AEBISCHER BVBA: 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.
AEBISCHER BVBA
Largest movements
- Cash +€23,321
up €23,321 (+5.5%), from €426,065 to €449,386
mainly Net result for the year (+€65,200) and Other debts (+€28,411)
- Receivables within one year -€10,650
down €10,650 (-21.4%), from €49,840 to €39,190
of which Trade receivables: -€20,107
- Profit (loss) carried forward -€124,200
no longer reported in 2026 (was €124,200)
- Reserves +€107,400
up €107,400 (+39.7%), from €270,300 to €377,700
- Other debts +€28,411
up €28,411 (+34.3%), from €82,844 to €111,255
- Gross operating margin -€31,381
down €31,381 (-21.4%), from €146,574 to €115,193
- Taxes -€9,296
down €9,296 (-31.2%), from €29,840 to €20,544
- Staff costs +€1,624
up €1,624 (+8.1%), from €19,963 to €21,587
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €522,216 | €533,035 | +€10,819 | +2.1% |
| Fixed assets | 21/28 | €19,748 | €20,788 | +€1,040 | +5.3% |
| Tangible fixed assets | 22/27 | €19,548 | €20,588 | +€1,040 | +5.3% |
| Furniture and vehicles | 24 | €19,548 | €20,588 | +€1,040 | +5.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €502,468 | €512,247 | +€9,779 | +1.9% |
| Stocks and contracts in progress | 3 | €15,000 | €15,000 | = | 0.0% |
| Contracts in progress | 37 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €49,840 | €39,190 | -€10,650 | -21.4% |
| Trade receivables | 40 | €39,767 | €19,660 | -€20,107 | -50.6% |
| Other amounts receivable | 41 | €10,073 | €19,530 | +€9,457 | +93.9% |
| Cash at bank and in hand | 54/58 | €426,065 | €449,386 | +€23,321 | +5.5% |
| Deferred charges and accrued income | 490/1 | €11,563 | €8,671 | -€2,892 | -25.0% |
| Total equity and liabilities | 10/49 | €522,216 | €533,035 | +€10,819 | +2.1% |
| Equity | 10/15 | €413,100 | €396,300 | -€16,800 | -4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €270,300 | €377,700 | +€107,400 | +39.7% |
| Distributable reserves | 133 | €270,300 | €377,700 | +€107,400 | +39.7% |
| Profit (loss) carried forward | 14 | €124,200 | - | -€124,200 | |
| Amounts payable | 17/49 | €109,116 | €136,735 | +€27,619 | +25.3% |
| Amounts payable within one year | 42/48 | €101,680 | €129,264 | +€27,584 | +27.1% |
| Trade debts | 44 | €2,670 | €5,156 | +€2,486 | +93.1% |
| Suppliers | 440/4 | €2,670 | €5,156 | +€2,486 | +93.1% |
| Taxes, remuneration and social security | 45 | €16,166 | €12,853 | -€3,313 | -20.5% |
| Taxes | 450/3 | €13,440 | €9,976 | -€3,464 | -25.8% |
| Remuneration and social security | 454/9 | €2,726 | €2,877 | +€151 | +5.5% |
| Other amounts payable | 47/48 | €82,844 | €111,255 | +€28,411 | +34.3% |
| Accrued charges and deferred income | 492/3 | €7,436 | €7,471 | +€35 | +0.5% |
| Remuneration, social security and pensions | 62 | €19,963 | €21,587 | +€1,624 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,303 | €4,454 | +€151 | +3.5% |
| Other operating charges | 640/8 | €2,099 | €2,748 | +€649 | +30.9% |
| Gross operating margin | 9900 | €146,574 | €115,193 | -€31,381 | -21.4% |
| Operating profit (loss) | 9901 | €120,209 | €86,404 | -€33,805 | -28.1% |
| Financial income | 75/76B | €181 | - | -€181 | |
| Recurring financial income | 75 | €181 | - | -€181 | |
| Financial charges | 65/66B | €150 | €660 | +€510 | +340.0% |
| Recurring financial charges | 65 | €150 | €660 | +€510 | +340.0% |
| Profit (loss) for the period before taxes | 9903 | €120,240 | €85,744 | -€34,496 | -28.7% |
| Income taxes | 67/77 | €29,840 | €20,544 | -€9,296 | -31.2% |
| Profit (loss) for the period | 9904 | €90,400 | €65,200 | -€25,200 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €90,400 | €65,200 | -€25,200 | -27.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.