AEM Business Solution: 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.
AEM Business Solution
Largest movements
- Cash +€17,754
up €17,754 (+85.0%), from €20,891 to €38,646
mainly Trade debts (+€53,189) and Tax, wage and social debts (+€14,875)
- Receivables within one year +€17,102
up €17,102 (+317%), from €5,402 to €22,504
of which Other amounts receivable: +€22,504
- Tangible fixed assets +€10,383
up €10,383 (+78.9%), from €13,160 to €23,544
- Financial fixed assets +€1,009
new in 2025: €1,009
- Trade debts +€53,189
up €53,189 (+37,198%), from €143 to €53,332
- Other debts -€18,528
no longer reported in 2025 (was €18,528)
- Tax, wage and social debts +€14,875
up €14,875 (+249%), from €5,971 to €20,846
of which Remuneration and social security: +€9,219
- Debts after one year -€4,878
down €4,878 (-37.1%), from €13,131 to €8,253
- Profit (loss) carried forward +€1,591
up €1,591 (+101%), from €1,581 to €3,172
- Gross operating margin +€36,545
up €36,545 (+98.0%), from €37,282 to €73,827
- Staff costs +€33,051
up €33,051 (+96.8%), from €34,141 to €67,193
- Depreciation +€3,702
up €3,702 (+83.6%), from €4,426 to €8,129
- Financial income +€3,420
up €3,420 (+137%), from €2,492 to €5,912
- Taxes +€925
new in 2025: €925
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 | €39,453 | €85,703 | +€46,250 | +117% |
| Fixed assets | 21/28 | €13,160 | €24,553 | +€11,393 | +86.6% |
| Tangible fixed assets | 22/27 | €13,160 | €23,544 | +€10,383 | +78.9% |
| Furniture and vehicles | 24 | €13,160 | €23,544 | +€10,383 | +78.9% |
| Financial fixed assets | 28 | - | €1,009 | +€1,009 | |
| Current assets | 29/58 | €26,293 | €61,150 | +€34,857 | +133% |
| Amounts receivable within one year | 40/41 | €5,402 | €22,504 | +€17,102 | +317% |
| Trade receivables | 40 | €5,402 | - | -€5,402 | |
| Other amounts receivable | 41 | - | €22,504 | +€22,504 | |
| Cash at bank and in hand | 54/58 | €20,891 | €38,646 | +€17,754 | +85.0% |
| Total equity and liabilities | 10/49 | €39,453 | €85,703 | +€46,250 | +117% |
| Equity | 10/15 | €1,681 | €3,272 | +€1,591 | +94.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Contributions outside capital | 11 | €100 | €100 | = | 0.0% |
| Other | 1109/19 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,581 | €3,172 | +€1,591 | +101% |
| Amounts payable | 17/49 | €37,773 | €82,431 | +€44,659 | +118% |
| Amounts payable after more than one year | 17 | €13,131 | €8,253 | -€4,878 | -37.1% |
| Financial debts | 170/4 | €13,131 | €8,253 | -€4,878 | -37.1% |
| Amounts payable within one year | 42/48 | €24,642 | €74,178 | +€49,536 | +201% |
| Trade debts | 44 | €143 | €53,332 | +€53,189 | +37,198% |
| Suppliers | 440/4 | €143 | €53,332 | +€53,189 | +37,198% |
| Taxes, remuneration and social security | 45 | €5,971 | €20,846 | +€14,875 | +249% |
| Taxes | 450/3 | €4,735 | €10,391 | +€5,656 | +119% |
| Remuneration and social security | 454/9 | €1,236 | €10,455 | +€9,219 | +746% |
| Other amounts payable | 47/48 | €18,528 | - | -€18,528 | |
| Remuneration, social security and pensions | 62 | €34,141 | €67,193 | +€33,051 | +96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,426 | €8,129 | +€3,702 | +83.6% |
| Other operating charges | 640/8 | €372 | €925 | +€553 | +149% |
| Non-recurring operating charges | 66A | €63 | €116 | +€53 | +84.5% |
| Gross operating margin | 9900 | €37,282 | €73,827 | +€36,545 | +98.0% |
| Operating profit (loss) | 9901 | -€1,720 | -€2,536 | -€816 | -47.4% |
| Financial income | 75/76B | €2,492 | €5,912 | +€3,420 | +137% |
| Recurring financial income | 75 | €2,492 | €5,912 | +€3,420 | +137% |
| Financial charges | 65/66B | €1,164 | €860 | -€303 | -26.1% |
| Recurring financial charges | 65 | €1,164 | €860 | -€303 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | -€392 | €2,516 | +€2,907 | |
| Income taxes | 67/77 | - | €925 | +€925 | |
| Profit (loss) for the period | 9904 | -€392 | €1,591 | +€1,983 | |
| Profit (loss) for the period to be appropriated | 9905 | -€392 | €1,591 | +€1,983 |
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 21 October 2026 via checked.be.