AIDANTS PROCHES: 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.
AIDANTS PROCHES
Largest movements
- Receivables within one year -€21,058
down €21,058 (-19.9%), from €105,872 to €84,813
of which Other amounts receivable: -€17,861
- Deferred charges and accrued income -€15,969
down €15,969 (-93.6%), from €17,066 to €1,097
- Cash +€10,381
up €10,381 (+12.3%), from €84,725 to €95,106
mainly Receivables within one year (+€21,058) and Deferred charges and accrued income (+€15,969)
- Accrued charges and deferred income -€15,366
no longer reported in 2025 (was €15,366)
- Debts within one year -€12,917
down €12,917 (-10.5%), from €122,872 to €109,954
of which Trade debts: -€21,757
- Purchases and services +€118,882
new in 2025: €118,882
- Write-downs -€38,904
no longer reported in 2025 (was €38,904)
- Turnover +€36,392
new in 2025: €36,392
- Gross operating margin +€10,411
up €10,411 (+1.8%), from €589,230 to €599,641
- Staff costs +€6,938
up €6,938 (+1.2%), from €577,118 to €584,056
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 | €210,247 | €182,489 | -€27,757 | -13.2% |
| Fixed assets | 21/28 | €2,584 | €1,473 | -€1,111 | -43.0% |
| Tangible fixed assets | 22/27 | €2,221 | €1,110 | -€1,111 | -50.0% |
| Furniture and vehicles | 24 | €2,221 | €1,110 | -€1,111 | -50.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €207,663 | €181,017 | -€26,646 | -12.8% |
| Amounts receivable within one year | 40/41 | €105,872 | €84,813 | -€21,058 | -19.9% |
| Trade receivables | 40 | €6,564 | €3,366 | -€3,198 | -48.7% |
| Other amounts receivable | 41 | €99,308 | €81,447 | -€17,861 | -18.0% |
| Cash at bank and in hand | 54/58 | €84,725 | €95,106 | +€10,381 | +12.3% |
| Deferred charges and accrued income | 490/1 | €17,066 | €1,097 | -€15,969 | -93.6% |
| Total equity and liabilities | 10/49 | €210,247 | €182,489 | -€27,757 | -13.2% |
| Equity | 10/15 | €72,009 | €72,535 | +€526 | +0.7% |
| Contributions | 10/11 | €23,060 | €23,060 | = | 0.0% |
| Capital | 10 | €23,060 | €23,060 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,949 | €9,475 | +€526 | +5.9% |
| Amounts payable | 17/49 | €138,238 | €109,954 | -€28,283 | -20.5% |
| Amounts payable within one year | 42/48 | €122,872 | €109,954 | -€12,917 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €10,334 | €11,666 | +€1,332 | +12.9% |
| Trade debts | 44 | €43,903 | €22,146 | -€21,757 | -49.6% |
| Suppliers | 440/4 | €43,903 | €22,146 | -€21,757 | -49.6% |
| Taxes, remuneration and social security | 45 | €68,634 | €72,142 | +€3,508 | +5.1% |
| Taxes | 450/3 | €1 | €6,669 | +€6,668 | +493,933% |
| Remuneration and social security | 454/9 | €68,632 | €65,473 | -€3,160 | -4.6% |
| Accrued charges and deferred income | 492/3 | €15,366 | - | -€15,366 | |
| Turnover | 70 | - | €36,392 | +€36,392 | |
| Membership fees, donations, legacies and grants | 73 | - | €682,130 | +€682,130 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €118,882 | +€118,882 | |
| Remuneration, social security and pensions | 62 | €577,118 | €584,056 | +€6,938 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,877 | €1,111 | -€1,766 | -61.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €38,904 | - | -€38,904 | |
| Non-recurring operating charges | 66A | - | €9,688 | +€9,688 | |
| Gross operating margin | 9900 | €589,230 | €599,641 | +€10,411 | +1.8% |
| Operating profit (loss) | 9901 | €20,330 | €4,786 | -€15,544 | -76.5% |
| Financial income | 75/76B | €19 | €43 | +€24 | +132% |
| Recurring financial income | 75 | €19 | €43 | +€24 | +132% |
| Financial charges | 65/66B | €4,092 | €4,302 | +€210 | +5.1% |
| Recurring financial charges | 65 | €4,092 | €4,302 | +€210 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €16,256 | €526 | -€15,730 | -96.8% |
| Profit (loss) for the period | 9904 | €16,256 | €526 | -€15,730 | -96.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,256 | €526 | -€15,730 | -96.8% |
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 23 October 2026 via checked.be.