AERIS: 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.
AERIS
Largest movements
- Cash +€42,836
up €42,836 (+46.4%), from €92,382 to €135,218
mainly Depreciation (+€24,445) and Net result for the year (+€15,688)
- Tangible fixed assets -€20,996
down €20,996 (-31.8%), from €65,937 to €44,941
of which Furniture and vehicles: -€17,253
- Receivables within one year -€10,852
down €10,852 (-57.5%), from €18,884 to €8,032
of which Trade receivables: -€9,473
- Reserves +€15,000
up €15,000 (+45.5%), from €33,000 to €48,000
- Trade debts +€12,225
up €12,225 (+99.3%), from €12,313 to €24,538
- Debts after one year -€12,166
down €12,166 (-73.7%), from €16,503 to €4,337
- Current portion of long-term debt -€2,568
down €2,568 (-17.4%), from €14,734 to €12,166
- Tax, wage and social debts -€2,191
down €2,191 (-11.4%), from €19,186 to €16,995
of which Taxes: -€2,527
- Gross operating margin -€31,272
down €31,272 (-21.3%), from €146,930 to €115,658
- Taxes -€7,026
down €7,026 (-48.0%), from €14,624 to €7,598
- Staff costs -€6,880
down €6,880 (-9.7%), from €71,250 to €64,370
- Financial charges -€1,757
down €1,757 (-50.1%), from €3,504 to €1,747
- Depreciation +€1,756
up €1,756 (+7.7%), from €22,689 to €24,445
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 | €183,203 | €194,191 | +€10,988 | +6.0% |
| Fixed assets | 21/28 | €65,937 | €44,941 | -€20,996 | -31.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €65,937 | €44,941 | -€20,996 | -31.8% |
| Land and buildings | 22 | €8,480 | €7,237 | -€1,243 | -14.7% |
| Plant, machinery and equipment | 23 | €17,556 | €15,056 | -€2,500 | -14.2% |
| Furniture and vehicles | 24 | €39,901 | €22,648 | -€17,253 | -43.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €117,266 | €149,250 | +€31,984 | +27.3% |
| Stocks and contracts in progress | 3 | €6,000 | €6,000 | = | 0.0% |
| Contracts in progress | 37 | €6,000 | €6,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,884 | €8,032 | -€10,852 | -57.5% |
| Trade receivables | 40 | €12,391 | €2,918 | -€9,473 | -76.5% |
| Other amounts receivable | 41 | €6,493 | €5,114 | -€1,379 | -21.2% |
| Cash at bank and in hand | 54/58 | €92,382 | €135,218 | +€42,836 | +46.4% |
| Total equity and liabilities | 10/49 | €183,203 | €194,191 | +€10,988 | +6.0% |
| Equity | 10/15 | €120,467 | €136,155 | +€15,688 | +13.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,000 | €48,000 | +€15,000 | +45.5% |
| Distributable reserves | 133 | €33,000 | €48,000 | +€15,000 | +45.5% |
| Profit (loss) carried forward | 14 | €81,267 | €81,955 | +€688 | +0.8% |
| Amounts payable | 17/49 | €62,736 | €58,036 | -€4,700 | -7.5% |
| Amounts payable after more than one year | 17 | €16,503 | €4,337 | -€12,166 | -73.7% |
| Financial debts | 170/4 | €16,503 | €4,337 | -€12,166 | -73.7% |
| Amounts payable within one year | 42/48 | €46,233 | €53,699 | +€7,466 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €14,734 | €12,166 | -€2,568 | -17.4% |
| Trade debts | 44 | €12,313 | €24,538 | +€12,225 | +99.3% |
| Suppliers | 440/4 | €12,313 | €24,538 | +€12,225 | +99.3% |
| Taxes, remuneration and social security | 45 | €19,186 | €16,995 | -€2,191 | -11.4% |
| Taxes | 450/3 | €14,624 | €12,097 | -€2,527 | -17.3% |
| Remuneration and social security | 454/9 | €4,562 | €4,898 | +€336 | +7.4% |
| Remuneration, social security and pensions | 62 | €71,250 | €64,370 | -€6,880 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,689 | €24,445 | +€1,756 | +7.7% |
| Other operating charges | 640/8 | €1,460 | €2,091 | +€631 | +43.2% |
| Gross operating margin | 9900 | €146,930 | €115,658 | -€31,272 | -21.3% |
| Operating profit (loss) | 9901 | €51,531 | €24,752 | -€26,779 | -52.0% |
| Financial income | 75/76B | €35 | €281 | +€246 | +702.9% |
| Recurring financial income | 75 | €35 | €281 | +€246 | +702.9% |
| Financial charges | 65/66B | €3,504 | €1,747 | -€1,757 | -50.1% |
| Recurring financial charges | 65 | €3,504 | €1,747 | -€1,757 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | €48,062 | €23,286 | -€24,776 | -51.6% |
| Income taxes | 67/77 | €14,624 | €7,598 | -€7,026 | -48.0% |
| Profit (loss) for the period | 9904 | €33,438 | €15,688 | -€17,750 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,438 | €15,688 | -€17,750 | -53.1% |
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 10 October 2026 via checked.be.