AEDIFICAS PLUS: 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.
AEDIFICAS PLUS
Largest movements
- Receivables within one year +€34,615
up €34,615 (+390.8%), from €8,857 to €43,471
of which Trade receivables: +€34,136
- Current investments -€32,772
down €32,772 (-37.2%), from €88,148 to €55,377
- Cash +€4,080
up €4,080 (+5.1%), from €80,214 to €84,294
mainly Net result for the year (+€81,703) and Current investments (+€32,772)
- Reserves +€31,703
up €31,703 (+39.0%), from €81,285 to €112,988
- Tax, wage and social debts -€10,900
down €10,900 (-46.4%), from €23,511 to €12,611
- Other debts -€8,017
down €8,017 (-15.1%), from €52,987 to €44,970
- Short-term financial debts -€6,761
down €6,761 (-100.0%), from €6,761 to €0
- Gross operating margin +€22,816
up €22,816 (+27.8%), from €82,060 to €104,876
- Taxes +€4,822
up €4,822 (+28.3%), from €17,053 to €21,875
- Depreciation -€1,133
down €1,133 (-30.7%), from €3,692 to €2,559
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 | €183,477 | €191,550 | +€8,073 | +4.4% |
| Fixed assets | 21/28 | €5,515 | €6,451 | +€936 | +17.0% |
| Tangible fixed assets | 22/27 | €5,490 | €6,426 | +€936 | +17.0% |
| Furniture and vehicles | 24 | €5,490 | €6,426 | +€936 | +17.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €177,962 | €185,099 | +€7,137 | +4.0% |
| Amounts receivable within one year | 40/41 | €8,857 | €43,471 | +€34,615 | +390.8% |
| Trade receivables | 40 | €5,794 | €39,930 | +€34,136 | +589.2% |
| Other amounts receivable | 41 | €3,063 | €3,542 | +€479 | +15.6% |
| Current investments | 50/53 | €88,148 | €55,377 | -€32,772 | -37.2% |
| Cash at bank and in hand | 54/58 | €80,214 | €84,294 | +€4,080 | +5.1% |
| Deferred charges and accrued income | 490/1 | €743 | €1,957 | +€1,214 | +163.4% |
| Total equity and liabilities | 10/49 | €183,477 | €191,550 | +€8,073 | +4.4% |
| Equity | 10/15 | €99,885 | €131,588 | +€31,703 | +31.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €81,285 | €112,988 | +€31,703 | +39.0% |
| Distributable reserves | 133 | €81,285 | €112,988 | +€31,703 | +39.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €83,592 | €59,962 | -€23,630 | -28.3% |
| Amounts payable within one year | 42/48 | €83,592 | €59,777 | -€23,815 | -28.5% |
| Financial debts | 43 | €6,761 | €0 | -€6,761 | -100.0% |
| Credit institutions | 430/8 | €6,761 | €0 | -€6,761 | -100.0% |
| Trade debts | 44 | €333 | €2,196 | +€1,863 | +559.9% |
| Suppliers | 440/4 | €333 | €2,196 | +€1,863 | +559.9% |
| Taxes, remuneration and social security | 45 | €23,511 | €12,611 | -€10,900 | -46.4% |
| Taxes | 450/3 | €23,511 | €12,611 | -€10,900 | -46.4% |
| Other amounts payable | 47/48 | €52,987 | €44,970 | -€8,017 | -15.1% |
| Accrued charges and deferred income | 492/3 | - | €184 | +€184 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,692 | €2,559 | -€1,133 | -30.7% |
| Other operating charges | 640/8 | €657 | €785 | +€128 | +19.5% |
| Gross operating margin | 9900 | €82,060 | €104,876 | +€22,816 | +27.8% |
| Operating profit (loss) | 9901 | €77,711 | €101,532 | +€23,821 | +30.7% |
| Financial income | 75/76B | €1,551 | €2,346 | +€795 | +51.2% |
| Recurring financial income | 75 | €1,551 | €2,346 | +€795 | +51.2% |
| Financial charges | 65/66B | €448 | €299 | -€149 | -33.3% |
| Recurring financial charges | 65 | €448 | €299 | -€149 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €78,814 | €103,579 | +€24,764 | +31.4% |
| Income taxes | 67/77 | €17,053 | €21,875 | +€4,822 | +28.3% |
| Profit (loss) for the period | 9904 | €61,761 | €81,703 | +€19,942 | +32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,761 | €81,703 | +€19,942 | +32.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.