AICON: 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.
AICON
Largest movements
- Tangible fixed assets -€6,930
down €6,930 (-8.4%), from €82,154 to €75,224
of which Land and buildings: -€6,059
- Cash +€3,067
new in 2025: €3,067
mainly Other debts (+€24,963) and Depreciation (+€6,930)
- Profit (loss) carried forward -€35,952
down €35,952 (-10.3%), from -€347,785 to -€383,736
- Other debts +€24,963
up €24,963 (+4,357%), from €573 to €25,535
- Trade debts +€5,797
up €5,797 (+158%), from €3,675 to €9,472
of which Suppliers: +€5,922
- Financial charges -€11,868
down €11,868 (-96.3%), from €12,318 to €450
- Gross operating margin +€2,692
up €2,692 (+9.5%), from -€28,264 to -€25,572
- Depreciation -€1,696
down €1,696 (-19.7%), from €8,626 to €6,930
- Other operating charges -€417
down €417 (-17.1%), from €2,443 to €2,026
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 | €84,201 | €79,781 | -€4,419 | -5.2% |
| Fixed assets | 21/28 | €82,154 | €75,224 | -€6,930 | -8.4% |
| Tangible fixed assets | 22/27 | €82,154 | €75,224 | -€6,930 | -8.4% |
| Land and buildings | 22 | €80,386 | €74,327 | -€6,059 | -7.5% |
| Furniture and vehicles | 24 | €1,768 | €897 | -€871 | -49.3% |
| Current assets | 29/58 | €2,047 | €4,557 | +€2,510 | +123% |
| Amounts receivable within one year | 40/41 | €2,047 | €1,490 | -€556 | -27.2% |
| Other amounts receivable | 41 | €2,047 | €1,490 | -€556 | -27.2% |
| Cash at bank and in hand | 54/58 | - | €3,067 | +€3,067 | |
| Total equity and liabilities | 10/49 | €84,201 | €79,781 | -€4,419 | -5.2% |
| Equity | 10/15 | -€117,004 | -€152,956 | -€35,952 | -30.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €212,180 | €212,180 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €210,320 | €210,320 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€347,785 | -€383,736 | -€35,952 | -10.3% |
| Amounts payable | 17/49 | €201,205 | €232,737 | +€31,532 | +15.7% |
| Amounts payable after more than one year | 17 | €195,482 | €195,482 | = | 0.0% |
| Financial debts | 170/4 | €195,482 | €195,482 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,723 | €37,256 | +€31,532 | +551% |
| Trade debts | 44 | €3,675 | €9,472 | +€5,797 | +158% |
| Suppliers | 440/4 | €3,550 | €9,472 | +€5,922 | +167% |
| Bills of exchange payable | 441 | €125 | - | -€125 | |
| Taxes, remuneration and social security | 45 | €1,476 | €2,248 | +€773 | +52.4% |
| Taxes | 450/3 | €1,476 | €2,248 | +€773 | +52.4% |
| Other amounts payable | 47/48 | €573 | €25,535 | +€24,963 | +4,357% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,626 | €6,930 | -€1,696 | -19.7% |
| Other operating charges | 640/8 | €2,443 | €2,026 | -€417 | -17.1% |
| Gross operating margin | 9900 | -€28,264 | -€25,572 | +€2,692 | +9.5% |
| Operating profit (loss) | 9901 | -€39,333 | -€34,527 | +€4,806 | +12.2% |
| Financial charges | 65/66B | €12,318 | €450 | -€11,868 | -96.3% |
| Recurring financial charges | 65 | €12,318 | €450 | -€11,868 | -96.3% |
| Profit (loss) for the period before taxes | 9903 | -€51,651 | -€34,977 | +€16,674 | +32.3% |
| Income taxes | 67/77 | €940 | €975 | +€35 | +3.8% |
| Profit (loss) for the period | 9904 | -€52,590 | -€35,952 | +€16,639 | +31.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,590 | -€35,952 | +€16,639 | +31.6% |
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 16 October 2026 via checked.be.