AILE-IT: 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.
AILE-IT
Largest movements
- Cash +€19,782
up €19,782 (+171.9%), from €11,504 to €31,286
mainly Tax, wage and social debts (+€14,044) and Receivables within one year (+€13,328)
- Receivables within one year -€13,328
down €13,328 (-11.7%), from €114,155 to €100,827
of which Trade receivables: -€7,141
- Tangible fixed assets -€12,873
down €12,873 (-27.6%), from €46,696 to €33,823
- Trade debts -€16,852
down €16,852 (-44.5%), from €37,842 to €20,990
- Tax, wage and social debts +€14,044
up €14,044 (+85.0%), from €16,531 to €30,575
- Reserves -€2,837
down €2,837 (-7.7%), from €36,699 to €33,862
of which Distributable reserves: -€2,837
- Gross operating margin +€12,635
up €12,635 (+83.2%), from €15,192 to €27,827
- Taxes +€4,309
up €4,309 (+161.0%), from €2,677 to €6,986
- Depreciation -€2,100
down €2,100 (-18.9%), from €11,100 to €9,000
- Financial charges +€1,265
up €1,265 (+162.2%), from €780 to €2,045
- Other operating charges +€429
up €429 (+83.9%), from €511 to €940
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 | €173,025 | €166,544 | -€6,481 | -3.7% |
| Fixed assets | 21/28 | €46,821 | €33,948 | -€12,873 | -27.5% |
| Tangible fixed assets | 22/27 | €46,696 | €33,823 | -€12,873 | -27.6% |
| Land and buildings | 22 | €29,667 | €23,733 | -€5,933 | -20.0% |
| Plant, machinery and equipment | 23 | €11,144 | €8,284 | -€2,860 | -25.7% |
| Furniture and vehicles | 24 | €5,885 | €1,806 | -€4,079 | -69.3% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €126,204 | €132,596 | +€6,391 | +5.1% |
| Amounts receivable within one year | 40/41 | €114,155 | €100,827 | -€13,328 | -11.7% |
| Trade receivables | 40 | €42,675 | €35,534 | -€7,141 | -16.7% |
| Other amounts receivable | 41 | €71,480 | €65,293 | -€6,187 | -8.7% |
| Cash at bank and in hand | 54/58 | €11,504 | €31,286 | +€19,782 | +171.9% |
| Deferred charges and accrued income | 490/1 | €545 | €483 | -€62 | -11.4% |
| Total equity and liabilities | 10/49 | €173,025 | €166,544 | -€6,481 | -3.7% |
| Equity | 10/15 | €72,963 | €70,127 | -€2,837 | -3.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,699 | €33,862 | -€2,837 | -7.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,839 | €32,002 | -€2,837 | -8.1% |
| Profit (loss) carried forward | 14 | €30,065 | €30,065 | = | 0.0% |
| Provisions and deferred taxes | 16 | €31,985 | €31,985 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €31,985 | €31,985 | = | 0.0% |
| Pensions and similar obligations | 160 | €31,985 | €31,985 | = | 0.0% |
| Amounts payable | 17/49 | €68,077 | €64,432 | -€3,645 | -5.4% |
| Amounts payable within one year | 42/48 | €68,077 | €64,432 | -€3,645 | -5.4% |
| Trade debts | 44 | €37,842 | €20,990 | -€16,852 | -44.5% |
| Suppliers | 440/4 | €37,842 | €20,990 | -€16,852 | -44.5% |
| Taxes, remuneration and social security | 45 | €16,531 | €30,575 | +€14,044 | +85.0% |
| Taxes | 450/3 | €16,531 | €30,575 | +€14,044 | +85.0% |
| Other amounts payable | 47/48 | €13,704 | €12,867 | -€837 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,100 | €9,000 | -€2,100 | -18.9% |
| Other operating charges | 640/8 | €511 | €940 | +€429 | +83.9% |
| Gross operating margin | 9900 | €15,192 | €27,827 | +€12,635 | +83.2% |
| Operating profit (loss) | 9901 | €3,580 | €17,887 | +€14,306 | +399.6% |
| Financial income | 75/76B | €97 | - | -€97 | |
| Recurring financial income | 75 | €97 | - | -€97 | |
| Financial charges | 65/66B | €780 | €2,045 | +€1,265 | +162.2% |
| Recurring financial charges | 65 | €780 | €2,045 | +€1,265 | +162.2% |
| Profit (loss) for the period before taxes | 9903 | €2,897 | €15,841 | +€12,944 | +446.7% |
| Income taxes | 67/77 | €2,677 | €6,986 | +€4,309 | +161.0% |
| Profit (loss) for the period | 9904 | €221 | €8,856 | +€8,635 | +3913.3% |
| Profit (loss) for the period to be appropriated | 9905 | €221 | €8,856 | +€8,635 | +3913.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.