AIM BIZZ: 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 BIZZ
Largest movements
- Receivables within one year +€74,953
up €74,953 (+293%), from €25,603 to €100,557
of which Other amounts receivable: +€43,231
- Cash +€14,265
up €14,265 (+277%), from €5,145 to €19,410
mainly Net result for the year (+€63,666) and Tax, wage and social debts (+€26,855)
- Reserves +€48,477
up €48,477 (+382%), from €12,690 to €61,167
of which Distributable reserves: +€48,477
- Tax, wage and social debts +€26,855
up €26,855 (+253%), from €10,630 to €37,486
- Profit (loss) carried forward +€15,189
no longer reported in 2024 (was -€15,189)
- Current portion of long-term debt -€2,083
no longer reported in 2024 (was €2,083)
- Gross operating margin +€76,704
up €76,704 (+322%), from €23,849 to €100,552
- Taxes +€26,560
up €26,560 (+1,093%), from €2,429 to €28,989
- Financial charges +€4,259
up €4,259 (+150%), from €2,830 to €7,090
- Financial income +€2,204
up €2,204 (+381%), from €578 to €2,782
- Write-downs +€2,029
new in 2024: €2,029
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,184 | €120,221 | +€89,037 | +286% |
| Fixed assets | 21/28 | €338 | €254 | -€85 | -25.0% |
| Tangible fixed assets | 22/27 | €338 | €254 | -€85 | -25.0% |
| Furniture and vehicles | 24 | €338 | €254 | -€85 | -25.0% |
| Current assets | 29/58 | €30,846 | €119,967 | +€89,121 | +289% |
| Amounts receivable within one year | 40/41 | €25,603 | €100,557 | +€74,953 | +293% |
| Trade receivables | 40 | €2,556 | €34,278 | +€31,722 | +1,241% |
| Other amounts receivable | 41 | €23,047 | €66,279 | +€43,231 | +188% |
| Cash at bank and in hand | 54/58 | €5,145 | €19,410 | +€14,265 | +277% |
| Deferred charges and accrued income | 490/1 | €97 | - | -€97 | |
| Total equity and liabilities | 10/49 | €31,184 | €120,221 | +€89,037 | +286% |
| Equity | 10/15 | €16,101 | €79,767 | +€63,666 | +395% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,690 | €61,167 | +€48,477 | +382% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,830 | €10,830 | = | 0.0% |
| Distributable reserves | 133 | - | €48,477 | +€48,477 | |
| Profit (loss) carried forward | 14 | -€15,189 | - | +€15,189 | |
| Amounts payable | 17/49 | €15,083 | €40,453 | +€25,370 | +168% |
| Amounts payable within one year | 42/48 | €15,083 | €40,453 | +€25,370 | +168% |
| Current portion of amounts payable after more than one year | 42 | €2,083 | - | -€2,083 | |
| Trade debts | 44 | €2,369 | €2,968 | +€598 | +25.3% |
| Suppliers | 440/4 | €2,369 | €2,968 | +€598 | +25.3% |
| Taxes, remuneration and social security | 45 | €10,630 | €37,486 | +€26,855 | +253% |
| Taxes | 450/3 | €10,630 | €37,486 | +€26,855 | +253% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85 | €85 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,029 | +€2,029 | |
| Other operating charges | 640/8 | €415 | €1,476 | +€1,061 | +256% |
| Gross operating margin | 9900 | €23,849 | €100,552 | +€76,704 | +322% |
| Operating profit (loss) | 9901 | €23,349 | €96,963 | +€73,614 | +315% |
| Financial income | 75/76B | €578 | €2,782 | +€2,204 | +381% |
| Recurring financial income | 75 | €578 | €2,782 | +€2,204 | +381% |
| Financial charges | 65/66B | €2,830 | €7,090 | +€4,259 | +150% |
| Recurring financial charges | 65 | €2,830 | €7,090 | +€4,259 | +150% |
| Profit (loss) for the period before taxes | 9903 | €21,097 | €92,656 | +€71,559 | +339% |
| Income taxes | 67/77 | €2,429 | €28,989 | +€26,560 | +1,093% |
| Profit (loss) for the period | 9904 | €18,668 | €63,666 | +€44,999 | +241% |
| Profit (loss) for the period to be appropriated | 9905 | €18,668 | €63,666 | +€44,999 | +241% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.