Aesir IT: 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.
Aesir IT
Largest movements
- Cash +€40,424
up €40,424 (+60.5%), from €66,806 to €107,230
mainly Net result for the year (+€42,499) and Receivables within one year (+€30,202)
- Receivables within one year -€30,202
down €30,202 (-78.5%), from €38,466 to €8,264
of which Trade receivables: -€19,251
- Reserves +€40,833
up €40,833 (+17.9%), from €228,357 to €269,190
- Debts after one year -€17,451
down €17,451 (-13.5%), from €128,803 to €111,352
- Other debts -€13,900
down €13,900 (-27.0%), from €51,441 to €37,541
- Gross operating margin +€6,300
up €6,300 (+7.4%), from €84,635 to €90,935
- Taxes +€1,942
up €1,942 (+12.1%), from €16,067 to €18,009
- Depreciation +€966
up €966 (+4.3%), from €22,433 to €23,399
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 | €446,445 | €460,472 | +€14,027 | +3.1% |
| Fixed assets | 21/28 | €338,166 | €342,531 | +€4,365 | +1.3% |
| Tangible fixed assets | 22/27 | €338,166 | €342,531 | +€4,365 | +1.3% |
| Land and buildings | 22 | €228,445 | €237,694 | +€9,248 | +4.0% |
| Plant, machinery and equipment | 23 | €3,134 | €1,560 | -€1,574 | -50.2% |
| Furniture and vehicles | 24 | €12,414 | €12,399 | -€15 | -0.1% |
| Other tangible fixed assets | 26 | €94,173 | €90,878 | -€3,295 | -3.5% |
| Current assets | 29/58 | €108,278 | €117,941 | +€9,662 | +8.9% |
| Amounts receivable within one year | 40/41 | €38,466 | €8,264 | -€30,202 | -78.5% |
| Trade receivables | 40 | €25,583 | €6,332 | -€19,251 | -75.2% |
| Other amounts receivable | 41 | €12,883 | €1,931 | -€10,951 | -85.0% |
| Cash at bank and in hand | 54/58 | €66,806 | €107,230 | +€40,424 | +60.5% |
| Deferred charges and accrued income | 490/1 | €3,007 | €2,448 | -€560 | -18.6% |
| Total equity and liabilities | 10/49 | €446,445 | €460,472 | +€14,027 | +3.1% |
| Equity | 10/15 | €234,557 | €275,390 | +€40,833 | +17.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €228,357 | €269,190 | +€40,833 | +17.9% |
| Distributable reserves | 133 | €228,357 | €269,190 | +€40,833 | +17.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €211,887 | €185,082 | -€26,806 | -12.7% |
| Amounts payable after more than one year | 17 | €128,803 | €111,352 | -€17,451 | -13.5% |
| Financial debts | 170/4 | €128,803 | €111,352 | -€17,451 | -13.5% |
| Amounts payable within one year | 42/48 | €83,085 | €73,730 | -€9,355 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €17,157 | €17,451 | +€294 | +1.7% |
| Trade debts | 44 | €921 | €5,212 | +€4,291 | +465.9% |
| Suppliers | 440/4 | €921 | €5,212 | +€4,291 | +465.9% |
| Taxes, remuneration and social security | 45 | €13,566 | €13,526 | -€40 | -0.3% |
| Taxes | 450/3 | €13,566 | €13,526 | -€40 | -0.3% |
| Other amounts payable | 47/48 | €51,441 | €37,541 | -€13,900 | -27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,433 | €23,399 | +€966 | +4.3% |
| Other operating charges | 640/8 | €1,923 | €1,387 | -€535 | -27.8% |
| Gross operating margin | 9900 | €84,635 | €90,935 | +€6,300 | +7.4% |
| Operating profit (loss) | 9901 | €60,279 | €66,149 | +€5,870 | +9.7% |
| Financial income | 75/76B | €12 | €33 | +€21 | +179.8% |
| Recurring financial income | 75 | €12 | €33 | +€21 | +179.8% |
| Financial charges | 65/66B | €6,369 | €5,674 | -€695 | -10.9% |
| Recurring financial charges | 65 | €6,369 | €5,674 | -€695 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €53,922 | €60,508 | +€6,586 | +12.2% |
| Income taxes | 67/77 | €16,067 | €18,009 | +€1,942 | +12.1% |
| Profit (loss) for the period | 9904 | €37,855 | €42,499 | +€4,644 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,855 | €42,499 | +€4,644 | +12.3% |
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 12 October 2026 via checked.be.