AIKICOM PERSPECTIVES: 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.
AIKICOM PERSPECTIVES
Largest movements
- Cash +€29,668
up €29,668 (+3,200%), from €927 to €30,595
mainly Net result for the year (+€18,814) and Receivables within one year (+€9,170)
- Receivables within one year -€9,170
down €9,170 (-99.8%), from €9,190 to €20
- Tangible fixed assets +€1,952
up €1,952 (+92.4%), from €2,112 to €4,064
- Profit (loss) carried forward +€18,814
up €18,814, from -€6,339 to €12,475
- Other debts -€7,536
down €7,536 (-62.9%), from €11,990 to €4,454
- Tax, wage and social debts +€6,670
new in 2025: €6,670
- Trade debts +€4,502
up €4,502 (+1,195%), from €377 to €4,879
- Gross operating margin +€18,605
up €18,605 (+297%), from €6,266 to €24,871
- Taxes +€4,633
new in 2025: €4,633
- Financial charges +€683
up €683 (+408%), from €167 to €851
of which Non-recurring financial charges: +€560
- Depreciation +€431
up €431 (+153%), from €281 to €713
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 | €12,229 | €34,679 | +€22,450 | +184% |
| Fixed assets | 21/28 | €2,112 | €4,064 | +€1,952 | +92.4% |
| Tangible fixed assets | 22/27 | €2,112 | €4,064 | +€1,952 | +92.4% |
| Furniture and vehicles | 24 | €2,112 | €4,064 | +€1,952 | +92.4% |
| Current assets | 29/58 | €10,117 | €30,615 | +€20,498 | +203% |
| Amounts receivable within one year | 40/41 | €9,190 | €20 | -€9,170 | -99.8% |
| Other amounts receivable | 41 | €9,190 | €20 | -€9,170 | -99.8% |
| Cash at bank and in hand | 54/58 | €927 | €30,595 | +€29,668 | +3,200% |
| Total equity and liabilities | 10/49 | €12,229 | €34,679 | +€22,450 | +184% |
| Equity | 10/15 | -€139 | €18,675 | +€18,814 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,339 | €12,475 | +€18,814 | |
| Amounts payable | 17/49 | €12,367 | €16,003 | +€3,636 | +29.4% |
| Amounts payable within one year | 42/48 | €12,367 | €16,003 | +€3,636 | +29.4% |
| Trade debts | 44 | €377 | €4,879 | +€4,502 | +1,195% |
| Suppliers | 440/4 | €377 | €4,879 | +€4,502 | +1,195% |
| Taxes, remuneration and social security | 45 | - | €6,670 | +€6,670 | |
| Taxes | 450/3 | - | €6,670 | +€6,670 | |
| Other amounts payable | 47/48 | €11,990 | €4,454 | -€7,536 | -62.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €281 | €713 | +€431 | +153% |
| Gross operating margin | 9900 | €6,266 | €24,871 | +€18,605 | +297% |
| Operating profit (loss) | 9901 | €5,985 | €24,158 | +€18,173 | +304% |
| Financial income | 75/76B | €21 | €140 | +€119 | +577% |
| Recurring financial income | 75 | €21 | €140 | +€119 | +577% |
| Financial charges | 65/66B | €167 | €851 | +€683 | +408% |
| Recurring financial charges | 65 | €167 | €291 | +€123 | +73.8% |
| Non-recurring financial charges | 66B | - | €560 | +€560 | |
| Profit (loss) for the period before taxes | 9903 | €5,838 | €23,447 | +€17,609 | +302% |
| Income taxes | 67/77 | - | €4,633 | +€4,633 | |
| Profit (loss) for the period | 9904 | €5,838 | €18,814 | +€12,976 | +222% |
| Profit (loss) for the period to be appropriated | 9905 | €5,838 | €18,814 | +€12,976 | +222% |
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 19 October 2026 via checked.be.