AIB: 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.
What changed
AIB
NACE 78.200, Temporary employment agencies and other provision of personnel
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€367,335
2024 · -€1.4m+€1.1m
Equity
€13.2m
2024 · €14.2m-€999,165
Cash
€600,436
2024 · €1.1m-€535,711
Balance sheet total
€132.7m
2024 · €118.1m+€14.6m
Largest movements
Assets
- Financial fixed assets +€15.6m
up €15.6m (+86.6%), from €18.1m to €33.7m
of which Affiliated companies: +€15.6m
Equity and liabilities
- Trade debts +€16.4m
up €16.4m (+99.3%), from €16.5m to €32.8m
- Debts after one year -€2.9m
down €2.9m (-10.8%), from €27.0m to €24.1m
of which Financial debts: -€2.4m
Income statement
- Turnover +€33.7m
up €33.7m (+7.1%), from €476.2m to €509.9m
- Staff costs +€31.8m
up €31.8m (+7.6%), from €419.4m to €451.2m
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.
Result 2024
-€1.4m
Turnover
+€33.7m
Other operating income
+€1.5m
Services and other goods
-€4.5m
Staff costs
-€31.8m
Depreciation
+€134,634
Write-downs
+€133,232
Provisions
-€8,281
Other operating charges
-€32,968
Other operating items
+€2.3m
Financial income
+€515,850
Financial charges
-€697,038
Taxes
-€330,019
Result 2025
-€367,335
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.
From operations
+€18.9m
Investment
-€15.9m
Financing
-€3.6m
Cash 2024
€1.1m
From operations (derived)
+€18.9m
Net result for the year
-€367,335
Depreciation
+€391,451
Receivables within one year
+€230,891
Deferred charges and accrued income
+€96,995
Trade debts
+€16.4m
Tax, wage and social debts
+€1.3m
Advances received
+€1.0m
Other debts
-€67,249
Accrued charges and deferred income
-€60
Investment (derived)
-€15.9m
Investment in fixed assets (net)
-€15.9m
Financing
-€3.6m
Debts after one year
-€2.9m
Current portion of long-term debt
-€22,847
Contributions, distributions and other
-€631,830
Cash 2025
€600,436
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,114,933 | €132,749,012 | +€14.6m | +12.4% |
| Fixed assets | 21/28 | €18,876,017 | €34,373,693 | +€15.5m | +82.1% |
| Intangible fixed assets | 21 | €362 | €192 | -€170 | -47.0% |
| Tangible fixed assets | 22/27 | €814,338 | €675,448 | -€138,889 | -17.1% |
| Land and buildings | 22 | €49,293 | €8,499 | -€40,794 | -82.8% |
| Plant, machinery and equipment | 23 | €701 | €330 | -€370 | -52.9% |
| Furniture and vehicles | 24 | €326,924 | €226,818 | -€100,107 | -30.6% |
| Other tangible fixed assets | 26 | €437,420 | €439,802 | +€2,382 | +0.5% |
| Financial fixed assets | 28 | €18,061,317 | €33,698,052 | +€15.6m | +86.6% |
| Affiliated companies | 280/1 | €18,026,000 | €33,673,761 | +€15.6m | +86.8% |
| Amounts receivable | 281 | €18,026,000 | €33,673,761 | +€15.6m | +86.8% |
| Other financial fixed assets | 284/8 | €35,317 | €24,292 | -€11,025 | -31.2% |
| Amounts receivable and cash guarantees | 285/8 | €35,317 | €24,292 | -€11,025 | -31.2% |
| Current assets | 29/58 | €99,238,917 | €98,375,319 | -€863,597 | -0.9% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €97,879,933 | €97,649,042 | -€230,891 | -0.2% |
| Trade receivables | 40 | €94,780,111 | €95,007,652 | +€227,541 | +0.2% |
| Other amounts receivable | 41 | €3,099,822 | €2,641,390 | -€458,431 | -14.8% |
| Cash at bank and in hand | 54/58 | €1,136,147 | €600,436 | -€535,711 | -47.2% |
| Deferred charges and accrued income | 490/1 | €222,836 | €125,841 | -€96,995 | -43.5% |
| Total equity and liabilities | 10/49 | €118,114,933 | €132,749,012 | +€14.6m | +12.4% |
| Equity | 10/15 | €14,205,103 | €13,205,938 | -€999,165 | -7.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €14,143,603 | €13,144,438 | -€999,165 | -7.1% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €268,746 | €268,746 | = | 0.0% |
