Aias: 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.
Aias
Largest movements
- Receivables within one year +€22,760
up €22,760 (+540.3%), from €4,212 to €26,972
- Cash +€4,259
up €4,259 (+90.0%), from €4,732 to €8,991
mainly Net result for the year (+€17,149) and Tax, wage and social debts (+€9,169)
- Tangible fixed assets +€3,332
new in 2025: €3,332
- Financial fixed assets -€1,200
down €1,200 (-100.0%), from €1,200 to €0
- Deferred charges and accrued income +€713
new in 2025: €713
- Profit (loss) carried forward +€17,149
up €17,149 (+304.6%), from €5,630 to €22,778
- Tax, wage and social debts +€9,169
up €9,169 (+325.7%), from €2,815 to €11,984
- Trade debts +€3,279
up €3,279 (+380.4%), from €862 to €4,141
- Gross operating margin +€16,888
up €16,888 (+194.5%), from €8,684 to €25,573
- Taxes +€4,854
up €4,854 (+172.4%), from €2,815 to €7,669
- Financial income +€823
up €823 (+8232000.0%), from €0 to €823
- Depreciation +€765
up €765 (+452.4%), from €169 to €935
- Other operating charges +€555
new in 2025: €555
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 | €11,307 | €40,903 | +€29,597 | +261.8% |
| Fixed assets | 21/28 | €2,362 | €4,227 | +€1,865 | +79.0% |
| Intangible fixed assets | 21 | €1,162 | €896 | -€266 | -22.9% |
| Tangible fixed assets | 22/27 | - | €3,332 | +€3,332 | |
| Furniture and vehicles | 24 | - | €3,332 | +€3,332 | |
| Financial fixed assets | 28 | €1,200 | €0 | -€1,200 | -100.0% |
| Current assets | 29/58 | €8,945 | €36,676 | +€27,731 | +310.0% |
| Amounts receivable within one year | 40/41 | €4,212 | €26,972 | +€22,760 | +540.3% |
| Other amounts receivable | 41 | €4,212 | €26,972 | +€22,760 | +540.3% |
| Cash at bank and in hand | 54/58 | €4,732 | €8,991 | +€4,259 | +90.0% |
| Deferred charges and accrued income | 490/1 | - | €713 | +€713 | |
| Total equity and liabilities | 10/49 | €11,307 | €40,903 | +€29,597 | +261.8% |
| Equity | 10/15 | €7,630 | €24,778 | +€17,149 | +224.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,630 | €22,778 | +€17,149 | +304.6% |
| Amounts payable | 17/49 | €3,677 | €16,125 | +€12,448 | +338.5% |
| Amounts payable within one year | 42/48 | €3,677 | €16,125 | +€12,448 | +338.5% |
| Trade debts | 44 | €862 | €4,141 | +€3,279 | +380.4% |
| Suppliers | 440/4 | €862 | €4,141 | +€3,279 | +380.4% |
| Taxes, remuneration and social security | 45 | €2,815 | €11,984 | +€9,169 | +325.7% |
| Taxes | 450/3 | €2,815 | €11,984 | +€9,169 | +325.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169 | €935 | +€765 | +452.4% |
| Other operating charges | 640/8 | - | €555 | +€555 | |
| Gross operating margin | 9900 | €8,684 | €25,573 | +€16,888 | +194.5% |
| Operating profit (loss) | 9901 | €8,515 | €24,083 | +€15,568 | +182.8% |
| Financial income | 75/76B | €0 | €823 | +€823 | +8232000.0% |
| Recurring financial income | 75 | €0 | €823 | +€823 | +8232000.0% |
| Financial charges | 65/66B | €71 | €89 | +€18 | +26.1% |
| Recurring financial charges | 65 | €71 | €89 | +€18 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €8,445 | €24,817 | +€16,373 | +193.9% |
| Income taxes | 67/77 | €2,815 | €7,669 | +€4,854 | +172.4% |
| Profit (loss) for the period | 9904 | €5,630 | €17,149 | +€11,519 | +204.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,630 | €17,149 | +€11,519 | +204.6% |
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 5 October 2026 via checked.be.