AIDE-POL: 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.
AIDE-POL
Largest movements
- Cash +€53,384
up €53,384 (+26.6%), from €200,839 to €254,223
mainly Net result for the year (+€55,170) and Tax, wage and social debts (+€34,718)
- Deferred charges and accrued income -€16,895
down €16,895 (-60.6%), from €27,889 to €10,994
- Tangible fixed assets -€12,091
down €12,091 (-7.2%), from €167,510 to €155,419
of which Land and buildings: -€8,064
- Trade debts -€34,999
down €34,999 (-74.1%), from €47,214 to €12,215
- Tax, wage and social debts +€34,718
up €34,718 (+16.1%), from €215,891 to €250,609
of which Remuneration and social security: +€35,239
- Reserves +€23,500
up €23,500 (+11.6%), from €203,000 to €226,500
- Staff costs +€265,945
up €265,945 (+16.4%), from €1.6m to €1.9m
- Gross operating margin +€242,906
up €242,906 (+13.9%), from €1.7m to €2.0m
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €666,575 | €691,399 | +€24,824 | +3.7% |
| Fixed assets | 21/28 | €168,231 | €156,140 | -€12,091 | -7.2% |
| Tangible fixed assets | 22/27 | €167,510 | €155,419 | -€12,091 | -7.2% |
| Land and buildings | 22 | €154,168 | €146,104 | -€8,064 | -5.2% |
| Plant, machinery and equipment | 23 | €379 | €552 | +€173 | +45.7% |
| Furniture and vehicles | 24 | €12,963 | €8,763 | -€4,200 | -32.4% |
| Financial fixed assets | 28 | €721 | €721 | = | 0.0% |
| Current assets | 29/58 | €498,344 | €535,259 | +€36,915 | +7.4% |
| Amounts receivable within one year | 40/41 | €269,615 | €270,042 | +€426 | +0.2% |
| Trade receivables | 40 | €269,615 | €263,142 | -€6,474 | -2.4% |
| Other amounts receivable | 41 | - | €6,900 | +€6,900 | |
| Cash at bank and in hand | 54/58 | €200,839 | €254,223 | +€53,384 | +26.6% |
| Deferred charges and accrued income | 490/1 | €27,889 | €10,994 | -€16,895 | -60.6% |
| Total equity and liabilities | 10/49 | €666,575 | €691,399 | +€24,824 | +3.7% |
| Equity | 10/15 | €401,869 | €425,373 | +€23,504 | +5.8% |
| Contributions | 10/11 | €11,660 | €11,660 | = | 0.0% |
| Reserves | 13 | €203,000 | €226,500 | +€23,500 | +11.6% |
| Distributable reserves | 133 | €203,000 | €226,500 | +€23,500 | +11.6% |
| Profit (loss) carried forward | 14 | €187,209 | €187,213 | +€4 | 0.0% |
| Amounts payable | 17/49 | €264,705 | €266,026 | +€1,320 | +0.5% |
| Amounts payable within one year | 42/48 | €264,705 | €264,639 | -€66 | 0.0% |
| Trade debts | 44 | €47,214 | €12,215 | -€34,999 | -74.1% |
| Suppliers | 440/4 | €47,214 | €12,215 | -€34,999 | -74.1% |
| Taxes, remuneration and social security | 45 | €215,891 | €250,609 | +€34,718 | +16.1% |
| Taxes | 450/3 | €22,100 | €21,579 | -€521 | -2.4% |
| Remuneration and social security | 454/9 | €193,791 | €229,030 | +€35,239 | +18.2% |
| Other amounts payable | 47/48 | €1,600 | €1,814 | +€214 | +13.4% |
| Accrued charges and deferred income | 492/3 | - | €1,387 | +€1,387 | |
| Remuneration, social security and pensions | 62 | €1,625,931 | €1,891,875 | +€265,945 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,432 | €15,100 | +€2,669 | +21.5% |
| Other operating charges | 640/8 | €2,792 | €4,422 | +€1,630 | +58.4% |
| Gross operating margin | 9900 | €1,746,610 | €1,989,516 | +€242,906 | +13.9% |
| Operating profit (loss) | 9901 | €105,456 | €78,119 | -€27,337 | -25.9% |
| Financial income | 75/76B | €23 | €10 | -€13 | -57.2% |
| Recurring financial income | 75 | €23 | €10 | -€13 | -57.2% |
| Financial charges | 65/66B | €169 | €379 | +€210 | +124.0% |
| Recurring financial charges | 65 | €169 | €379 | +€210 | +124.0% |
| Profit (loss) for the period before taxes | 9903 | €105,309 | €77,749 | -€27,560 | -26.2% |
| Income taxes | 67/77 | €36,970 | €22,579 | -€14,391 | -38.9% |
| Profit (loss) for the period | 9904 | €68,339 | €55,170 | -€13,169 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €68,339 | €55,170 | -€13,169 | -19.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.