AEJ ICE CREAM: 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.
AEJ ICE CREAM
Largest movements
- Cash -€62,424
down €62,424 (-31.6%), from €197,588 to €135,164
mainly Debts after one year (-€48,592) and Net result for the year (-€28,584)
- Tangible fixed assets -€17,380
down €17,380 (-7.8%), from €223,483 to €206,103
of which Plant, machinery and equipment: -€17,470
- Stocks and contracts +€11,129
up €11,129 (+79.1%), from €14,067 to €25,196
- Receivables within one year +€6,329
up €6,329 (+13,491%), from €47 to €6,376
of which Other amounts receivable: +€5,641
- Debts after one year -€48,592
down €48,592 (-15.3%), from €318,189 to €269,596
- Profit (loss) carried forward -€28,584
down €28,584, from €24,438 to -€4,146
- Other debts +€12,001
up €12,001 (+105%), from €11,459 to €23,460
- Trade debts +€11,978
up €11,978 (+173%), from €6,941 to €18,919
- Tax, wage and social debts -€9,815
down €9,815 (-40.1%), from €24,489 to €14,674
of which Remuneration and social security: -€6,857
- Staff costs +€44,743
up €44,743 (+37.8%), from €118,510 to €163,253
- Depreciation +€6,465
up €6,465 (+30.8%), from €21,008 to €27,473
- Gross operating margin -€3,097
down €3,097 (-1.7%), from €185,879 to €182,782
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €435,185 | €374,096 | -€61,089 | -14.0% |
| Fixed assets | 21/28 | €223,483 | €206,103 | -€17,380 | -7.8% |
| Tangible fixed assets | 22/27 | €223,483 | €206,103 | -€17,380 | -7.8% |
| Plant, machinery and equipment | 23 | €220,367 | €202,897 | -€17,470 | -7.9% |
| Furniture and vehicles | 24 | €3,115 | €3,206 | +€90 | +2.9% |
| Current assets | 29/58 | €211,702 | €167,993 | -€43,709 | -20.6% |
| Stocks and contracts in progress | 3 | €14,067 | €25,196 | +€11,129 | +79.1% |
| Stocks | 30/36 | €14,067 | €25,196 | +€11,129 | +79.1% |
| Amounts receivable within one year | 40/41 | €47 | €6,376 | +€6,329 | +13,491% |
| Trade receivables | 40 | €47 | €735 | +€688 | +1,467% |
| Other amounts receivable | 41 | - | €5,641 | +€5,641 | |
| Cash at bank and in hand | 54/58 | €197,588 | €135,164 | -€62,424 | -31.6% |
| Deferred charges and accrued income | 490/1 | - | €1,257 | +€1,257 | |
| Total equity and liabilities | 10/49 | €435,185 | €374,096 | -€61,089 | -14.0% |
| Equity | 10/15 | €27,438 | -€1,146 | -€28,584 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,438 | -€4,146 | -€28,584 | |
| Amounts payable | 17/49 | €407,747 | €375,241 | -€32,505 | -8.0% |
| Amounts payable after more than one year | 17 | €318,189 | €269,596 | -€48,592 | -15.3% |
| Financial debts | 170/4 | €318,189 | €269,596 | -€48,592 | -15.3% |
| Amounts payable within one year | 42/48 | €89,558 | €105,645 | +€16,087 | +18.0% |
| Current portion of amounts payable after more than one year | 42 | €46,669 | €48,592 | +€1,923 | +4.1% |
| Trade debts | 44 | €6,941 | €18,919 | +€11,978 | +173% |
| Suppliers | 440/4 | €6,941 | €18,919 | +€11,978 | +173% |
| Taxes, remuneration and social security | 45 | €24,489 | €14,674 | -€9,815 | -40.1% |
| Taxes | 450/3 | €3,281 | €324 | -€2,957 | -90.1% |
| Remuneration and social security | 454/9 | €21,208 | €14,350 | -€6,857 | -32.3% |
| Other amounts payable | 47/48 | €11,459 | €23,460 | +€12,001 | +105% |
| Remuneration, social security and pensions | 62 | €118,510 | €163,253 | +€44,743 | +37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,008 | €27,473 | +€6,465 | +30.8% |
| Other operating charges | 640/8 | €1,427 | €691 | -€736 | -51.6% |
| Gross operating margin | 9900 | €185,879 | €182,782 | -€3,097 | -1.7% |
| Operating profit (loss) | 9901 | €44,934 | -€8,635 | -€53,569 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €18,890 | €19,949 | +€1,059 | +5.6% |
| Recurring financial charges | 65 | €18,890 | €19,949 | +€1,059 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €26,046 | -€28,584 | -€54,630 | |
| Income taxes | 67/77 | €1,608 | - | -€1,608 | |
| Profit (loss) for the period | 9904 | €24,438 | -€28,584 | -€53,022 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,438 | -€28,584 | -€53,022 |
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 24 October 2026 via checked.be.