AIJY: 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.
AIJY
Largest movements
- Current investments +€417,941
new in 2025: €417,941
- Financial fixed assets -€198,975
no longer reported in 2025 (was €198,975)
- Cash +€24,715
up €24,715 (+16.9%), from €146,417 to €171,132
mainly Net result for the year (+€220,928) and Investment in fixed assets (net) (+€197,899)
- Profit (loss) carried forward +€132,928
up €132,928 (+57.2%), from €232,463 to €365,391
- Trade debts +€66,942
up €66,942 (+23,908%), from €280 to €67,222
- Tax, wage and social debts +€29,052
up €29,052 (+24.6%), from €118,082 to €147,134
- Accrued charges and deferred income +€17,000
up €17,000 (+56.7%), from €30,000 to €47,000
- Financial income +€67,028
up €67,028 (+14,384%), from €466 to €67,494
of which Financial income: +€67,028
- Taxes +€23,335
up €23,335 (+47.7%), from €48,969 to €72,304
- Gross operating margin +€18,747
up €18,747 (+8.8%), from €212,962 to €231,709
- Financial charges +€2,752
up €2,752 (+1,262%), from €218 to €2,970
of which Financial charges: +€2,752
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.
Derived cash bridge
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 | €381,825 | €627,747 | +€245,922 | +64.4% |
| Fixed assets | 21/28 | €203,209 | €4,050 | -€199,159 | -98.0% |
| Tangible fixed assets | 22/27 | €4,234 | €4,050 | -€184 | -4.3% |
| Furniture and vehicles | 24 | €4,234 | €4,050 | -€184 | -4.3% |
| Financial fixed assets | 28 | €198,975 | - | -€198,975 | |
| Current assets | 29/58 | €178,616 | €623,697 | +€445,081 | +249% |
| Amounts receivable within one year | 40/41 | €32,002 | €33,675 | +€1,673 | +5.2% |
| Trade receivables | 40 | €31,472 | €33,215 | +€1,743 | +5.5% |
| Other amounts receivable | 41 | €530 | €460 | -€70 | -13.2% |
| Current investments | 50/53 | - | €417,941 | +€417,941 | |
| Cash at bank and in hand | 54/58 | €146,417 | €171,132 | +€24,715 | +16.9% |
| Deferred charges and accrued income | 490/1 | €197 | €949 | +€752 | +382% |
| Total equity and liabilities | 10/49 | €381,825 | €627,747 | +€245,922 | +64.4% |
| Equity | 10/15 | €233,463 | €366,391 | +€132,928 | +56.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €232,463 | €365,391 | +€132,928 | +57.2% |
| Amounts payable | 17/49 | €148,362 | €261,356 | +€112,994 | +76.2% |
| Amounts payable within one year | 42/48 | €118,362 | €214,356 | +€95,994 | +81.1% |
| Trade debts | 44 | €280 | €67,222 | +€66,942 | +23,908% |
| Suppliers | 440/4 | €280 | €67,222 | +€66,942 | +23,908% |
| Taxes, remuneration and social security | 45 | €118,082 | €147,134 | +€29,052 | +24.6% |
| Taxes | 450/3 | €118,082 | €147,134 | +€29,052 | +24.6% |
| Accrued charges and deferred income | 492/3 | €30,000 | €47,000 | +€17,000 | +56.7% |
| Remuneration, social security and pensions | 62 | €1,990 | €1,741 | -€249 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,081 | €1,260 | +€179 | +16.6% |
| Gross operating margin | 9900 | €212,962 | €231,709 | +€18,747 | +8.8% |
| Operating profit (loss) | 9901 | €209,891 | €228,708 | +€18,817 | +9.0% |
| Financial income | 75/76B | €466 | €67,494 | +€67,028 | +14,384% |
| Recurring financial income | 75 | €466 | €67,494 | +€67,028 | +14,384% |
| Non-recurring financial income | 76B | €466 | €67,494 | +€67,028 | +14,384% |
| Financial charges | 65/66B | €218 | €2,970 | +€2,752 | +1,262% |
| Recurring financial charges | 65 | €218 | €2,970 | +€2,752 | +1,262% |
| Non-recurring financial charges | 66B | €218 | €2,970 | +€2,752 | +1,262% |
| Profit (loss) for the period before taxes | 9903 | €210,139 | €293,232 | +€83,093 | +39.5% |
| Income taxes | 67/77 | €48,969 | €72,304 | +€23,335 | +47.7% |
| Profit (loss) for the period | 9904 | €161,170 | €220,928 | +€59,758 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €161,170 | €220,928 | +€59,758 | +37.1% |
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 16 October 2026 via checked.be.