AIDERA: 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.
AIDERA
Largest movements
- Receivables within one year -€12,675
down €12,675 (-39.1%), from €32,432 to €19,757
of which Other amounts receivable: -€15,171
- Financial fixed assets +€12,308
up €12,308 (+8.5%), from €145,339 to €157,647
- Current investments +€10,000
up €10,000 (+35.9%), from €27,822 to €37,822
- Cash +€5,883
up €5,883 (+10.4%), from €56,321 to €62,204
mainly Other debts (+€70,634) and Net result for the year (+€46,786)
- Other debts +€70,634
new in 2026: €70,634
- Reserves -€49,789
down €49,789 (-25.2%), from €197,789 to €148,000
- Debts after one year -€7,677
down €7,677 (-23.8%), from €32,204 to €24,527
- Gross operating margin +€9,508
up €9,508 (+14.8%), from €64,161 to €73,670
- Financial income -€5,573
down €5,573 (-69.8%), from €7,987 to €2,413
of which Non-recurring financial income: -€6,557
- Taxes +€4,947
up €4,947 (+25.5%), from €19,418 to €24,365
- Financial charges +€2,731
up €2,731 (+196%), from €1,395 to €4,126
- Other operating charges -€1,523
down €1,523 (-70.3%), from €2,167 to €644
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €263,521 | €281,617 | +€18,096 | +6.9% |
| Fixed assets | 21/28 | €145,339 | €159,484 | +€14,146 | +9.7% |
| Tangible fixed assets | 22/27 | - | €1,837 | +€1,837 | |
| Plant, machinery and equipment | 23 | - | €1,837 | +€1,837 | |
| Financial fixed assets | 28 | €145,339 | €157,647 | +€12,308 | +8.5% |
| Current assets | 29/58 | €118,182 | €122,132 | +€3,951 | +3.3% |
| Amounts receivable after more than one year | 29 | €1,606 | €2,304 | +€698 | +43.5% |
| Trade receivables | 290 | €1,606 | - | -€1,606 | |
| Other amounts receivable | 291 | - | €2,304 | +€2,304 | |
| Amounts receivable within one year | 40/41 | €32,432 | €19,757 | -€12,675 | -39.1% |
| Trade receivables | 40 | €16,741 | €19,237 | +€2,496 | +14.9% |
| Other amounts receivable | 41 | €15,691 | €520 | -€15,171 | -96.7% |
| Current investments | 50/53 | €27,822 | €37,822 | +€10,000 | +35.9% |
| Cash at bank and in hand | 54/58 | €56,321 | €62,204 | +€5,883 | +10.4% |
| Deferred charges and accrued income | 490/1 | - | €45 | +€45 | |
| Total equity and liabilities | 10/49 | €263,521 | €281,617 | +€18,096 | +6.9% |
| Equity | 10/15 | €210,289 | €162,075 | -€48,214 | -22.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €197,789 | €148,000 | -€49,789 | -25.2% |
| Distributable reserves | 133 | €197,789 | €148,000 | -€49,789 | -25.2% |
| Profit (loss) carried forward | 14 | - | €1,575 | +€1,575 | |
| Amounts payable | 17/49 | €53,232 | €119,542 | +€66,310 | +125% |
| Amounts payable after more than one year | 17 | €32,204 | €24,527 | -€7,677 | -23.8% |
| Financial debts | 170/4 | €32,204 | €24,527 | -€7,677 | -23.8% |
| Amounts payable within one year | 42/48 | €21,028 | €92,856 | +€71,828 | +342% |
| Current portion of amounts payable after more than one year | 42 | €7,545 | €7,677 | +€132 | +1.8% |
| Trade debts | 44 | €4,097 | €2,600 | -€1,497 | -36.5% |
| Suppliers | 440/4 | €4,097 | €2,600 | -€1,497 | -36.5% |
| Taxes, remuneration and social security | 45 | €9,386 | €11,945 | +€2,559 | +27.3% |
| Taxes | 450/3 | €7,816 | €10,375 | +€2,559 | +32.7% |
| Remuneration and social security | 454/9 | €1,570 | €1,570 | = | 0.0% |
| Other amounts payable | 47/48 | - | €70,634 | +€70,634 | |
| Accrued charges and deferred income | 492/3 | - | €2,160 | +€2,160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121 | €162 | +€41 | +33.5% |
| Other operating charges | 640/8 | €2,167 | €644 | -€1,523 | -70.3% |
| Gross operating margin | 9900 | €64,161 | €73,670 | +€9,508 | +14.8% |
| Operating profit (loss) | 9901 | €61,873 | €72,864 | +€10,991 | +17.8% |
| Financial income | 75/76B | €7,987 | €2,413 | -€5,573 | -69.8% |
| Recurring financial income | 75 | €1,430 | €2,413 | +€984 | +68.8% |
| Non-recurring financial income | 76B | €6,557 | €0 | -€6,557 | -100% |
| Financial charges | 65/66B | €1,395 | €4,126 | +€2,731 | +196% |
| Recurring financial charges | 65 | €1,395 | €4,126 | +€2,731 | +196% |
| Profit (loss) for the period before taxes | 9903 | €68,464 | €71,151 | +€2,687 | +3.9% |
| Income taxes | 67/77 | €19,418 | €24,365 | +€4,947 | +25.5% |
| Profit (loss) for the period | 9904 | €49,046 | €46,786 | -€2,260 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,046 | €46,786 | -€2,260 | -4.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.