AI&NET: 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&NET
Largest movements
- Current investments +€24,276
up €24,276 (+30.3%), from €80,149 to €104,426
- Reserves +€50,668
up €50,668 (+26.3%), from €192,548 to €243,217
- Debts after one year -€16,182
down €16,182 (-4.9%), from €332,994 to €316,812
- Tax, wage and social debts +€7,396
up €7,396 (+3857.3%), from €192 to €7,587
- Financial charges -€33,819
down €33,819 (-22.7%), from €149,305 to €115,486
- Financial income -€8,509
down €8,509 (-6.3%), from €134,503 to €125,994
- Taxes +€6,067
up €6,067 (+31.5%), from €19,285 to €25,352
- Depreciation +€2,810
up €2,810 (+18.9%), from €14,861 to €17,671
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €561,997 | €597,451 | +€35,454 | +6.3% |
| Fixed assets | 21/28 | €464,719 | €470,412 | +€5,693 | +1.2% |
| Tangible fixed assets | 22/27 | €464,719 | €470,412 | +€5,693 | +1.2% |
| Land and buildings | 22 | €463,522 | €469,765 | +€6,243 | +1.3% |
| Furniture and vehicles | 24 | €1,197 | €647 | -€550 | -46.0% |
| Current assets | 29/58 | €97,278 | €127,039 | +€29,761 | +30.6% |
| Amounts receivable within one year | 40/41 | €11,922 | €13,664 | +€1,742 | +14.6% |
| Trade receivables | 40 | €10,243 | €13,100 | +€2,858 | +27.9% |
| Other amounts receivable | 41 | €1,680 | €564 | -€1,116 | -66.4% |
| Current investments | 50/53 | €80,149 | €104,426 | +€24,276 | +30.3% |
| Cash at bank and in hand | 54/58 | €3,182 | €5,731 | +€2,549 | +80.1% |
| Deferred charges and accrued income | 490/1 | €2,025 | €3,219 | +€1,195 | +59.0% |
| Total equity and liabilities | 10/49 | €561,997 | €597,451 | +€35,454 | +6.3% |
| Equity | 10/15 | €200,548 | €251,217 | +€50,668 | +25.3% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €192,548 | €243,217 | +€50,668 | +26.3% |
| Distributable reserves | 133 | €192,548 | €243,217 | +€50,668 | +26.3% |
| Amounts payable | 17/49 | €361,449 | €346,234 | -€15,215 | -4.2% |
| Amounts payable after more than one year | 17 | €332,994 | €316,812 | -€16,182 | -4.9% |
| Financial debts | 170/4 | €332,994 | €316,812 | -€16,182 | -4.9% |
| Amounts payable within one year | 42/48 | €28,455 | €29,422 | +€967 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €15,767 | €16,182 | +€414 | +2.6% |
| Trade debts | 44 | €3,749 | €335 | -€3,415 | -91.1% |
| Suppliers | 440/4 | €3,749 | €335 | -€3,415 | -91.1% |
| Taxes, remuneration and social security | 45 | €192 | €7,587 | +€7,396 | +3857.3% |
| Taxes | 450/3 | €192 | €7,587 | +€7,396 | +3857.3% |
| Other amounts payable | 47/48 | €8,747 | €5,319 | -€3,428 | -39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,861 | €17,671 | +€2,810 | +18.9% |
| Other operating charges | 640/8 | €3,997 | €4,106 | +€110 | +2.7% |
| Gross operating margin | 9900 | €106,566 | €106,905 | +€339 | +0.3% |
| Operating profit (loss) | 9901 | €87,708 | €85,128 | -€2,580 | -2.9% |
| Financial income | 75/76B | €134,503 | €125,994 | -€8,509 | -6.3% |
| Recurring financial income | 75 | €134,503 | €125,994 | -€8,509 | -6.3% |
| Financial charges | 65/66B | €149,305 | €115,486 | -€33,819 | -22.7% |
| Recurring financial charges | 65 | €149,305 | €115,486 | -€33,819 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €72,906 | €95,636 | +€22,730 | +31.2% |
| Income taxes | 67/77 | €19,285 | €25,352 | +€6,067 | +31.5% |
| Profit (loss) for the period | 9904 | €53,621 | €70,284 | +€16,663 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,621 | €70,284 | +€16,663 | +31.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.