| Distributable reserves | 133 | €13,868,707 | €12,869,542 | -€999,165 | -7.2% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €103,909,830 | €119,543,074 | +€15.6m | +15.0% |
| Amounts payable after more than one year | 17 | €27,029,866 | €24,116,659 | -€2.9m | -10.8% |
| Financial debts | 170/4 | €26,559,257 | €24,116,659 | -€2.4m | -9.2% |
| Credit institutions | 173 | €308,223 | €60,495 | -€247,727 | -80.4% |
| Other loans | 174 | €26,251,034 | €24,056,164 | -€2.2m | -8.4% |
| Other amounts payable | 178/9 | €470,609 | €0 | -€470,609 | -100.0% |
| Amounts payable within one year | 42/48 | €76,874,233 | €95,420,744 | +€18.5m | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €270,575 | €247,727 | -€22,847 | -8.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €16,476,168 | €32,842,698 | +€16.4m | +99.3% |
| Suppliers | 440/4 | €16,476,168 | €32,842,698 | +€16.4m | +99.3% |
| Advances received on contracts in progress | 46 | €7,438 | €1,007,438 | +€1.0m | +13444.4% |
| Taxes, remuneration and social security | 45 | €59,420,974 | €60,691,050 | +€1.3m | +2.1% |
| Taxes | 450/3 | €10,196,659 | €9,705,229 | -€491,429 | -4.8% |
| Remuneration and social security | 454/9 | €49,224,315 | €50,985,820 | +€1.8m | +3.6% |
| Other amounts payable | 47/48 | €699,079 | €631,830 | -€67,249 | -9.6% |
| Accrued charges and deferred income | 492/3 | €5,731 | €5,671 | -€60 | -1.0% |
| Operating income | 70/76A | €480,849,252 | €516,064,301 | +€35.2m | +7.3% |
| Turnover | 70 | €476,154,807 | €509,866,248 | +€33.7m | +7.1% |
| Other operating income | 74 | €4,666,941 | €6,195,713 | +€1.5m | +32.8% |
| Non-recurring operating income | 76A | €27,504 | €2,341 | -€25,164 | -91.5% |
| Operating charges | 60/66A | €480,102,823 | €513,754,059 | +€33.7m | +7.0% |
| Services and other goods | 61 | €57,324,827 | €61,783,226 | +€4.5m | +7.8% |
| Remuneration, social security and pensions | 62 | €419,436,172 | €451,191,429 | +€31.8m | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €526,085 | €391,451 | -€134,634 | -25.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €141,383 | €8,151 | -€133,232 | -94.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€8,281 | €0 | +€8,281 | |
| Other operating charges | 640/8 | €138,241 | €171,208 | +€32,968 | +23.8% |
| Non-recurring operating charges | 66A | €2,544,397 | €208,593 | -€2.3m | -91.8% |
| Operating profit (loss) | 9901 | €746,429 | €2,310,242 | +€1.6m | +209.5% |
| Financial income | 75/76B | €662,593 | €1,178,443 | +€515,850 | +77.9% |
| Recurring financial income | 75 | €662,593 | €1,178,443 | +€515,850 | +77.9% |
| Income from financial fixed assets | 750 | - | €1,057,252 | +€1.1m | |
| Income from current assets | 751 | €662,512 | €121,108 | -€541,404 | -81.7% |
| Other financial income | 752/9 | €80 | €82 | +€2 | +2.2% |
| Financial charges | 65/66B | €1,179,469 | €1,876,506 | +€697,038 | +59.1% |
| Recurring financial charges | 65 | €1,179,469 | €1,876,506 | +€697,038 | +59.1% |
| Debt charges | 650 | €901,011 | €1,521,070 | +€620,059 | +68.8% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €111,057 | €140,353 | +€29,296 | +26.4% |
| Other financial charges | 652/9 | €167,401 | €215,083 | +€47,682 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €229,553 | €1,612,179 | +€1.4m | +602.3% |
| Income taxes | 67/77 | €1,649,495 | €1,979,514 | +€330,019 | +20.0% |
| Taxes | 670/3 | €1,649,495 | €1,979,514 | +€330,019 | +20.0% |
| Profit (loss) for the period | 9904 | -€1,419,942 | -€367,335 | +€1.1m | +74.1% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,419,942 | -€367,335 | +€1.1m | +74.1% |
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 7 October 2026 via checked.be.