AIDA NZ: 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.
AIDA NZ
Largest movements
- Receivables within one year +€13,919
up €13,919 (+17.7%), from €78,699 to €92,618
of which Other amounts receivable: +€11,819
- Tangible fixed assets -€7,238
down €7,238 (-41.8%), from €17,306 to €10,068
of which Plant, machinery and equipment: -€6,087
- Cash +€6,546
up €6,546 (+96.4%), from €6,791 to €13,336
mainly Net result for the year (+€27,347) and Depreciation (+€7,238)
- Financial fixed assets +€3,000
new in 2025: €3,000
- Reserves +€25,681
up €25,681 (+42.4%), from €60,622 to €86,303
- Trade debts -€5,749
down €5,749 (-52.9%), from €10,862 to €5,113
- Tax, wage and social debts -€5,339
down €5,339 (-19.7%), from €27,116 to €21,777
of which Remuneration and social security: -€2,811
- Other debts +€1,666
new in 2025: €1,666
- Financial income +€3,323
up €3,323 (+129.0%), from €2,577 to €5,899
- Gross operating margin +€2,369
up €2,369 (+5.8%), from €41,040 to €43,409
- Financial charges +€1,944
up €1,944 (+369.3%), from €526 to €2,471
- Taxes +€950
up €950 (+9.9%), from €9,627 to €10,577
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 | €103,600 | €119,859 | +€16,259 | +15.7% |
| Fixed assets | 21/28 | €17,306 | €13,068 | -€4,238 | -24.5% |
| Tangible fixed assets | 22/27 | €17,306 | €10,068 | -€7,238 | -41.8% |
| Plant, machinery and equipment | 23 | €15,204 | €9,118 | -€6,087 | -40.0% |
| Furniture and vehicles | 24 | €2,101 | €950 | -€1,151 | -54.8% |
| Financial fixed assets | 28 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €86,294 | €106,791 | +€20,497 | +23.8% |
| Amounts receivable within one year | 40/41 | €78,699 | €92,618 | +€13,919 | +17.7% |
| Trade receivables | 40 | €1,071 | €3,171 | +€2,100 | +196.0% |
| Other amounts receivable | 41 | €77,627 | €89,446 | +€11,819 | +15.2% |
| Cash at bank and in hand | 54/58 | €6,791 | €13,336 | +€6,546 | +96.4% |
| Deferred charges and accrued income | 490/1 | €805 | €837 | +€32 | +4.0% |
| Total equity and liabilities | 10/49 | €103,600 | €119,859 | +€16,259 | +15.7% |
| Equity | 10/15 | €64,122 | €89,803 | +€25,681 | +40.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €60,622 | €86,303 | +€25,681 | +42.4% |
| Distributable reserves | 133 | €60,622 | €86,303 | +€25,681 | +42.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €39,478 | €30,056 | -€9,422 | -23.9% |
| Amounts payable within one year | 42/48 | €37,978 | €28,556 | -€9,422 | -24.8% |
| Trade debts | 44 | €10,862 | €5,113 | -€5,749 | -52.9% |
| Suppliers | 440/4 | €10,862 | €5,113 | -€5,749 | -52.9% |
| Taxes, remuneration and social security | 45 | €27,116 | €21,777 | -€5,339 | -19.7% |
| Taxes | 450/3 | €24,305 | €21,777 | -€2,528 | -10.4% |
| Remuneration and social security | 454/9 | €2,811 | €0 | -€2,811 | -100.0% |
| Other amounts payable | 47/48 | - | €1,666 | +€1,666 | |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,238 | €7,238 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,459 | €1,676 | +€217 | +14.9% |
| Non-recurring operating charges | 66A | €2,188 | €0 | -€2,188 | -100.0% |
| Gross operating margin | 9900 | €41,040 | €43,409 | +€2,369 | +5.8% |
| Operating profit (loss) | 9901 | €30,156 | €34,495 | +€4,340 | +14.4% |
| Financial income | 75/76B | €2,577 | €5,899 | +€3,323 | +129.0% |
| Recurring financial income | 75 | €2,577 | €5,899 | +€3,323 | +129.0% |
| Financial charges | 65/66B | €526 | €2,471 | +€1,944 | +369.3% |
| Recurring financial charges | 65 | €526 | €2,471 | +€1,944 | +369.3% |
| Profit (loss) for the period before taxes | 9903 | €32,206 | €37,924 | +€5,718 | +17.8% |
| Income taxes | 67/77 | €9,627 | €10,577 | +€950 | +9.9% |
| Profit (loss) for the period | 9904 | €22,579 | €27,347 | +€4,768 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,579 | €27,347 | +€4,768 | +21.1% |
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 3 October 2026 via checked.be.