AI.VA: 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.VA
Largest movements
- Receivables within one year +€13,092
up €13,092 (+68.4%), from €19,140 to €32,232
of which Trade receivables: +€18,478
- Deferred charges and accrued income -€3,699
no longer reported in 2025 (was €3,699)
- Tangible fixed assets -€1,104
down €1,104 (-64.6%), from €1,708 to €605
of which Plant, machinery and equipment: -€871
- Trade debts +€6,460
up €6,460 (+50.1%), from €12,892 to €19,352
- Tax, wage and social debts +€4,265
up €4,265 (+376%), from €1,133 to €5,398
of which Remuneration and social security: +€4,898
- Debts after one year -€3,160
no longer reported in 2025 (was €3,160)
- Profit (loss) carried forward +€584
up €584 (+4.9%), from -€11,885 to -€11,302
- Gross operating margin +€12,437
up €12,437, from -€9,968 to €2,469
- Other operating charges -€394
down €394 (-38.9%), from €1,012 to €619
- Depreciation -€237
down €237 (-17.7%), from €1,340 to €1,104
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 | €24,728 | €32,849 | +€8,121 | +32.8% |
| Fixed assets | 21/28 | €1,708 | €605 | -€1,104 | -64.6% |
| Tangible fixed assets | 22/27 | €1,708 | €605 | -€1,104 | -64.6% |
| Plant, machinery and equipment | 23 | €871 | - | -€871 | |
| Furniture and vehicles | 24 | €837 | €605 | -€232 | -27.7% |
| Current assets | 29/58 | €23,020 | €32,244 | +€9,225 | +40.1% |
| Amounts receivable within one year | 40/41 | €19,140 | €32,232 | +€13,092 | +68.4% |
| Trade receivables | 40 | €12,724 | €31,203 | +€18,478 | +145% |
| Other amounts receivable | 41 | €6,416 | €1,030 | -€5,386 | -84.0% |
| Cash at bank and in hand | 54/58 | €180 | €12 | -€168 | -93.2% |
| Deferred charges and accrued income | 490/1 | €3,699 | - | -€3,699 | |
| Total equity and liabilities | 10/49 | €24,728 | €32,849 | +€8,121 | +32.8% |
| Equity | 10/15 | €6,715 | €7,298 | +€584 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,885 | -€11,302 | +€584 | +4.9% |
| Amounts payable | 17/49 | €18,013 | €25,551 | +€7,538 | +41.8% |
| Amounts payable after more than one year | 17 | €3,160 | - | -€3,160 | |
| Financial debts | 170/4 | €3,160 | - | -€3,160 | |
| Amounts payable within one year | 42/48 | €14,853 | €25,551 | +€10,698 | +72.0% |
| Current portion of amounts payable after more than one year | 42 | €828 | €801 | -€27 | -3.2% |
| Trade debts | 44 | €12,892 | €19,352 | +€6,460 | +50.1% |
| Suppliers | 440/4 | €12,892 | €19,352 | +€6,460 | +50.1% |
| Taxes, remuneration and social security | 45 | €1,133 | €5,398 | +€4,265 | +376% |
| Taxes | 450/3 | €1,133 | €500 | -€633 | -55.9% |
| Remuneration and social security | 454/9 | - | €4,898 | +€4,898 | |
| Non-recurring operating income | 76A | €2,302 | - | -€2,302 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,340 | €1,104 | -€237 | -17.7% |
| Other operating charges | 640/8 | €1,012 | €619 | -€394 | -38.9% |
| Gross operating margin | 9900 | -€9,968 | €2,469 | +€12,437 | |
| Operating profit (loss) | 9901 | -€12,320 | €747 | +€13,067 | |
| Financial income | 75/76B | €10 | €92 | +€82 | +802% |
| Recurring financial income | 75 | €10 | €92 | +€82 | +802% |
| Financial charges | 65/66B | €255 | €255 | -€0 | -0.2% |
| Recurring financial charges | 65 | €255 | €255 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,566 | €584 | +€13,149 | |
| Income taxes | 67/77 | €33 | - | -€33 | |
| Profit (loss) for the period | 9904 | -€12,599 | €584 | +€13,183 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,599 | €584 | +€13,183 |
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.