |
| Amounts payable within one year | 42/48 | €32,754 | €25,893 | -€6,860 | -20.9% |
| Financial debts | 43 | €6,652 | €5,426 | -€1,226 | -18.4% |
| Credit institutions | 430/8 | €6,652 | €5,426 | -€1,226 | -18.4% |
| Trade debts | 44 | €10,714 | €12,939 | +€2,225 | +20.8% |
| Suppliers | 440/4 | €10,714 | €12,939 | +€2,225 | +20.8% |
| Taxes, remuneration and social security | 45 | €14,825 | €7,528 | -€7,297 | -49.2% |
| Taxes | 450/3 | €14,825 | €7,528 | -€7,297 | -49.2% |
| Other amounts payable | 47/48 | €562 | - | -€562 | |
| Non-recurring operating income | 76A | €11,476 | €10,775 | -€701 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,557 | €10,069 | +€1,512 | +17.7% |
| Other operating charges | 640/8 | €3,860 | €2,883 | -€977 | -25.3% |
| Non-recurring operating charges | 66A | €0 | €0 | +€0 | +300% |
| Gross operating margin | 9900 | €1,555 | €29,534 | +€27,979 | +1,799% |
| Operating profit (loss) | 9901 | -€10,862 | €16,582 | +€27,444 | |
| Financial charges | 65/66B | €1,500 | €1,882 | +€382 | +25.4% |
| Recurring financial charges | 65 | €1,500 | €1,882 | +€382 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,362 | €14,700 | +€27,062 | |
| Income taxes | 67/77 | - | -€1,537 | -€1,537 | |
| Profit (loss) for the period | 9904 | -€12,362 | €16,237 | +€28,599 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,362 | €16,237 | +€28,599 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.