AIJŌ: 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.
AIJŌ
Largest movements
- Tangible fixed assets -€36,604
down €36,604 (-9.2%), from €398,049 to €361,444
of which Land and buildings: -€22,224
- Cash +€6,225
up €6,225 (+98.3%), from €6,334 to €12,559
mainly Depreciation (+€38,264) and Receivables within one year (+€400)
- Profit (loss) carried forward -€15,384
down €15,384 (-13.7%), from -€112,290 to -€127,674
- Other debts -€9,039
down €9,039 (-1.8%), from €502,803 to €493,764
- Trade debts -€6,456
down €6,456 (-79.2%), from €8,148 to €1,691
- Gross operating margin +€14,667
up €14,667 (+156.4%), from €9,378 to €24,044
- Depreciation +€1,822
up €1,822 (+5.0%), from €36,442 to €38,264
- Financial charges -€804
down €804 (-47.0%), from €1,710 to €906
- Other operating charges -€380
down €380 (-59.5%), from €638 to €258
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 | €404,885 | €374,105 | -€30,780 | -7.6% |
| Fixed assets | 21/28 | €398,049 | €361,444 | -€36,604 | -9.2% |
| Tangible fixed assets | 22/27 | €398,049 | €361,444 | -€36,604 | -9.2% |
| Land and buildings | 22 | €312,866 | €290,642 | -€22,224 | -7.1% |
| Plant, machinery and equipment | 23 | €74,326 | €63,115 | -€11,211 | -15.1% |
| Furniture and vehicles | 24 | €10,857 | €7,688 | -€3,169 | -29.2% |
| Current assets | 29/58 | €6,836 | €12,661 | +€5,825 | +85.2% |
| Amounts receivable within one year | 40/41 | €502 | €102 | -€400 | -79.7% |
| Trade receivables | 40 | €496 | €0 | -€496 | -100.0% |
| Other amounts receivable | 41 | €6 | €102 | +€96 | +1590.5% |
| Cash at bank and in hand | 54/58 | €6,334 | €12,559 | +€6,225 | +98.3% |
| Total equity and liabilities | 10/49 | €404,885 | €374,105 | -€30,780 | -7.6% |
| Equity | 10/15 | -€109,290 | -€124,674 | -€15,384 | -14.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,290 | -€127,674 | -€15,384 | -13.7% |
| Amounts payable | 17/49 | €514,175 | €498,779 | -€15,396 | -3.0% |
| Amounts payable within one year | 42/48 | €514,175 | €498,779 | -€15,396 | -3.0% |
| Trade debts | 44 | €8,148 | €1,691 | -€6,456 | -79.2% |
| Suppliers | 440/4 | €8,148 | €1,691 | -€6,456 | -79.2% |
| Taxes, remuneration and social security | 45 | €3,224 | €3,324 | +€100 | +3.1% |
| Taxes | 450/3 | €3,224 | €3,324 | +€100 | +3.1% |
| Other amounts payable | 47/48 | €502,803 | €493,764 | -€9,039 | -1.8% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,442 | €38,264 | +€1,822 | +5.0% |
| Other operating charges | 640/8 | €638 | €258 | -€380 | -59.5% |
| Gross operating margin | 9900 | €9,378 | €24,044 | +€14,667 | +156.4% |
| Operating profit (loss) | 9901 | -€27,703 | -€14,478 | +€13,225 | +47.7% |
| Financial charges | 65/66B | €1,710 | €906 | -€804 | -47.0% |
| Recurring financial charges | 65 | €1,710 | €906 | -€804 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | -€29,413 | -€15,384 | +€14,029 | +47.7% |
| Profit (loss) for the period | 9904 | -€29,413 | -€15,384 | +€14,029 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,413 | -€15,384 | +€14,029 | +47.7% |
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 12 October 2026 via checked.be.