Aicira: 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.
Aicira
Largest movements
- Cash +€81,668
up €81,668 (+216.6%), from €37,700 to €119,369
mainly Net result for the year (+€87,656) and Tax, wage and social debts (+€18,132)
- Tangible fixed assets +€21,693
new in 2025: €21,693
of which Furniture and vehicles: +€20,618
- Profit (loss) carried forward +€87,656
up €87,656 (+206.6%), from €42,421 to €130,077
- Tax, wage and social debts +€18,132
up €18,132 (+75.5%), from €24,014 to €42,147
- Trade debts -€3,002
down €3,002 (-97.3%), from €3,085 to €83
- Gross operating margin +€68,049
up €68,049 (+125.3%), from €54,299 to €122,348
- Taxes +€14,506
up €14,506 (+132.1%), from €10,981 to €25,487
- Depreciation +€7,051
new in 2025: €7,051
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 | €70,521 | €173,966 | +€103,445 | +146.7% |
| Fixed assets | 21/28 | - | €21,693 | +€21,693 | |
| Tangible fixed assets | 22/27 | - | €21,693 | +€21,693 | |
| Plant, machinery and equipment | 23 | - | €1,076 | +€1,076 | |
| Furniture and vehicles | 24 | - | €20,618 | +€20,618 | |
| Current assets | 29/58 | €70,521 | €152,273 | +€81,752 | +115.9% |
| Stocks and contracts in progress | 3 | €178 | €327 | +€149 | +83.6% |
| Stocks | 30/36 | €178 | €327 | +€149 | +83.6% |
| Amounts receivable within one year | 40/41 | €21,502 | €20,677 | -€825 | -3.8% |
| Trade receivables | 40 | €21,502 | €20,677 | -€825 | -3.8% |
| Cash at bank and in hand | 54/58 | €37,700 | €119,369 | +€81,668 | +216.6% |
| Deferred charges and accrued income | 490/1 | €11,140 | €11,900 | +€760 | +6.8% |
| Total equity and liabilities | 10/49 | €70,521 | €173,966 | +€103,445 | +146.7% |
| Equity | 10/15 | €43,421 | €131,077 | +€87,656 | +201.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,421 | €130,077 | +€87,656 | +206.6% |
| Amounts payable | 17/49 | €27,099 | €42,889 | +€15,790 | +58.3% |
| Amounts payable within one year | 42/48 | €27,099 | €42,457 | +€15,358 | +56.7% |
| Trade debts | 44 | €3,085 | €83 | -€3,002 | -97.3% |
| Suppliers | 440/4 | €3,085 | €83 | -€3,002 | -97.3% |
| Taxes, remuneration and social security | 45 | €24,014 | €42,147 | +€18,132 | +75.5% |
| Taxes | 450/3 | €24,014 | €42,147 | +€18,132 | +75.5% |
| Other amounts payable | 47/48 | - | €228 | +€228 | |
| Accrued charges and deferred income | 492/3 | - | €432 | +€432 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,051 | +€7,051 | |
| Other operating charges | 640/8 | €249 | €802 | +€554 | +222.4% |
| Gross operating margin | 9900 | €54,299 | €122,348 | +€68,049 | +125.3% |
| Operating profit (loss) | 9901 | €54,050 | €114,495 | +€60,445 | +111.8% |
| Financial income | 75/76B | €15 | €28 | +€13 | +86.8% |
| Recurring financial income | 75 | €15 | €28 | +€13 | +86.8% |
| Financial charges | 65/66B | €663 | €1,380 | +€717 | +108.2% |
| Recurring financial charges | 65 | €663 | €1,380 | +€717 | +108.2% |
| Profit (loss) for the period before taxes | 9903 | €53,402 | €113,143 | +€59,741 | +111.9% |
| Income taxes | 67/77 | €10,981 | €25,487 | +€14,506 | +132.1% |
| Profit (loss) for the period | 9904 | €42,421 | €87,656 | +€45,234 | +106.6% |
| Profit (loss) for the period to be appropriated | 9905 | €42,421 | €87,656 | +€45,234 | +106.6% |
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.