A2IMS: 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.
A2IMS
Largest movements
- Cash -€8,491
down €8,491 (-19.7%), from €43,207 to €34,716
mainly Contributions, distributions and other (-€23,529) and Investment in fixed assets (net) (-€2,521)
- Receivables within one year -€2,914
down €2,914 (-43.9%), from €6,635 to €3,721
- Tangible fixed assets -€1,609
down €1,609 (-42.6%), from €3,780 to €2,171
- Profit (loss) carried forward -€18,687
down €18,687 (-54.2%), from €34,492 to €15,805
- Other debts +€9,239
up €9,239 (+315.1%), from €2,932 to €12,170
- Current portion of long-term debt -€2,300
down €2,300 (-30.1%), from €7,634 to €5,334
- Debts after one year -€767
no longer reported in 2024 (was €767)
- Gross operating margin +€13,158
up €13,158, from -€5 to €13,153
- Taxes +€2,899
up €2,899 (+762.8%), from €380 to €3,279
- Depreciation +€297
up €297 (+7.8%), from €3,833 to €4,130
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.
Cash bridge derived
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 | €53,923 | €40,908 | -€13,014 | -24.1% |
| Fixed assets | 21/28 | €3,780 | €2,171 | -€1,609 | -42.6% |
| Tangible fixed assets | 22/27 | €3,780 | €2,171 | -€1,609 | -42.6% |
| Furniture and vehicles | 24 | €3,780 | €2,171 | -€1,609 | -42.6% |
| Current assets | 29/58 | €50,143 | €38,737 | -€11,405 | -22.7% |
| Amounts receivable within one year | 40/41 | €6,635 | €3,721 | -€2,914 | -43.9% |
| Other amounts receivable | 41 | €6,635 | €3,721 | -€2,914 | -43.9% |
| Cash at bank and in hand | 54/58 | €43,207 | €34,716 | -€8,491 | -19.7% |
| Deferred charges and accrued income | 490/1 | €300 | €300 | = | 0.0% |
| Total equity and liabilities | 10/49 | €53,923 | €40,908 | -€13,014 | -24.1% |
| Equity | 10/15 | €34,493 | €15,806 | -€18,687 | -54.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Capital | 10 | €1 | €1 | = | 0.0% |
| Issued capital | 100 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,492 | €15,805 | -€18,687 | -54.2% |
| Amounts payable | 17/49 | €19,430 | €25,103 | +€5,673 | +29.2% |
| Amounts payable after more than one year | 17 | €767 | - | -€767 | |
| Financial debts | 170/4 | €767 | - | -€767 | |
| Amounts payable within one year | 42/48 | €18,663 | €25,103 | +€6,439 | +34.5% |
| Current portion of amounts payable after more than one year | 42 | €7,634 | €5,334 | -€2,300 | -30.1% |
| Trade debts | 44 | €4,716 | €4,339 | -€376 | -8.0% |
| Suppliers | 440/4 | €4,716 | €4,339 | -€376 | -8.0% |
| Taxes, remuneration and social security | 45 | €3,382 | €3,259 | -€123 | -3.6% |
| Taxes | 450/3 | €3,382 | €3,259 | -€123 | -3.6% |
| Other amounts payable | 47/48 | €2,932 | €12,170 | +€9,239 | +315.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,833 | €4,130 | +€297 | +7.8% |
| Other operating charges | 640/8 | €631 | €614 | -€17 | -2.7% |
| Gross operating margin | 9900 | -€5 | €13,153 | +€13,158 | |
| Operating profit (loss) | 9901 | -€4,470 | €8,409 | +€12,878 | |
| Financial charges | 65/66B | €158 | €288 | +€129 | +81.7% |
| Recurring financial charges | 65 | €158 | €288 | +€129 | +81.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,628 | €8,121 | +€12,749 | |
| Income taxes | 67/77 | €380 | €3,279 | +€2,899 | +762.8% |
| Profit (loss) for the period | 9904 | -€5,008 | €4,842 | +€9,850 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,008 | €4,842 | +€9,850 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.