AIBO: 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.
AIBO
Largest movements
- Receivables within one year +€27,509
up €27,509 (+25.6%), from €107,414 to €134,923
of which Other amounts receivable: +€27,509
- Cash +€9,056
up €9,056 (+41.1%), from €22,053 to €31,108
mainly Net result for the year (+€35,862) and Tax, wage and social debts (+€1,105)
- Profit (loss) carried forward +€35,862
up €35,862 (+40.3%), from €89,038 to €124,900
- Gross operating margin -€11,458
down €11,458 (-23.3%), from €49,142 to €37,683
- Taxes -€10,610
no longer reported in 2025 (was €10,610)
- Financial income -€2,113
no longer reported in 2025 (was €2,113)
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 | €129,467 | €166,031 | +€36,564 | +28.2% |
| Current assets | 29/58 | €129,467 | €166,031 | +€36,564 | +28.2% |
| Amounts receivable within one year | 40/41 | €107,414 | €134,923 | +€27,509 | +25.6% |
| Trade receivables | 40 | €7,958 | €7,958 | = | 0.0% |
| Other amounts receivable | 41 | €99,456 | €126,964 | +€27,509 | +27.7% |
| Cash at bank and in hand | 54/58 | €22,053 | €31,108 | +€9,056 | +41.1% |
| Total equity and liabilities | 10/49 | €129,467 | €166,031 | +€36,564 | +28.2% |
| Equity | 10/15 | €91,038 | €126,900 | +€35,862 | +39.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,038 | €124,900 | +€35,862 | +40.3% |
| Amounts payable | 17/49 | €38,429 | €39,132 | +€703 | +1.8% |
| Amounts payable within one year | 42/48 | €38,429 | €39,129 | +€700 | +1.8% |
| Financial debts | 43 | €31,046 | €31,046 | = | 0.0% |
| Credit institutions | 430/8 | €31,046 | €31,046 | = | 0.0% |
| Trade debts | 44 | €4,993 | €4,347 | -€646 | -12.9% |
| Suppliers | 440/4 | €4,993 | €4,347 | -€646 | -12.9% |
| Taxes, remuneration and social security | 45 | €2,390 | €3,495 | +€1,105 | +46.2% |
| Taxes | 450/3 | €2,390 | €3,495 | +€1,105 | +46.2% |
| Other amounts payable | 47/48 | - | €241 | +€241 | |
| Accrued charges and deferred income | 492/3 | - | €3 | +€3 | |
| Remuneration, social security and pensions | 62 | €1,850 | €2,103 | +€253 | +13.7% |
| Gross operating margin | 9900 | €49,142 | €37,683 | -€11,458 | -23.3% |
| Operating profit (loss) | 9901 | €47,292 | €35,581 | -€11,711 | -24.8% |
| Financial income | 75/76B | €2,113 | - | -€2,113 | |
| Recurring financial income | 75 | €2,113 | - | -€2,113 | |
| Financial charges | 65/66B | €29 | -€281 | -€310 | |
| Recurring financial charges | 65 | €29 | -€281 | -€310 | |
| Profit (loss) for the period before taxes | 9903 | €49,376 | €35,862 | -€13,514 | -27.4% |
| Income taxes | 67/77 | €10,610 | - | -€10,610 | |
| Profit (loss) for the period | 9904 | €38,765 | €35,862 | -€2,904 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,765 | €35,862 | -€2,904 | -7.5% |
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 15 October 2026 via checked.be.