AIGA: 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.
AIGA
Largest movements
- Receivables after one year +€105,000
up €105,000 (+53.8%), from €195,000 to €300,000
of which Other amounts receivable: +€105,000
- Other debts +€141,624
up €141,624 (+11.5%), from €1.2m to €1.4m
- Profit (loss) carried forward -€60,669
down €60,669 (-86.9%), from -€69,794 to -€130,463
- Gross operating margin -€48,242
down €48,242 (-827.5%), from -€5,830 to -€54,072
- Financial charges +€6,597
new in 2025: €6,597
- Financial income -€5,524
no longer reported in 2025 (was €5,524)
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 | €1,781,660 | €1,862,615 | +€80,955 | +4.5% |
| Fixed assets | 21/28 | €1,095,380 | €1,095,380 | = | 0.0% |
| Financial fixed assets | 28 | €1,095,380 | €1,095,380 | = | 0.0% |
| Current assets | 29/58 | €686,280 | €767,235 | +€80,955 | +11.8% |
| Amounts receivable after more than one year | 29 | €195,000 | €300,000 | +€105,000 | +53.8% |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | €195,000 | €300,000 | +€105,000 | +53.8% |
| Amounts receivable within one year | 40/41 | €17,448 | €0 | -€17,448 | -100.0% |
| Other amounts receivable | 41 | €17,448 | €0 | -€17,448 | -100.0% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €473,832 | €467,235 | -€6,597 | -1.4% |
| Total equity and liabilities | 10/49 | €1,781,660 | €1,862,615 | +€80,955 | +4.5% |
| Equity | 10/15 | €553,679 | €493,010 | -€60,669 | -11.0% |
| Contributions | 10/11 | €563,930 | €563,930 | = | 0.0% |
| Reserves | 13 | €59,543 | €59,543 | = | 0.0% |
| Non-distributable reserves | 130/1 | €39,543 | €39,543 | = | 0.0% |
| Reserves not available under the articles | 1311 | €39,543 | €39,543 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,794 | -€130,463 | -€60,669 | -86.9% |
| Amounts payable | 17/49 | €1,227,981 | €1,369,605 | +€141,624 | +11.5% |
| Amounts payable within one year | 42/48 | €1,227,981 | €1,369,605 | +€141,624 | +11.5% |
| Other amounts payable | 47/48 | €1,227,981 | €1,369,605 | +€141,624 | +11.5% |
| Other operating charges | 640/8 | €85 | - | -€85 | |
| Gross operating margin | 9900 | -€5,830 | -€54,072 | -€48,242 | -827.5% |
| Operating profit (loss) | 9901 | -€5,915 | -€54,072 | -€48,157 | -814.1% |
| Financial income | 75/76B | €5,524 | - | -€5,524 | |
| Recurring financial income | 75 | €5,524 | - | -€5,524 | |
| Financial charges | 65/66B | - | €6,597 | +€6,597 | |
| Recurring financial charges | 65 | - | €6,597 | +€6,597 | |
| Profit (loss) for the period before taxes | 9903 | -€391 | -€60,669 | -€60,278 | -15406.9% |
| Profit (loss) for the period | 9904 | -€391 | -€60,669 | -€60,278 | -15406.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€391 | -€60,669 | -€60,278 | -15406.9% |
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.