AEM Technics: 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.
AEM Technics
Largest movements
- Receivables within one year +€15,552
up €15,552 (+471.8%), from €3,296 to €18,848
of which Trade receivables: +€15,139
- Tangible fixed assets +€15,155
up €15,155 (+2283.6%), from €664 to €15,818
- Cash -€11,474
down €11,474 (-85.3%), from €13,451 to €1,977
mainly Investment in fixed assets (net) (-€19,000) and Receivables within one year (-€15,552)
- Debts after one year +€13,194
up €13,194 (+352.1%), from €3,747 to €16,942
of which Financial debts: +€10,644
- Current portion of long-term debt +€4,629
new in 2025: €4,629
- Tax, wage and social debts +€1,011
up €1,011 (+47.6%), from €2,123 to €3,134
- Other operating charges +€9,216
up €9,216 (+1326.4%), from €695 to €9,911
- Gross operating margin +€5,410
up €5,410 (+52.4%), from €10,330 to €15,741
- Depreciation +€3,423
up €3,423 (+810.5%), from €422 to €3,845
- Taxes -€1,112
down €1,112 (-52.4%), from €2,123 to €1,011
- Financial charges +€763
up €763 (+906.5%), from €84 to €847
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 | €18,022 | €37,271 | +€19,249 | +106.8% |
| Fixed assets | 21/28 | €664 | €15,818 | +€15,155 | +2283.6% |
| Tangible fixed assets | 22/27 | €664 | €15,818 | +€15,155 | +2283.6% |
| Furniture and vehicles | 24 | €664 | €15,818 | +€15,155 | +2283.6% |
| Current assets | 29/58 | €17,358 | €21,453 | +€4,094 | +23.6% |
| Amounts receivable within one year | 40/41 | €3,296 | €18,848 | +€15,552 | +471.8% |
| Trade receivables | 40 | €2,969 | €18,108 | +€15,139 | +509.9% |
| Other amounts receivable | 41 | €328 | €740 | +€413 | +126.0% |
| Cash at bank and in hand | 54/58 | €13,451 | €1,977 | -€11,474 | -85.3% |
| Deferred charges and accrued income | 490/1 | €611 | €628 | +€17 | +2.8% |
| Total equity and liabilities | 10/49 | €18,022 | €37,271 | +€19,249 | +106.8% |
| Equity | 10/15 | €9,006 | €9,237 | +€231 | +2.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €7,006 | €7,237 | +€231 | +3.3% |
| Distributable reserves | 133 | €7,006 | €7,237 | +€231 | +3.3% |
| Amounts payable | 17/49 | €9,016 | €28,034 | +€19,018 | +210.9% |
| Amounts payable after more than one year | 17 | €3,747 | €16,942 | +€13,194 | +352.1% |
| Financial debts | 170/4 | - | €10,644 | +€10,644 | |
| Other amounts payable | 178/9 | €3,747 | €6,297 | +€2,550 | +68.1% |
| Amounts payable within one year | 42/48 | €5,269 | €11,092 | +€5,824 | +110.5% |
| Current portion of amounts payable after more than one year | 42 | - | €4,629 | +€4,629 | |
| Trade debts | 44 | €3,146 | €3,330 | +€184 | +5.8% |
| Suppliers | 440/4 | €3,146 | €3,330 | +€184 | +5.8% |
| Taxes, remuneration and social security | 45 | €2,123 | €3,134 | +€1,011 | +47.6% |
| Taxes | 450/3 | €2,123 | €3,134 | +€1,011 | +47.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €422 | €3,845 | +€3,423 | +810.5% |
| Other operating charges | 640/8 | €695 | €9,911 | +€9,216 | +1326.4% |
| Gross operating margin | 9900 | €10,330 | €15,741 | +€5,410 | +52.4% |
| Operating profit (loss) | 9901 | €9,213 | €1,984 | -€7,229 | -78.5% |
| Financial income | 75/76B | €0 | €105 | +€105 | +349566.7% |
| Recurring financial income | 75 | €0 | €105 | +€105 | +349566.7% |
| Financial charges | 65/66B | €84 | €847 | +€763 | +906.5% |
| Recurring financial charges | 65 | €84 | €847 | +€763 | +906.5% |
| Profit (loss) for the period before taxes | 9903 | €9,129 | €1,242 | -€7,887 | -86.4% |
| Income taxes | 67/77 | €2,123 | €1,011 | -€1,112 | -52.4% |
| Profit (loss) for the period | 9904 | €7,006 | €231 | -€6,775 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,006 | €231 | -€6,775 | -96.7% |
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 6 October 2026 via checked.be.