AI SQUARE GROUP: 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 SQUARE GROUP
Largest movements
- Cash -€287,153
down €287,153 (-78.0%), from €368,165 to €81,012
mainly Net result for the year (-€236,263) and Investment in fixed assets (net) (-€81,843)
- Intangible fixed assets +€60,577
up €60,577 (+109%), from €55,704 to €116,281
- Receivables within one year +€18,185
up €18,185 (+43.9%), from €41,467 to €59,652
of which Other amounts receivable: +€13,889
- Profit (loss) carried forward -€236,263
down €236,263 (-315%), from -€74,920 to -€311,183
- Tax, wage and social debts +€17,003
up €17,003 (+448%), from €3,795 to €20,797
of which Remuneration and social security: +€15,072
- Trade debts +€12,774
up €12,774 (+1,230%), from €1,039 to €13,812
- Gross operating margin -€119,833
down €119,833 (-2,306%), from -€5,197 to -€125,030
- Staff costs +€89,604
new in 2025: €89,604
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 | €465,336 | €258,820 | -€206,516 | -44.4% |
| Fixed assets | 21/28 | €55,704 | €117,646 | +€61,941 | +111% |
| Intangible fixed assets | 21 | €55,704 | €116,281 | +€60,577 | +109% |
| Tangible fixed assets | 22/27 | - | €1,364 | +€1,364 | |
| Furniture and vehicles | 24 | - | €1,364 | +€1,364 | |
| Current assets | 29/58 | €409,632 | €141,175 | -€268,457 | -65.5% |
| Amounts receivable within one year | 40/41 | €41,467 | €59,652 | +€18,185 | +43.9% |
| Trade receivables | 40 | - | €4,296 | +€4,296 | |
| Other amounts receivable | 41 | €41,467 | €55,356 | +€13,889 | +33.5% |
| Cash at bank and in hand | 54/58 | €368,165 | €81,012 | -€287,153 | -78.0% |
| Deferred charges and accrued income | 490/1 | - | €511 | +€511 | |
| Total equity and liabilities | 10/49 | €465,336 | €258,820 | -€206,516 | -44.4% |
| Equity | 10/15 | €402,056 | €165,794 | -€236,263 | -58.8% |
| Contributions | 10/11 | €476,977 | €476,977 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,920 | -€311,183 | -€236,263 | -315% |
| Amounts payable | 17/49 | €63,280 | €93,026 | +€29,747 | +47.0% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €33,280 | €63,026 | +€29,747 | +89.4% |
| Trade debts | 44 | €1,039 | €13,812 | +€12,774 | +1,230% |
| Suppliers | 440/4 | €1,039 | €13,812 | +€12,774 | +1,230% |
| Taxes, remuneration and social security | 45 | €3,795 | €20,797 | +€17,003 | +448% |
| Taxes | 450/3 | €3,795 | €5,725 | +€1,931 | +50.9% |
| Remuneration and social security | 454/9 | - | €15,072 | +€15,072 | |
| Other amounts payable | 47/48 | €28,446 | €28,417 | -€29 | -0.1% |
| Remuneration, social security and pensions | 62 | - | €89,604 | +€89,604 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,337 | €19,901 | +€564 | +2.9% |
| Other operating charges | 640/8 | - | €1,150 | +€1,150 | |
| Gross operating margin | 9900 | -€5,197 | -€125,030 | -€119,833 | -2,306% |
| Operating profit (loss) | 9901 | -€24,534 | -€235,685 | -€211,151 | -861% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €416 | €578 | +€162 | +38.9% |
| Recurring financial charges | 65 | €416 | €578 | +€162 | +38.9% |
| Profit (loss) for the period before taxes | 9903 | -€24,951 | -€236,263 | -€211,312 | -847% |
| Profit (loss) for the period | 9904 | -€24,951 | -€236,263 | -€211,312 | -847% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,951 | -€236,263 | -€211,312 | -847% |
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 21 October 2026 via checked.be.