AIA Consulting: 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.
AIA Consulting
Largest movements
- Receivables within one year +€28,396
up €28,396 (+260%), from €10,920 to €39,316
of which Other amounts receivable: +€26,671
- Tangible fixed assets +€26,501
new in 2025: €26,501
- Cash +€11,856
up €11,856 (+6,974,029%), from €0 to €11,856
mainly Net result for the year (+€34,651) and Debts after one year (+€24,339)
- Profit (loss) carried forward +€33,818
up €33,818 (+1,653%), from €2,046 to €35,865
- Debts after one year +€24,339
new in 2025: €24,339
- Tax, wage and social debts +€12,138
up €12,138 (+587%), from €2,066 to €14,204
of which Taxes: +€12,042
- Other debts -€2,523
down €2,523 (-75.2%), from €3,356 to €833
- Accrued charges and deferred income -€1,888
no longer reported in 2025 (was €1,888)
- Gross operating margin +€42,122
up €42,122 (+1,154%), from €3,651 to €45,772
- Taxes +€10,095
up €10,095 (+1,355%), from €745 to €10,840
- Financial income +€763
new in 2025: €763
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 | €10,920 | €77,838 | +€66,918 | +613% |
| Fixed assets | 21/28 | - | €26,501 | +€26,501 | |
| Tangible fixed assets | 22/27 | - | €26,501 | +€26,501 | |
| Furniture and vehicles | 24 | - | €26,501 | +€26,501 | |
| Current assets | 29/58 | €10,920 | €51,337 | +€40,416 | +370% |
| Amounts receivable within one year | 40/41 | €10,920 | €39,316 | +€28,396 | +260% |
| Trade receivables | 40 | €10,920 | €12,645 | +€1,724 | +15.8% |
| Other amounts receivable | 41 | - | €26,671 | +€26,671 | |
| Cash at bank and in hand | 54/58 | €0 | €11,856 | +€11,856 | +6,974,029% |
| Deferred charges and accrued income | 490/1 | - | €165 | +€165 | |
| Total equity and liabilities | 10/49 | €10,920 | €77,838 | +€66,918 | +613% |
| Equity | 10/15 | €2,546 | €36,365 | +€33,818 | +1,328% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,046 | €35,865 | +€33,818 | +1,653% |
| Amounts payable | 17/49 | €8,374 | €41,473 | +€33,099 | +395% |
| Amounts payable after more than one year | 17 | - | €24,339 | +€24,339 | |
| Financial debts | 170/4 | - | €24,339 | +€24,339 | |
| Amounts payable within one year | 42/48 | €6,486 | €17,134 | +€10,648 | +164% |
| Trade debts | 44 | €1,064 | €2,097 | +€1,033 | +97.1% |
| Suppliers | 440/4 | €1,064 | €2,097 | +€1,033 | +97.1% |
| Taxes, remuneration and social security | 45 | €2,066 | €14,204 | +€12,138 | +587% |
| Taxes | 450/3 | €2,066 | €14,108 | +€12,042 | +583% |
| Remuneration and social security | 454/9 | - | €96 | +€96 | |
| Other amounts payable | 47/48 | €3,356 | €833 | -€2,523 | -75.2% |
| Accrued charges and deferred income | 492/3 | €1,888 | - | -€1,888 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €393 | +€393 | |
| Other operating charges | 640/8 | - | €406 | +€406 | |
| Gross operating margin | 9900 | €3,651 | €45,772 | +€42,122 | +1,154% |
| Operating profit (loss) | 9901 | €3,651 | €44,973 | +€41,322 | +1,132% |
| Financial income | 75/76B | - | €763 | +€763 | |
| Recurring financial income | 75 | - | €763 | +€763 | |
| Financial charges | 65/66B | - | €244 | +€244 | |
| Recurring financial charges | 65 | - | €244 | +€244 | |
| Profit (loss) for the period before taxes | 9903 | €3,651 | €45,492 | +€41,841 | +1,146% |
| Income taxes | 67/77 | €745 | €10,840 | +€10,095 | +1,355% |
| Profit (loss) for the period | 9904 | €2,905 | €34,651 | +€31,746 | +1,093% |
| Profit (loss) for the period to be appropriated | 9905 | €2,905 | €34,651 | +€31,746 | +1,093% |
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 18 October 2026 via checked.be.