Aiai agency: 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.
Aiai agency
Largest movements
- Cash +€11,487
up €11,487 (+536%), from €2,143 to €13,630
mainly Net result for the year (+€11,125) and Tax, wage and social debts (+€8,892)
- Receivables within one year +€2,941
up €2,941 (+27.3%), from €10,760 to €13,701
of which Trade receivables: +€4,773
- Tangible fixed assets +€1,843
new in 2025: €1,843
- Deferred charges and accrued income -€1,187
down €1,187 (-100%), from €1,187 to €0
- Profit (loss) carried forward +€11,125
up €11,125 (+209%), from €5,313 to €16,437
- Tax, wage and social debts +€8,892
up €8,892 (+641%), from €1,388 to €10,279
of which Taxes: +€7,792
- Trade debts -€4,936
down €4,936 (-91.6%), from €5,390 to €454
- Gross operating margin +€7,945
up €7,945 (+117%), from €6,775 to €14,720
- Taxes +€1,764
up €1,764 (+127%), from €1,388 to €3,152
- Depreciation +€187
new in 2025: €187
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 | €14,090 | €29,174 | +€15,084 | +107% |
| Fixed assets | 21/28 | - | €1,843 | +€1,843 | |
| Tangible fixed assets | 22/27 | - | €1,843 | +€1,843 | |
| Furniture and vehicles | 24 | - | €1,843 | +€1,843 | |
| Current assets | 29/58 | €14,090 | €27,331 | +€13,241 | +94.0% |
| Amounts receivable within one year | 40/41 | €10,760 | €13,701 | +€2,941 | +27.3% |
| Trade receivables | 40 | €8,929 | €13,701 | +€4,773 | +53.5% |
| Other amounts receivable | 41 | €1,831 | €0 | -€1,831 | -100% |
| Cash at bank and in hand | 54/58 | €2,143 | €13,630 | +€11,487 | +536% |
| Deferred charges and accrued income | 490/1 | €1,187 | €0 | -€1,187 | -100% |
| Total equity and liabilities | 10/49 | €14,090 | €29,174 | +€15,084 | +107% |
| Equity | 10/15 | €7,313 | €18,437 | +€11,125 | +152% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,313 | €16,437 | +€11,125 | +209% |
| Amounts payable | 17/49 | €6,777 | €10,737 | +€3,960 | +58.4% |
| Amounts payable within one year | 42/48 | €6,777 | €10,737 | +€3,960 | +58.4% |
| Trade debts | 44 | €5,390 | €454 | -€4,936 | -91.6% |
| Suppliers | 440/4 | €5,390 | €454 | -€4,936 | -91.6% |
| Taxes, remuneration and social security | 45 | €1,388 | €10,279 | +€8,892 | +641% |
| Taxes | 450/3 | €1,388 | €9,179 | +€7,792 | +562% |
| Remuneration and social security | 454/9 | - | €1,100 | +€1,100 | |
| Other amounts payable | 47/48 | - | €4 | +€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €187 | +€187 | |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | €6,775 | €14,720 | +€7,945 | +117% |
| Operating profit (loss) | 9901 | €6,775 | €14,471 | +€7,696 | +114% |
| Financial charges | 65/66B | €75 | €195 | +€120 | +160% |
| Recurring financial charges | 65 | €75 | €195 | +€120 | +160% |
| Profit (loss) for the period before taxes | 9903 | €6,700 | €14,276 | +€7,576 | +113% |
| Income taxes | 67/77 | €1,388 | €3,152 | +€1,764 | +127% |
| Profit (loss) for the period | 9904 | €5,313 | €11,125 | +€5,812 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €5,313 | €11,125 | +€5,812 | +109% |
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 31 October 2026 via checked.be.