AIGHT: 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.
AIGHT
Largest movements
- Cash -€122,094
down €122,094 (-67.9%), from €179,832 to €57,738
mainly Contributions, distributions and other (-€170,000) and Tax, wage and social debts (-€13,856)
- Receivables within one year +€12,434
up €12,434 (+86.5%), from €14,381 to €26,815
of which Trade receivables: +€13,313
- Deferred charges and accrued income +€4,253
up €4,253 (+3253.5%), from €131 to €4,384
- Tangible fixed assets -€3,381
down €3,381 (-44.3%), from €7,634 to €4,253
- Reserves -€96,826
down €96,826 (-56.0%), from €173,035 to €76,209
- Tax, wage and social debts -€13,856
down €13,856 (-58.5%), from €23,703 to €9,847
- Financial income -€7,883
down €7,883 (-98.7%), from €7,987 to €104
- Gross operating margin +€7,415
up €7,415 (+8.3%), from €89,574 to €96,989
- Depreciation -€1,865
down €1,865 (-40.9%), from €4,558 to €2,693
- Taxes +€1,707
up €1,707 (+9.5%), from €17,963 to €19,670
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 | €202,228 | €93,440 | -€108,788 | -53.8% |
| Fixed assets | 21/28 | €7,884 | €4,503 | -€3,381 | -42.9% |
| Tangible fixed assets | 22/27 | €7,634 | €4,253 | -€3,381 | -44.3% |
| Furniture and vehicles | 24 | €7,634 | €4,253 | -€3,381 | -44.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €194,344 | €88,937 | -€105,407 | -54.2% |
| Amounts receivable within one year | 40/41 | €14,381 | €26,815 | +€12,434 | +86.5% |
| Trade receivables | 40 | €13,458 | €26,770 | +€13,313 | +98.9% |
| Other amounts receivable | 41 | €924 | €45 | -€879 | -95.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €179,832 | €57,738 | -€122,094 | -67.9% |
| Deferred charges and accrued income | 490/1 | €131 | €4,384 | +€4,253 | +3253.5% |
| Total equity and liabilities | 10/49 | €202,228 | €93,440 | -€108,788 | -53.8% |
| Equity | 10/15 | €177,035 | €80,209 | -€96,826 | -54.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €173,035 | €76,209 | -€96,826 | -56.0% |
| Distributable reserves | 133 | €173,035 | €76,209 | -€96,826 | -56.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €25,193 | €13,231 | -€11,962 | -47.5% |
| Amounts payable within one year | 42/48 | €25,193 | €13,231 | -€11,962 | -47.5% |
| Trade debts | 44 | €1,490 | €1,722 | +€232 | +15.6% |
| Suppliers | 440/4 | €1,490 | €1,722 | +€232 | +15.6% |
| Taxes, remuneration and social security | 45 | €23,703 | €9,847 | -€13,856 | -58.5% |
| Taxes | 450/3 | €23,703 | €9,847 | -€13,856 | -58.5% |
| Other amounts payable | 47/48 | €0 | €1,662 | +€1,662 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €315 | +€315 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,558 | €2,693 | -€1,865 | -40.9% |
| Other operating charges | 640/8 | €687 | €995 | +€308 | +44.7% |
| Gross operating margin | 9900 | €89,574 | €96,989 | +€7,415 | +8.3% |
| Operating profit (loss) | 9901 | €84,329 | €93,301 | +€8,973 | +10.6% |
| Financial income | 75/76B | €7,987 | €104 | -€7,883 | -98.7% |
| Recurring financial income | 75 | €7,987 | €104 | -€7,883 | -98.7% |
| Financial charges | 65/66B | €472 | €561 | +€90 | +19.0% |
| Recurring financial charges | 65 | €472 | €561 | +€90 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €91,844 | €92,844 | +€1,000 | +1.1% |
| Income taxes | 67/77 | €17,963 | €19,670 | +€1,707 | +9.5% |
| Profit (loss) for the period | 9904 | €73,881 | €73,174 | -€707 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,881 | €73,174 | -€707 | -1.0% |
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 6 October 2026 via checked.be.