AIM CONSTRUCT: 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 CONSTRUCT
Largest movements
- Tangible fixed assets +€42,194
up €42,194 (+22.0%), from €191,803 to €233,997
of which Land and buildings: +€49,566
- Cash -€14,368
down €14,368 (-35.9%), from €39,972 to €25,604
mainly Investment in fixed assets (net) (-€58,484) and Contributions, distributions and other (-€12,666)
- Current investments -€10,000
down €10,000 (-39.9%), from €25,060 to €15,060
- Receivables within one year -€6,556
down €6,556 (-48.0%), from €13,646 to €7,090
of which Trade receivables: -€12,141
- Other debts +€39,420
up €39,420 (+46.0%), from €85,608 to €125,027
- Reserves -€9,449
down €9,449 (-7.0%), from €135,597 to €126,149
of which Distributable reserves: -€9,449
- Debts after one year -€7,841
down €7,841 (-69.9%), from €11,219 to €3,379
- Tax, wage and social debts -€6,310
down €6,310 (-72.0%), from €8,762 to €2,452
of which Taxes: -€5,309
- Gross operating margin -€22,046
down €22,046 (-47.0%), from €46,929 to €24,883
- Taxes -€5,983
down €5,983 (-93.5%), from €6,399 to €415
- Depreciation -€1,798
down €1,798 (-9.9%), from €18,088 to €16,290
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 | €276,246 | €288,960 | +€12,714 | +4.6% |
| Fixed assets | 21/28 | €192,607 | €234,801 | +€42,194 | +21.9% |
| Tangible fixed assets | 22/27 | €191,803 | €233,997 | +€42,194 | +22.0% |
| Land and buildings | 22 | €153,693 | €203,259 | +€49,566 | +32.2% |
| Plant, machinery and equipment | 23 | €4,332 | €2,499 | -€1,833 | -42.3% |
| Furniture and vehicles | 24 | €33,778 | €28,239 | -€5,539 | -16.4% |
| Financial fixed assets | 28 | €804 | €804 | = | 0.0% |
| Current assets | 29/58 | €83,639 | €54,159 | -€29,480 | -35.2% |
| Stocks and contracts in progress | 3 | €459 | €562 | +€103 | +22.4% |
| Stocks | 30/36 | €459 | €562 | +€103 | +22.4% |
| Amounts receivable within one year | 40/41 | €13,646 | €7,090 | -€6,556 | -48.0% |
| Trade receivables | 40 | €13,646 | €1,505 | -€12,141 | -89.0% |
| Other amounts receivable | 41 | - | €5,585 | +€5,585 | |
| Current investments | 50/53 | €25,060 | €15,060 | -€10,000 | -39.9% |
| Cash at bank and in hand | 54/58 | €39,972 | €25,604 | -€14,368 | -35.9% |
| Deferred charges and accrued income | 490/1 | €4,501 | €5,843 | +€1,342 | +29.8% |
| Total equity and liabilities | 10/49 | €276,246 | €288,960 | +€12,714 | +4.6% |
| Equity | 10/15 | €157,021 | €145,906 | -€11,115 | -7.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €135,597 | €126,149 | -€9,449 | -7.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €41,663 | €41,663 | = | 0.0% |
| Distributable reserves | 133 | €92,075 | €82,627 | -€9,449 | -10.3% |
| Profit (loss) carried forward | 14 | €2,831 | €1,165 | -€1,666 | -58.8% |
| Amounts payable | 17/49 | €119,225 | €143,054 | +€23,829 | +20.0% |
| Amounts payable after more than one year | 17 | €11,219 | €3,379 | -€7,841 | -69.9% |
| Financial debts | 170/4 | €11,219 | €3,379 | -€7,841 | -69.9% |
| Amounts payable within one year | 42/48 | €105,249 | €136,512 | +€31,263 | +29.7% |
| Current portion of amounts payable after more than one year | 42 | €7,518 | €7,841 | +€322 | +4.3% |
| Trade debts | 44 | €3,361 | €1,191 | -€2,170 | -64.6% |
| Suppliers | 440/4 | €3,361 | €1,191 | -€2,170 | -64.6% |
| Taxes, remuneration and social security | 45 | €8,762 | €2,452 | -€6,310 | -72.0% |
| Taxes | 450/3 | €7,762 | €2,452 | -€5,309 | -68.4% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €85,608 | €125,027 | +€39,420 | +46.0% |
| Accrued charges and deferred income | 492/3 | €2,757 | €3,164 | +€407 | +14.8% |
| Non-recurring operating income | 76A | - | €475 | +€475 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,088 | €16,290 | -€1,798 | -9.9% |
| Other operating charges | 640/8 | €5,606 | €5,726 | +€119 | +2.1% |
| Gross operating margin | 9900 | €46,929 | €24,883 | -€22,046 | -47.0% |
| Operating profit (loss) | 9901 | €23,234 | €2,868 | -€20,367 | -87.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,218 | €902 | -€316 | -26.0% |
| Recurring financial charges | 65 | €1,218 | €902 | -€316 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €22,016 | €1,967 | -€20,049 | -91.1% |
| Income taxes | 67/77 | €6,399 | €415 | -€5,983 | -93.5% |
| Profit (loss) for the period | 9904 | €15,618 | €1,551 | -€14,066 | -90.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,618 | €1,551 | -€14,066 | -90.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.