AIKO: 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.
AIKO
Largest movements
- Tangible fixed assets -€1,328
down €1,328 (-21.7%), from €6,116 to €4,788
- Cash -€927
down €927 (-76.4%), from €1,213 to €286
mainly Trade debts (-€11,007) and Receivables within one year (-€834)
- Receivables within one year +€834
up €834 (+2.8%), from €29,732 to €30,566
of which Trade receivables: +€1,733
- Stocks and contracts +€500
up €500 (+11.8%), from €4,250 to €4,750
- Trade debts -€11,007
down €11,007 (-47.6%), from €23,148 to €12,140
- Profit (loss) carried forward +€9,088
up €9,088 (+87.5%), from €10,384 to €19,472
- Tax, wage and social debts +€469
up €469 (+6.4%), from €7,290 to €7,759
- Gross operating margin -€3,481
down €3,481 (-19.3%), from €18,054 to €14,573
- Other operating charges -€3,100
down €3,100 (-94.0%), from €3,298 to €198
- Financial income +€977
up €977 (+124.0%), from €788 to €1,765
- Depreciation +€805
up €805 (+107.6%), from €748 to €1,553
- Taxes -€432
down €432 (-12.3%), from €3,523 to €3,091
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 | €42,821 | €41,371 | -€1,450 | -3.4% |
| Fixed assets | 21/28 | €7,016 | €5,463 | -€1,553 | -22.1% |
| Intangible fixed assets | 21 | €900 | €675 | -€225 | -25.0% |
| Tangible fixed assets | 22/27 | €6,116 | €4,788 | -€1,328 | -21.7% |
| Other tangible fixed assets | 26 | €6,116 | €4,788 | -€1,328 | -21.7% |
| Current assets | 29/58 | €35,805 | €35,907 | +€102 | +0.3% |
| Stocks and contracts in progress | 3 | €4,250 | €4,750 | +€500 | +11.8% |
| Stocks | 30/36 | €4,250 | €4,750 | +€500 | +11.8% |
| Amounts receivable within one year | 40/41 | €29,732 | €30,566 | +€834 | +2.8% |
| Trade receivables | 40 | - | €1,733 | +€1,733 | |
| Other amounts receivable | 41 | €29,732 | €28,832 | -€899 | -3.0% |
| Cash at bank and in hand | 54/58 | €1,213 | €286 | -€927 | -76.4% |
| Deferred charges and accrued income | 490/1 | €611 | €305 | -€305 | -50.0% |
| Total equity and liabilities | 10/49 | €42,821 | €41,371 | -€1,450 | -3.4% |
| Equity | 10/15 | €12,384 | €21,472 | +€9,088 | +73.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,384 | €19,472 | +€9,088 | +87.5% |
| Amounts payable | 17/49 | €30,437 | €19,899 | -€10,538 | -34.6% |
| Amounts payable within one year | 42/48 | €30,437 | €19,899 | -€10,538 | -34.6% |
| Trade debts | 44 | €23,148 | €12,140 | -€11,007 | -47.6% |
| Suppliers | 440/4 | €23,148 | €12,140 | -€11,007 | -47.6% |
| Taxes, remuneration and social security | 45 | €7,290 | €7,759 | +€469 | +6.4% |
| Taxes | 450/3 | €7,290 | €7,759 | +€469 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €748 | €1,553 | +€805 | +107.6% |
| Other operating charges | 640/8 | €3,298 | €198 | -€3,100 | -94.0% |
| Non-recurring operating charges | 66A | €700 | €2,000 | +€1,300 | +185.7% |
| Gross operating margin | 9900 | €18,054 | €14,573 | -€3,481 | -19.3% |
| Operating profit (loss) | 9901 | €13,308 | €10,822 | -€2,486 | -18.7% |
| Financial income | 75/76B | €788 | €1,765 | +€977 | +124.0% |
| Recurring financial income | 75 | €788 | €1,765 | +€977 | +124.0% |
| Financial charges | 65/66B | €190 | €408 | +€219 | +115.2% |
| Recurring financial charges | 65 | €190 | €408 | +€219 | +115.2% |
| Profit (loss) for the period before taxes | 9903 | €13,906 | €12,179 | -€1,728 | -12.4% |
| Income taxes | 67/77 | €3,523 | €3,091 | -€432 | -12.3% |
| Profit (loss) for the period | 9904 | €10,384 | €9,088 | -€1,296 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,384 | €9,088 | -€1,296 | -12.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.