A.I.T. Group: 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.
What changed
A.I.T. Group
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€21,727
2024 · -€40,969+€62,696
Equity
-€23,179
2024 · -€31,595+€8,416
Cash
€8,798
2024 · €4,199+€4,599
Balance sheet total
€152,553
2024 · €63,970+€88,583
Largest movements
Assets
- Receivables within one year +€75,095
up €75,095 (+135%), from €55,757 to €130,852
of which Other amounts receivable: +€51,858
- Tangible fixed assets +€8,889
up €8,889 (+221%), from €4,014 to €12,903
of which Furniture and vehicles: +€8,104
- Cash +€4,599
up €4,599 (+110%), from €4,199 to €8,798
mainly Tax, wage and social debts (+€56,046) and Accrued charges and deferred income (+€48,375)
Equity and liabilities
- Tax, wage and social debts +€56,046
up €56,046 (+128%), from €43,831 to €99,877
of which Taxes: +€55,174
- Accrued charges and deferred income +€48,375
up €48,375, from €0 to €48,375
- Trade debts -€29,539
down €29,539 (-89.4%), from €33,027 to €3,488
of which Suppliers: -€29,539
- Current portion of long-term debt +€13,793
up €13,793, from €0 to €13,793
- Equity +€8,416
up €8,416 (+26.6%), from -€31,595 to -€23,179
of which Profit (loss) carried forward: +€71,533
Income statement
- Turnover -€96,591
down €96,591 (-47.6%), from €203,055 to €106,463
- Purchases and services -€82,165
down €82,165 (-49.4%), from €166,270 to €84,106
- Other operating charges -€65,812
down €65,812 (-99.1%), from €66,442 to €630
- Gross operating margin -€14,427
down €14,427 (-39.2%), from €36,784 to €22,357
- Staff costs -€8,756
no longer reported in 2025 (was €8,756)
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.
Result 2024
-€40,969
Gross operating margin
-€14,427
Staff costs
+€8,756
Depreciation
+€2,040
Other operating charges
+€65,812
Financial charges
+€515
Result 2025
€21,727
raises the resultlowers the result
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.
From operations
+€21,515
Investment
-€8,889
Financing
-€8,027
Cash 2024
€4,199
From operations (derived)
+€21,515
Net result for the year
+€21,727
Receivables within one year
-€75,095
Trade debts
-€29,539
Tax, wage and social debts
+€56,046
Accrued charges and deferred income
+€48,375
Investment (derived)
-€8,889
Investment in fixed assets (net)
-€8,889
Financing
-€8,027
Debts after one year
-€2,809
Current portion of long-term debt
+€13,793
Short-term financial debts
-€5,700
Contributions, distributions and other
-€13,311
Cash 2025
€8,798
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,970 | €152,553 | +€88,583 | +138% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €4,014 | €12,903 | +€8,889 | +221% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €4,014 | €12,903 | +€8,889 | +221% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €4,014 | - | -€4,014 | |
| Furniture and vehicles | 24 | €0 | €8,104 | +€8,104 | |
| Leasing and similar rights | 25 | €0 | €4,799 | +€4,799 | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €59,957 | €139,650 | +€79,693 | +133% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €55,757 | €130,852 | +€75,095 | +135% |
| Trade receivables | 40 | €15,043 | €38,279 | +€23,236 | +154% |
| Other amounts receivable | 41 | €40,715 | €92,573 | +€51,858 | +127% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €4,199 | €8,798 | +€4,599 | +110% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €63,970 | €152,553 | +€88,583 | +138% |
| Equity | 10/15 | -€31,595 | -€23,179 | +€8,416 | +26.6% |
| Contributions | 10/11 | €18,469 | €0 | -€18,469 | -100% |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €0 | €0 | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Own shares acquired | 1312 | €0 | - | = | |
| Financial assistance | 1313 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | €0 | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€50,063 | €21,470 | +€71,533 | |
| Investment grants | 15 | €0 | - | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | €44,649 | +€44,649 | |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Taxes | 161 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €95,565 | €175,732 | +€80,167 | +83.9% |
| Amounts payable after more than one year | 17 | €13,008 | €10,199 | -€2,809 | -21.6% |
| Financial debts | 170/4 | €13,008 | €10,199 | -€2,809 | -21.6% |
| Trade debts | 175 | €0 | - | = | |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €82,558 | €117,158 | +€34,600 | +41.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €13,793 | +€13,793 | |
| Financial debts | 43 | €5,700 | - | -€5,700 | |
| Credit institutions | 430/8 | €5,700 | - | -€5,700 | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €33,027 | €3,488 | -€29,539 | -89.4% |
| Suppliers | 440/4 | €33,027 | €3,488 | -€29,539 | -89.4% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €43,831 | €99,877 | +€56,046 | +128% |
| Taxes | 450/3 | €42,897 | €98,071 | +€55,174 | +129% |
| Remuneration and social security | 454/9 | €934 | €1,806 | +€872 | +93.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €48,375 | +€48,375 | |
| Turnover | 70 | €203,055 | €106,463 | -€96,591 | -47.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €166,270 | €84,106 | -€82,165 | -49.4% |
| Remuneration, social security and pensions | 62 | €8,756 | - | -€8,756 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,040 | - | -€2,040 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €66,442 | €630 | -€65,812 | -99.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €36,784 | €22,357 | -€14,427 | -39.2% |
| Operating profit (loss) | 9901 | -€40,454 | €21,727 | +€62,181 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €515 | - | -€515 | |
| Recurring financial charges | 65 | €515 | - | -€515 | |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€40,969 | €21,727 | +€62,696 | |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€40,969 | €21,727 | +€62,696 | |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Transfer to tax-exempt reserves | 689 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,969 | €21,727 | +€62,696 |
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 27 October 2026 via checked.be.