AIKONSULTING: 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.
AIKONSULTING
Largest movements
- Current investments -€38,188
down €38,188 (-42.0%), from €90,900 to €52,712
- Tangible fixed assets -€23,103
down €23,103 (-3.0%), from €770,933 to €747,830
of which Land and buildings: -€12,836
- Cash -€16,687
down €16,687 (-79.4%), from €21,016 to €4,330
mainly Contributions, distributions and other (-€100,000) and Debts after one year (-€14,121)
- Reserves -€113,703
down €113,703 (-14.9%), from €761,357 to €647,654
- Other debts +€42,827
new in 2025: €42,827
- Debts after one year -€14,121
down €14,121 (-12.6%), from €112,462 to €98,341
- Gross operating margin -€20,607
down €20,607 (-56.6%), from €36,417 to €15,809
- Financial charges -€4,369
down €4,369 (-51.1%), from €8,558 to €4,188
- Depreciation +€2,194
up €2,194 (+10.5%), from €20,909 to €23,103
- Taxes -€1,325
down €1,325 (-90.9%), from €1,457 to €132
- Other operating charges +€759
up €759 (+14.1%), from €5,398 to €6,157
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 | €901,816 | €815,954 | -€85,861 | -9.5% |
| Fixed assets | 21/28 | €770,933 | €747,830 | -€23,103 | -3.0% |
| Tangible fixed assets | 22/27 | €770,933 | €747,830 | -€23,103 | -3.0% |
| Land and buildings | 22 | €721,121 | €708,285 | -€12,836 | -1.8% |
| Plant, machinery and equipment | 23 | €32,994 | €30,794 | -€2,200 | -6.7% |
| Furniture and vehicles | 24 | €16,818 | €8,751 | -€8,066 | -48.0% |
| Current assets | 29/58 | €130,883 | €68,124 | -€62,759 | -48.0% |
| Amounts receivable within one year | 40/41 | €8,591 | €3,718 | -€4,873 | -56.7% |
| Trade receivables | 40 | - | €171 | +€171 | |
| Other amounts receivable | 41 | €8,591 | €3,547 | -€5,044 | -58.7% |
| Current investments | 50/53 | €90,900 | €52,712 | -€38,188 | -42.0% |
| Cash at bank and in hand | 54/58 | €21,016 | €4,330 | -€16,687 | -79.4% |
| Deferred charges and accrued income | 490/1 | €10,375 | €7,364 | -€3,011 | -29.0% |
| Total equity and liabilities | 10/49 | €901,816 | €815,954 | -€85,861 | -9.5% |
| Equity | 10/15 | €773,857 | €660,154 | -€113,703 | -14.7% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €761,357 | €647,654 | -€113,703 | -14.9% |
| Distributable reserves | 133 | €761,357 | €647,654 | -€113,703 | -14.9% |
| Amounts payable | 17/49 | €127,959 | €155,801 | +€27,842 | +21.8% |
| Amounts payable after more than one year | 17 | €112,462 | €98,341 | -€14,121 | -12.6% |
| Financial debts | 170/4 | €112,462 | €98,341 | -€14,121 | -12.6% |
| Amounts payable within one year | 42/48 | €15,497 | €57,460 | +€41,963 | +270.8% |
| Current portion of amounts payable after more than one year | 42 | €13,657 | €14,121 | +€465 | +3.4% |
| Trade debts | 44 | €1,840 | €511 | -€1,329 | -72.2% |
| Suppliers | 440/4 | €1,840 | €511 | -€1,329 | -72.2% |
| Other amounts payable | 47/48 | - | €42,827 | +€42,827 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,909 | €23,103 | +€2,194 | +10.5% |
| Other operating charges | 640/8 | €5,398 | €6,157 | +€759 | +14.1% |
| Gross operating margin | 9900 | €36,417 | €15,809 | -€20,607 | -56.6% |
| Operating profit (loss) | 9901 | €10,110 | -€13,450 | -€23,561 | |
| Financial income | 75/76B | €4,645 | €4,067 | -€577 | -12.4% |
| Recurring financial income | 75 | €4,645 | €4,067 | -€577 | -12.4% |
| Financial charges | 65/66B | €8,558 | €4,188 | -€4,369 | -51.1% |
| Recurring financial charges | 65 | €8,558 | €4,188 | -€4,369 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €6,197 | -€13,571 | -€19,769 | |
| Income taxes | 67/77 | €1,457 | €132 | -€1,325 | -90.9% |
| Profit (loss) for the period | 9904 | €4,740 | -€13,703 | -€18,444 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,740 | -€13,703 | -€18,444 |
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 11 October 2026 via checked.be.