AIM & ASSOCIES: 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.
AIM & ASSOCIES
Largest movements
- Cash +€386,672
up €386,672 (+258%), from €149,660 to €536,332
mainly Other debts (+€412,301) and Net result for the year (+€309,222)
- Receivables within one year -€37,679
down €37,679 (-7.9%), from €479,170 to €441,490
of which Other amounts receivable: -€19,374
- Tangible fixed assets -€18,776
down €18,776 (-26.5%), from €70,792 to €52,016
of which Furniture and vehicles: -€15,841
- Other debts +€412,301
up €412,301 (+7,927%), from €5,201 to €417,503
- Reserves -€233,657
down €233,657 (-65.4%), from €357,217 to €123,560
of which Distributable reserves: -€233,657
- Profit (loss) carried forward +€103,074
up €103,074 (+202%), from €51,087 to €154,161
- Tax, wage and social debts +€34,046
up €34,046 (+80.0%), from €42,548 to €76,594
of which Taxes: +€24,980
- Trade debts +€17,640
up €17,640 (+7.4%), from €237,216 to €254,856
- Gross operating margin +€535,057
up €535,057 (+266%), from €201,091 to €736,148
- Staff costs +€110,961
up €110,961 (+58.4%), from €190,159 to €301,119
- Taxes +€102,458
up €102,458 (+6,702%), from €1,529 to €103,987
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 | €705,669 | €1,039,074 | +€333,405 | +47.2% |
| Fixed assets | 21/28 | €72,792 | €54,016 | -€18,776 | -25.8% |
| Tangible fixed assets | 22/27 | €70,792 | €52,016 | -€18,776 | -26.5% |
| Furniture and vehicles | 24 | €56,374 | €40,533 | -€15,841 | -28.1% |
| Other tangible fixed assets | 26 | €14,418 | €11,483 | -€2,935 | -20.4% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €632,877 | €985,058 | +€352,181 | +55.6% |
| Amounts receivable within one year | 40/41 | €479,170 | €441,490 | -€37,679 | -7.9% |
| Trade receivables | 40 | €373,726 | €355,420 | -€18,306 | -4.9% |
| Other amounts receivable | 41 | €105,444 | €86,070 | -€19,374 | -18.4% |
| Cash at bank and in hand | 54/58 | €149,660 | €536,332 | +€386,672 | +258% |
| Deferred charges and accrued income | 490/1 | €4,047 | €7,236 | +€3,189 | +78.8% |
| Total equity and liabilities | 10/49 | €705,669 | €1,039,074 | +€333,405 | +47.2% |
| Equity | 10/15 | €420,704 | €290,121 | -€130,583 | -31.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €357,217 | €123,560 | -€233,657 | -65.4% |
| 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 | €355,357 | €121,700 | -€233,657 | -65.8% |
| Profit (loss) carried forward | 14 | €51,087 | €154,161 | +€103,074 | +202% |
| Amounts payable | 17/49 | €284,965 | €748,953 | +€463,988 | +163% |
| Amounts payable within one year | 42/48 | €284,965 | €748,953 | +€463,988 | +163% |
| Trade debts | 44 | €237,216 | €254,856 | +€17,640 | +7.4% |
| Suppliers | 440/4 | €237,216 | €254,856 | +€17,640 | +7.4% |
| Taxes, remuneration and social security | 45 | €42,548 | €76,594 | +€34,046 | +80.0% |
| Taxes | 450/3 | €13,971 | €38,952 | +€24,980 | +179% |
| Remuneration and social security | 454/9 | €28,577 | €37,642 | +€9,066 | +31.7% |
| Other amounts payable | 47/48 | €5,201 | €417,503 | +€412,301 | +7,927% |
| Non-recurring operating income | 76A | €457 | - | -€457 | |
| Remuneration, social security and pensions | 62 | €190,159 | €301,119 | +€110,961 | +58.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,865 | €20,593 | +€1,728 | +9.2% |
| Other operating charges | 640/8 | €4,169 | €1,358 | -€2,811 | -67.4% |
| Non-recurring operating charges | 66A | €436 | €3 | -€433 | -99.4% |
| Gross operating margin | 9900 | €201,091 | €736,148 | +€535,057 | +266% |
| Operating profit (loss) | 9901 | -€12,537 | €413,076 | +€425,613 | |
| Financial income | 75/76B | €0 | €2,549 | +€2,549 | +637,235% |
| Recurring financial income | 75 | €0 | €2,549 | +€2,549 | +637,235% |
| Financial charges | 65/66B | €747 | €2,416 | +€1,669 | +223% |
| Recurring financial charges | 65 | €747 | €2,416 | +€1,669 | +223% |
| Profit (loss) for the period before taxes | 9903 | -€13,283 | €413,209 | +€426,492 | |
| Income taxes | 67/77 | €1,529 | €103,987 | +€102,458 | +6,702% |
| Profit (loss) for the period | 9904 | -€14,812 | €309,222 | +€324,035 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,812 | €309,222 | +€324,035 |
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 22 October 2026 via checked.be.