AI ENGINEERING: 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.
AI ENGINEERING
Largest movements
- Current investments +€9,000
up €9,000 (+13.6%), from €66,000 to €75,000
- Tangible fixed assets -€5,156
down €5,156 (-76.4%), from €6,753 to €1,597
- Reserves -€77,951
down €77,951 (-32.4%), from €240,851 to €162,900
- Other debts +€76,059
up €76,059 (+2106.8%), from €3,610 to €79,669
- Tax, wage and social debts +€3,047
up €3,047 (+28.7%), from €10,599 to €13,645
- Contributions +€3,000
up €3,000, from €0 to €3,000
- Depreciation -€4,332
down €4,332 (-78.0%), from €5,553 to €1,221
- Other operating charges +€1,570
up €1,570 (+229.0%), from €686 to €2,256
- Gross operating margin +€1,240
up €1,240 (+1.2%), from €102,079 to €103,318
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 | €257,399 | €261,204 | +€3,805 | +1.5% |
| Fixed assets | 21/28 | €6,753 | €1,597 | -€5,156 | -76.4% |
| Tangible fixed assets | 22/27 | €6,753 | €1,597 | -€5,156 | -76.4% |
| Furniture and vehicles | 24 | €6,753 | €1,597 | -€5,156 | -76.4% |
| Current assets | 29/58 | €250,646 | €259,606 | +€8,961 | +3.6% |
| Amounts receivable within one year | 40/41 | €13,097 | €14,445 | +€1,348 | +10.3% |
| Trade receivables | 40 | €13,097 | €14,445 | +€1,348 | +10.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €66,000 | €75,000 | +€9,000 | +13.6% |
| Cash at bank and in hand | 54/58 | €167,398 | €167,280 | -€118 | -0.1% |
| Deferred charges and accrued income | 490/1 | €4,150 | €2,881 | -€1,269 | -30.6% |
| Total equity and liabilities | 10/49 | €257,399 | €261,204 | +€3,805 | +1.5% |
| Equity | 10/15 | €240,851 | €165,900 | -€74,951 | -31.1% |
| Contributions | 10/11 | €0 | €3,000 | +€3,000 | |
| Reserves | 13 | €240,851 | €162,900 | -€77,951 | -32.4% |
| Distributable reserves | 133 | €240,851 | €162,900 | -€77,951 | -32.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,548 | €95,304 | +€78,756 | +475.9% |
| Amounts payable within one year | 42/48 | €16,548 | €95,304 | +€78,756 | +475.9% |
| Trade debts | 44 | €2,339 | €1,989 | -€350 | -15.0% |
| Suppliers | 440/4 | €2,339 | €1,989 | -€350 | -15.0% |
| Taxes, remuneration and social security | 45 | €10,599 | €13,645 | +€3,047 | +28.7% |
| Taxes | 450/3 | €10,599 | €13,645 | +€3,047 | +28.7% |
| Other amounts payable | 47/48 | €3,610 | €79,669 | +€76,059 | +2106.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,553 | €1,221 | -€4,332 | -78.0% |
| Other operating charges | 640/8 | €686 | €2,256 | +€1,570 | +229.0% |
| Gross operating margin | 9900 | €102,079 | €103,318 | +€1,240 | +1.2% |
| Operating profit (loss) | 9901 | €95,841 | €99,842 | +€4,001 | +4.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -93.8% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -93.8% |
| Financial charges | 65/66B | €231 | €185 | -€46 | -19.9% |
| Recurring financial charges | 65 | €231 | €185 | -€46 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €95,610 | €99,657 | +€4,047 | +4.2% |
| Income taxes | 67/77 | €20,214 | €21,000 | +€786 | +3.9% |
| Profit (loss) for the period | 9904 | €75,396 | €78,657 | +€3,261 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €75,396 | €78,657 | +€3,261 | +4.3% |
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 7 October 2026 via checked.be.