AIDA: 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.
AIDA
Largest movements
- Receivables after one year +€9,517
new in 2025: €9,517
- Receivables within one year -€8,053
down €8,053 (-66.0%), from €12,201 to €4,148
of which Other amounts receivable: -€9,222
- Deferred charges and accrued income -€2,920
no longer reported in 2025 (was €2,920)
- Cash +€1,384
up €1,384 (+8.7%), from €15,932 to €17,316
mainly Receivables within one year (+€8,053) and Deferred charges and accrued income (+€2,920)
- Tangible fixed assets -€991
down €991 (-4.0%), from €24,899 to €23,908
of which Land and buildings: -€991
- Trade debts -€1,173
down €1,173 (-97.1%), from €1,208 to €35
- Profit (loss) carried forward +€832
new in 2025: €832
- Tax, wage and social debts -€723
down €723 (-28.2%), from €2,566 to €1,843
- Turnover +€16,971
new in 2025: €16,971
- Purchases and services +€13,043
new in 2025: €13,043
- Gross operating margin -€5,234
down €5,234 (-57.1%), from €9,162 to €3,928
- Taxes -€1,159
down €1,159 (-43.6%), from €2,659 to €1,500
- Other operating charges -€1,156
down €1,156 (-52.9%), from €2,185 to €1,029
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 | €55,992 | €54,929 | -€1,063 | -1.9% |
| Fixed assets | 21/28 | €24,938 | €23,948 | -€990 | -4.0% |
| Tangible fixed assets | 22/27 | €24,899 | €23,908 | -€991 | -4.0% |
| Land and buildings | 22 | €24,899 | €23,908 | -€991 | -4.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €40 | €40 | +€0 | +0.9% |
| Current assets | 29/58 | €31,054 | €30,981 | -€73 | -0.2% |
| Amounts receivable after more than one year | 29 | - | €9,517 | +€9,517 | |
| Other amounts receivable | 291 | - | €9,517 | +€9,517 | |
| Amounts receivable within one year | 40/41 | €12,201 | €4,148 | -€8,053 | -66.0% |
| Trade receivables | 40 | €2,887 | €4,056 | +€1,169 | +40.5% |
| Other amounts receivable | 41 | €9,314 | €92 | -€9,222 | -99.0% |
| Cash at bank and in hand | 54/58 | €15,932 | €17,316 | +€1,384 | +8.7% |
| Deferred charges and accrued income | 490/1 | €2,920 | - | -€2,920 | |
| Total equity and liabilities | 10/49 | €55,992 | €54,929 | -€1,063 | -1.9% |
| Equity | 10/15 | €46,977 | €47,809 | +€832 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,377 | €28,377 | +€0 | 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% |
| Tax-exempt reserves | 132 | €10,180 | €10,180 | +€0 | 0.0% |
| Distributable reserves | 133 | €16,337 | €16,337 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | €832 | +€832 | |
| Provisions and deferred taxes | 16 | €5,242 | €5,242 | +€0 | 0.0% |
| Deferred taxes | 168 | €5,242 | €5,242 | +€0 | 0.0% |
| Amounts payable | 17/49 | €3,774 | €1,878 | -€1,896 | -50.2% |
| Amounts payable within one year | 42/48 | €3,774 | €1,878 | -€1,896 | -50.2% |
| Trade debts | 44 | €1,208 | €35 | -€1,173 | -97.1% |
| Suppliers | 440/4 | €1,208 | €35 | -€1,173 | -97.1% |
| Taxes, remuneration and social security | 45 | €2,566 | €1,843 | -€723 | -28.2% |
| Taxes | 450/3 | €2,566 | €1,843 | -€723 | -28.2% |
| Turnover | 70 | - | €16,971 | +€16,971 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €13,043 | +€13,043 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,114 | €990 | -€124 | -11.1% |
| Other operating charges | 640/8 | €2,185 | €1,029 | -€1,156 | -52.9% |
| Gross operating margin | 9900 | €9,162 | €3,928 | -€5,234 | -57.1% |
| Operating profit (loss) | 9901 | €5,863 | €1,909 | -€3,954 | -67.4% |
| Financial income | 75/76B | €448 | €517 | +€69 | +15.4% |
| Recurring financial income | 75 | €448 | €517 | +€69 | +15.4% |
| Financial charges | 65/66B | €59 | €94 | +€35 | +58.1% |
| Recurring financial charges | 65 | €59 | €94 | +€35 | +58.1% |
| Profit (loss) for the period before taxes | 9903 | €6,252 | €2,332 | -€3,920 | -62.7% |
| Income taxes | 67/77 | €2,659 | €1,500 | -€1,159 | -43.6% |
| Profit (loss) for the period | 9904 | €3,593 | €832 | -€2,761 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,593 | €832 | -€2,761 | -76.8% |
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 18 October 2026 via checked.be.