AI JIA: 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 JIA
Largest movements
- Tangible fixed assets -€50,099
down €50,099 (-5.9%), from €853,271 to €803,172
of which Land and buildings: -€39,705
- Debts after one year -€27,945
down €27,945 (-7.1%), from €396,170 to €368,225
- Profit (loss) carried forward -€17,799
down €17,799 (-11.5%), from -€154,621 to -€172,420
- Other debts -€10,091
down €10,091 (-1.7%), from €588,494 to €578,403
- Gross operating margin -€3,140
down €3,140 (-6.3%), from €49,773 to €46,633
- Other operating charges +€2,731
up €2,731 (+108%), from €2,524 to €5,255
- Financial charges -€2,192
down €2,192 (-23.0%), from €9,514 to €7,322
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 | €863,091 | €807,535 | -€55,556 | -6.4% |
| Formation expenses | 20 | €874 | €314 | -€560 | -64.1% |
| Fixed assets | 21/28 | €853,271 | €803,172 | -€50,099 | -5.9% |
| Tangible fixed assets | 22/27 | €853,271 | €803,172 | -€50,099 | -5.9% |
| Land and buildings | 22 | €832,609 | €792,904 | -€39,705 | -4.8% |
| Furniture and vehicles | 24 | €20,662 | €10,268 | -€10,394 | -50.3% |
| Current assets | 29/58 | €8,946 | €4,049 | -€4,897 | -54.7% |
| Amounts receivable within one year | 40/41 | €854 | €1,388 | +€534 | +62.5% |
| Other amounts receivable | 41 | €854 | €1,388 | +€534 | +62.5% |
| Cash at bank and in hand | 54/58 | €7,012 | €2,603 | -€4,409 | -62.9% |
| Deferred charges and accrued income | 490/1 | €1,080 | €58 | -€1,022 | -94.6% |
| Total equity and liabilities | 10/49 | €863,091 | €807,535 | -€55,556 | -6.4% |
| Equity | 10/15 | -€151,621 | -€169,420 | -€17,799 | -11.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€154,621 | -€172,420 | -€17,799 | -11.5% |
| Amounts payable | 17/49 | €1,014,712 | €976,955 | -€37,757 | -3.7% |
| Amounts payable after more than one year | 17 | €396,170 | €368,225 | -€27,945 | -7.1% |
| Financial debts | 170/4 | €396,170 | €368,225 | -€27,945 | -7.1% |
| Amounts payable within one year | 42/48 | €618,542 | €608,030 | -€10,512 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €30,048 | €27,945 | -€2,103 | -7.0% |
| Trade debts | 44 | - | €1,682 | +€1,682 | |
| Suppliers | 440/4 | - | €1,682 | +€1,682 | |
| Other amounts payable | 47/48 | €588,494 | €578,403 | -€10,091 | -1.7% |
| Accrued charges and deferred income | 492/3 | - | €700 | +€700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,712 | €51,787 | +€75 | +0.1% |
| Other operating charges | 640/8 | €2,524 | €5,255 | +€2,731 | +108% |
| Non-recurring operating charges | 66A | €63 | €68 | +€5 | +7.9% |
| Gross operating margin | 9900 | €49,773 | €46,633 | -€3,140 | -6.3% |
| Operating profit (loss) | 9901 | -€4,526 | -€10,477 | -€5,951 | -131% |
| Financial charges | 65/66B | €9,514 | €7,322 | -€2,192 | -23.0% |
| Recurring financial charges | 65 | €9,514 | €7,322 | -€2,192 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,040 | -€17,799 | -€3,759 | -26.8% |
| Profit (loss) for the period | 9904 | -€14,040 | -€17,799 | -€3,759 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,040 | -€17,799 | -€3,759 | -26.8% |
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 30 October 2026 via checked.be.