AI+: 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.
AI+
Largest movements
- Receivables within one year +€8,545
up €8,545 (+256%), from €3,343 to €11,888
- Cash -€7,679
down €7,679 (-16.7%), from €45,898 to €38,219
mainly Receivables within one year (-€8,545) and Other debts (-€7,329)
- Deferred charges and accrued income +€2,765
up €2,765 (+132%), from €2,093 to €4,858
- Reserves +€9,922
up €9,922 (+388%), from €2,556 to €12,478
of which Distributable reserves: +€9,922
- Tax, wage and social debts +€8,049
up €8,049 (+118%), from €6,834 to €14,883
- Other debts -€7,329
down €7,329 (-72.7%), from €10,080 to €2,751
- Trade debts -€7,193
down €7,193 (-87.9%), from €8,187 to €994
- Taxes +€2,188
up €2,188 (+104%), from €2,112 to €4,300
- Gross operating margin +€1,504
up €1,504 (+8.8%), from €17,110 to €18,614
- Depreciation +€1,020
up €1,020 (+60.3%), from €1,692 to €2,712
- Financial charges +€343
up €343 (+83.7%), from €410 to €753
of which Non-recurring financial charges: +€341
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 | €60,207 | €63,656 | +€3,449 | +5.7% |
| Fixed assets | 21/28 | €8,873 | €8,691 | -€182 | -2.1% |
| Tangible fixed assets | 22/27 | €8,873 | €8,691 | -€182 | -2.1% |
| Plant, machinery and equipment | 23 | €7,483 | €7,996 | +€513 | +6.9% |
| Furniture and vehicles | 24 | €1,390 | €695 | -€695 | -50.0% |
| Current assets | 29/58 | €51,334 | €54,965 | +€3,631 | +7.1% |
| Amounts receivable within one year | 40/41 | €3,343 | €11,888 | +€8,545 | +256% |
| Trade receivables | 40 | €3,343 | €11,888 | +€8,545 | +256% |
| Cash at bank and in hand | 54/58 | €45,898 | €38,219 | -€7,679 | -16.7% |
| Deferred charges and accrued income | 490/1 | €2,093 | €4,858 | +€2,765 | +132% |
| Total equity and liabilities | 10/49 | €60,207 | €63,656 | +€3,449 | +5.7% |
| Equity | 10/15 | €35,106 | €45,028 | +€9,922 | +28.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,556 | €12,478 | +€9,922 | +388% |
| Non-distributable reserves | 130/1 | €556 | €556 | = | 0.0% |
| Legal reserve | 130 | €556 | €556 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €11,922 | +€9,922 | +496% |
| Profit (loss) carried forward | 14 | €13,950 | €13,950 | = | 0.0% |
| Amounts payable | 17/49 | €25,101 | €18,628 | -€6,473 | -25.8% |
| Amounts payable within one year | 42/48 | €25,101 | €18,628 | -€6,473 | -25.8% |
| Trade debts | 44 | €8,187 | €994 | -€7,193 | -87.9% |
| Suppliers | 440/4 | €8,187 | €994 | -€7,193 | -87.9% |
| Taxes, remuneration and social security | 45 | €6,834 | €14,883 | +€8,049 | +118% |
| Taxes | 450/3 | €6,834 | €14,883 | +€8,049 | +118% |
| Other amounts payable | 47/48 | €10,080 | €2,751 | -€7,329 | -72.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,692 | €2,712 | +€1,020 | +60.3% |
| Other operating charges | 640/8 | €898 | €928 | +€30 | +3.3% |
| Gross operating margin | 9900 | €17,110 | €18,614 | +€1,504 | +8.8% |
| Operating profit (loss) | 9901 | €14,520 | €14,974 | +€454 | +3.1% |
| Financial income | 75/76B | €2 | €2 | = | 0.0% |
| Recurring financial income | 75 | €2 | €2 | = | 0.0% |
| Financial charges | 65/66B | €410 | €753 | +€343 | +83.7% |
| Recurring financial charges | 65 | €226 | €228 | +€2 | +0.9% |
| Non-recurring financial charges | 66B | €184 | €525 | +€341 | +185% |
| Profit (loss) for the period before taxes | 9903 | €14,112 | €14,223 | +€111 | +0.8% |
| Income taxes | 67/77 | €2,112 | €4,300 | +€2,188 | +104% |
| Profit (loss) for the period | 9904 | €12,000 | €9,923 | -€2,077 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,000 | €9,923 | -€2,077 | -17.3% |
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 27 October 2026 via checked.be.