Ailis: 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.
Ailis
Largest movements
- Cash +€25,173
up €25,173 (+93.3%), from €26,971 to €52,144
mainly Net result for the year (+€11,781) and Depreciation (+€7,784)
- Tangible fixed assets -€7,274
down €7,274 (-26.8%), from €27,177 to €19,903
of which Furniture and vehicles: -€4,877
- Receivables within one year -€4,961
down €4,961 (-14.0%), from €35,465 to €30,503
of which Trade receivables: -€11,597
- Profit (loss) carried forward +€11,781
up €11,781 (+66.0%), from -€17,853 to -€6,072
- Tax, wage and social debts +€4,891
up €4,891 (+171.1%), from €2,858 to €7,750
of which Taxes: +€6,562
- Trade debts -€4,646
down €4,646 (-80.3%), from €5,783 to €1,137
- Gross operating margin +€16,441
up €16,441 (+248.6%), from €6,614 to €23,055
- Taxes +€2,068
up €2,068 (+287.0%), from €721 to €2,789
- Depreciation -€615
down €615 (-7.3%), from €8,400 to €7,784
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 | €91,550 | €103,577 | +€12,027 | +13.1% |
| Fixed assets | 21/28 | €27,177 | €19,903 | -€7,274 | -26.8% |
| Tangible fixed assets | 22/27 | €27,177 | €19,903 | -€7,274 | -26.8% |
| Land and buildings | 22 | €4,063 | €2,813 | -€1,250 | -30.8% |
| Plant, machinery and equipment | 23 | €4,335 | €3,187 | -€1,147 | -26.5% |
| Furniture and vehicles | 24 | €18,779 | €13,903 | -€4,877 | -26.0% |
| Current assets | 29/58 | €64,373 | €83,674 | +€19,301 | +30.0% |
| Amounts receivable within one year | 40/41 | €35,465 | €30,503 | -€4,961 | -14.0% |
| Trade receivables | 40 | €12,676 | €1,079 | -€11,597 | -91.5% |
| Other amounts receivable | 41 | €22,789 | €29,425 | +€6,636 | +29.1% |
| Cash at bank and in hand | 54/58 | €26,971 | €52,144 | +€25,173 | +93.3% |
| Deferred charges and accrued income | 490/1 | €1,937 | €1,026 | -€910 | -47.0% |
| Total equity and liabilities | 10/49 | €91,550 | €103,577 | +€12,027 | +13.1% |
| Equity | 10/15 | €82,909 | €94,690 | +€11,781 | +14.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €99,762 | €99,762 | = | 0.0% |
| Distributable reserves | 133 | €99,762 | €99,762 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,853 | -€6,072 | +€11,781 | +66.0% |
| Amounts payable | 17/49 | €8,641 | €8,887 | +€246 | +2.8% |
| Amounts payable within one year | 42/48 | €8,641 | €8,887 | +€246 | +2.8% |
| Trade debts | 44 | €5,783 | €1,137 | -€4,646 | -80.3% |
| Suppliers | 440/4 | €5,783 | €1,137 | -€4,646 | -80.3% |
| Taxes, remuneration and social security | 45 | €2,858 | €7,750 | +€4,891 | +171.1% |
| Taxes | 450/3 | €100 | €6,662 | +€6,562 | +6580.7% |
| Remuneration and social security | 454/9 | €2,758 | €1,088 | -€1,671 | -60.6% |
| Non-recurring operating income | 76A | - | €8,510 | +€8,510 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,400 | €7,784 | -€615 | -7.3% |
| Other operating charges | 640/8 | €707 | €578 | -€129 | -18.2% |
| Gross operating margin | 9900 | €6,614 | €23,055 | +€16,441 | +248.6% |
| Operating profit (loss) | 9901 | -€2,493 | €14,693 | +€17,185 | |
| Financial income | 75/76B | €0 | €2 | +€2 | +5233.3% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +5233.3% |
| Financial charges | 65/66B | €164 | €124 | -€39 | -24.1% |
| Recurring financial charges | 65 | €164 | €124 | -€39 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,656 | €14,570 | +€17,226 | |
| Income taxes | 67/77 | €721 | €2,789 | +€2,068 | +287.0% |
| Profit (loss) for the period | 9904 | -€3,377 | €11,781 | +€15,158 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,377 | €11,781 | +€15,158 |
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.