AIAS Management: 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.
AIAS Management
Largest movements
- Financial fixed assets +€130,574
up €130,574 (+187%), from €70,000 to €200,574
- Receivables within one year +€113,879
up €113,879 (+34.2%), from €333,404 to €447,283
of which Other amounts receivable: +€150,091
- Current investments +€83,172
up €83,172 (+56.4%), from €147,347 to €230,519
- Tangible fixed assets -€54,632
down €54,632 (-100%), from €54,632 to €0
of which Land and buildings: -€54,632
- Receivables after one year +€13,487
up €13,487 (+13.4%), from €101,000 to €114,487
- Reserves +€151,003
up €151,003 (+39.5%), from €382,272 to €533,274
- Debts after one year +€130,230
up €130,230 (+138%), from €94,337 to €224,567
- Trade debts +€58,258
up €58,258 (+216%), from €26,977 to €85,234
- Other debts -€55,250
down €55,250 (-79.9%), from €69,150 to €13,900
- Gross operating margin +€120,606
up €120,606 (+99.6%), from €121,102 to €241,707
- Financial income +€24,661
up €24,661 (+193%), from €12,769 to €37,430
- Taxes +€16,001
up €16,001 (+55.3%), from €28,955 to €44,957
- Financial charges +€5,955
up €5,955 (+41.8%), from €14,253 to €20,207
- Depreciation -€3,232
down €3,232 (-100%), from €3,232 to €0
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 | €803,203 | €1,091,717 | +€288,515 | +35.9% |
| Fixed assets | 21/28 | €124,632 | €200,574 | +€75,942 | +60.9% |
| Tangible fixed assets | 22/27 | €54,632 | €0 | -€54,632 | -100% |
| Land and buildings | 22 | €54,632 | €0 | -€54,632 | -100% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €70,000 | €200,574 | +€130,574 | +187% |
| Current assets | 29/58 | €678,570 | €891,143 | +€212,573 | +31.3% |
| Amounts receivable after more than one year | 29 | €101,000 | €114,487 | +€13,487 | +13.4% |
| Other amounts receivable | 291 | €101,000 | €114,487 | +€13,487 | +13.4% |
| Stocks and contracts in progress | 3 | €41,977 | €41,977 | = | 0.0% |
| Stocks | 30/36 | €41,977 | €41,977 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €333,404 | €447,283 | +€113,879 | +34.2% |
| Trade receivables | 40 | €61,711 | €25,500 | -€36,212 | -58.7% |
| Other amounts receivable | 41 | €271,693 | €421,784 | +€150,091 | +55.2% |
| Current investments | 50/53 | €147,347 | €230,519 | +€83,172 | +56.4% |
| Cash at bank and in hand | 54/58 | €41,484 | €34,588 | -€6,896 | -16.6% |
| Deferred charges and accrued income | 490/1 | €13,357 | €22,287 | +€8,930 | +66.9% |
| Total equity and liabilities | 10/49 | €803,203 | €1,091,717 | +€288,515 | +35.9% |
| Equity | 10/15 | €482,272 | €633,274 | +€151,003 | +31.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €382,272 | €533,274 | +€151,003 | +39.5% |
| Distributable reserves | 133 | €382,272 | €533,274 | +€151,003 | +39.5% |
| Amounts payable | 17/49 | €320,931 | €458,443 | +€137,512 | +42.8% |
| Amounts payable after more than one year | 17 | €94,337 | €224,567 | +€130,230 | +138% |
| Financial debts | 170/4 | €94,337 | €224,567 | +€130,230 | +138% |
| Amounts payable within one year | 42/48 | €218,731 | €225,881 | +€7,149 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €27,018 | €37,146 | +€10,128 | +37.5% |
| Financial debts | 43 | €88,418 | €88,359 | -€59 | -0.1% |
| Credit institutions | 430/8 | €88,418 | €88,359 | -€59 | -0.1% |
| Trade debts | 44 | €26,977 | €85,234 | +€58,258 | +216% |
| Suppliers | 440/4 | €26,977 | €85,234 | +€58,258 | +216% |
| Advances received on contracts in progress | 46 | €7,140 | €0 | -€7,140 | -100% |
| Taxes, remuneration and social security | 45 | €28 | €1,242 | +€1,214 | +4,355% |
| Taxes | 450/3 | €28 | €1,242 | +€1,214 | +4,355% |
| Other amounts payable | 47/48 | €69,150 | €13,900 | -€55,250 | -79.9% |
| Accrued charges and deferred income | 492/3 | €7,863 | €7,995 | +€132 | +1.7% |
| Non-recurring operating income | 76A | - | €115,368 | +€115,368 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,232 | €0 | -€3,232 | -100% |
| Other operating charges | 640/8 | €1,080 | €3,105 | +€2,025 | +187% |
| Non-recurring operating charges | 66A | - | €59,866 | +€59,866 | |
| Gross operating margin | 9900 | €121,102 | €241,707 | +€120,606 | +99.6% |
| Operating profit (loss) | 9901 | €116,790 | €178,737 | +€61,947 | +53.0% |
| Financial income | 75/76B | €12,769 | €37,430 | +€24,661 | +193% |
| Recurring financial income | 75 | €12,769 | €37,430 | +€24,661 | +193% |
| Financial charges | 65/66B | €14,253 | €20,207 | +€5,955 | +41.8% |
| Recurring financial charges | 65 | €14,253 | €20,207 | +€5,955 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | €115,306 | €195,960 | +€80,653 | +69.9% |
| Income taxes | 67/77 | €28,955 | €44,957 | +€16,001 | +55.3% |
| Profit (loss) for the period | 9904 | €86,351 | €151,003 | +€64,652 | +74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €86,351 | €151,003 | +€64,652 | +74.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.