AIAF: 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.
AIAF
Largest movements
- Cash +€75,471
up €75,471 (+398.2%), from €18,952 to €94,422
mainly Current investments (+€70,000) and Net result for the year (+€7,286)
- Current investments -€70,000
no longer reported in 2025 (was €70,000)
- Profit (loss) carried forward +€7,286
up €7,286 (+8.3%), from €87,683 to €94,969
- Gross operating margin -€2,151
down €2,151 (-24.9%), from €8,638 to €6,488
- Taxes +€263
new in 2025: €263
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.
Cash bridge derived
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 | €88,952 | €95,322 | +€6,371 | +7.2% |
| Current assets | 29/58 | €88,952 | €95,322 | +€6,371 | +7.2% |
| Current investments | 50/53 | €70,000 | - | -€70,000 | |
| Cash at bank and in hand | 54/58 | €18,952 | €94,422 | +€75,471 | +398.2% |
| Deferred charges and accrued income | 490/1 | - | €900 | +€900 | |
| Total equity and liabilities | 10/49 | €88,952 | €95,322 | +€6,371 | +7.2% |
| Equity | 10/15 | €87,683 | €94,969 | +€7,286 | +8.3% |
| Profit (loss) carried forward | 14 | €87,683 | €94,969 | +€7,286 | +8.3% |
| Amounts payable | 17/49 | €1,269 | €353 | -€916 | -72.2% |
| Amounts payable within one year | 42/48 | €1,269 | €353 | -€916 | -72.2% |
| Trade debts | 44 | €1,269 | €353 | -€916 | -72.2% |
| Suppliers | 440/4 | €1,269 | €353 | -€916 | -72.2% |
| Gross operating margin | 9900 | €8,638 | €6,488 | -€2,151 | -24.9% |
| Operating profit (loss) | 9901 | €8,638 | €6,488 | -€2,151 | -24.9% |
| Financial income | 75/76B | €1,260 | €1,274 | +€13 | +1.1% |
| Recurring financial income | 75 | €1,260 | €1,274 | +€13 | +1.1% |
| Financial charges | 65/66B | €153 | €213 | +€59 | +38.8% |
| Recurring financial charges | 65 | €153 | €213 | +€59 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | €9,745 | €7,549 | -€2,197 | -22.5% |
| Income taxes | 67/77 | - | €263 | +€263 | |
| Profit (loss) for the period | 9904 | €9,745 | €7,286 | -€2,459 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,745 | €7,286 | -€2,459 | -25.2% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.