À L'AISE: 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.
À L'AISE
Largest movements
- Intangible fixed assets -€4,653
down €4,653 (-11.5%), from €40,504 to €35,851
- Tangible fixed assets -€4,034
down €4,034 (-12.8%), from €31,632 to €27,597
of which Plant, machinery and equipment: -€3,653
- Cash -€2,490
down €2,490 (-6.8%), from €36,837 to €34,347
mainly Debts after one year (-€15,777) and Tax, wage and social debts (-€12,064)
- Other debts +€21,500
new in 2025: €21,500
- Debts after one year -€15,777
down €15,777 (-13.6%), from €115,780 to €100,003
- Tax, wage and social debts -€12,064
down €12,064 (-89.7%), from €13,452 to €1,388
of which Remuneration and social security: -€12,534
- Profit (loss) carried forward -€7,316
down €7,316 (-28.6%), from -€25,570 to -€32,886
- Trade debts +€2,164
up €2,164 (+846.6%), from €256 to €2,420
- Gross operating margin +€14,545
up €14,545, from -€7,398 to €7,147
- Depreciation -€2,390
down €2,390 (-21.6%), from €11,077 to €8,687
- Financial charges -€1,510
down €1,510 (-47.1%), from €3,206 to €1,696
- Staff costs +€932
up €932 (+64.8%), from €1,440 to €2,372
- Other operating charges -€579
down €579 (-23.0%), from €2,514 to €1,935
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 | €116,619 | €105,576 | -€11,043 | -9.5% |
| Fixed assets | 21/28 | €74,182 | €65,494 | -€8,687 | -11.7% |
| Intangible fixed assets | 21 | €40,504 | €35,851 | -€4,653 | -11.5% |
| Tangible fixed assets | 22/27 | €31,632 | €27,597 | -€4,034 | -12.8% |
| Plant, machinery and equipment | 23 | €28,261 | €24,608 | -€3,653 | -12.9% |
| Other tangible fixed assets | 26 | €3,370 | €2,989 | -€381 | -11.3% |
| Financial fixed assets | 28 | €2,046 | €2,046 | = | 0.0% |
| Current assets | 29/58 | €42,438 | €40,082 | -€2,356 | -5.6% |
| Stocks and contracts in progress | 3 | €3,010 | €3,539 | +€530 | +17.6% |
| Stocks | 30/36 | €3,010 | €3,539 | +€530 | +17.6% |
| Amounts receivable within one year | 40/41 | €2,137 | €1,727 | -€410 | -19.2% |
| Trade receivables | 40 | €51 | €73 | +€22 | +43.6% |
| Other amounts receivable | 41 | €2,086 | €1,653 | -€433 | -20.7% |
| Cash at bank and in hand | 54/58 | €36,837 | €34,347 | -€2,490 | -6.8% |
| Deferred charges and accrued income | 490/1 | €454 | €469 | +€15 | +3.2% |
| Total equity and liabilities | 10/49 | €116,619 | €105,576 | -€11,043 | -9.5% |
| Equity | 10/15 | -€20,570 | -€27,886 | -€7,316 | -35.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,570 | -€32,886 | -€7,316 | -28.6% |
| Amounts payable | 17/49 | €137,190 | €133,462 | -€3,728 | -2.7% |
| Amounts payable after more than one year | 17 | €115,780 | €100,003 | -€15,777 | -13.6% |
| Financial debts | 170/4 | €115,780 | €100,003 | -€15,777 | -13.6% |
| Amounts payable within one year | 42/48 | €19,437 | €31,318 | +€11,881 | +61.1% |
| Current portion of amounts payable after more than one year | 42 | €5,729 | €6,010 | +€281 | +4.9% |
| Trade debts | 44 | €256 | €2,420 | +€2,164 | +846.6% |
| Suppliers | 440/4 | €256 | €2,420 | +€2,164 | +846.6% |
| Taxes, remuneration and social security | 45 | €13,452 | €1,388 | -€12,064 | -89.7% |
| Taxes | 450/3 | €919 | €1,388 | +€470 | +51.1% |
| Remuneration and social security | 454/9 | €12,534 | - | -€12,534 | |
| Other amounts payable | 47/48 | - | €21,500 | +€21,500 | |
| Accrued charges and deferred income | 492/3 | €1,973 | €2,141 | +€168 | +8.5% |
| Remuneration, social security and pensions | 62 | €1,440 | €2,372 | +€932 | +64.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,077 | €8,687 | -€2,390 | -21.6% |
| Other operating charges | 640/8 | €2,514 | €1,935 | -€579 | -23.0% |
| Gross operating margin | 9900 | -€7,398 | €7,147 | +€14,545 | |
| Operating profit (loss) | 9901 | -€22,429 | -€5,848 | +€16,581 | +73.9% |
| Financial income | 75/76B | €64 | €228 | +€164 | +255.3% |
| Recurring financial income | 75 | €64 | €228 | +€164 | +255.3% |
| Financial charges | 65/66B | €3,206 | €1,696 | -€1,510 | -47.1% |
| Recurring financial charges | 65 | €3,206 | €1,696 | -€1,510 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | -€25,570 | -€7,316 | +€18,255 | +71.4% |
| Profit (loss) for the period | 9904 | -€25,570 | -€7,316 | +€18,255 | +71.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,570 | -€7,316 | +€18,255 | +71.4% |
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 9 October 2026 via checked.be.