AIM CONSULTING: 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.
AIM CONSULTING
Largest movements
- Cash +€57,654
up €57,654 (+72.4%), from €79,637 to €137,290
mainly Other debts (+€220,016) and Net result for the year (+€62,432)
- Tangible fixed assets -€10,640
down €10,640 (-3.1%), from €347,421 to €336,781
of which Land and buildings: -€7,500
- Current investments +€10,000
new in 2025: €10,000
- Receivables within one year -€6,682
down €6,682 (-25.7%), from €26,042 to €19,360
of which Trade receivables: -€4,659
- Other debts +€220,016
up €220,016 (+19562.1%), from €1,125 to €221,141
- Reserves -€195,213
down €195,213 (-100.0%), from €195,213 to €0
- Tax, wage and social debts +€45,009
up €45,009 (+408.6%), from €11,015 to €56,024
- Debts after one year -€19,573
down €19,573 (-9.5%), from €206,545 to €186,972
- Gross operating margin +€2,402
up €2,402 (+2.5%), from €94,937 to €97,338
- Taxes +€1,303
up €1,303 (+7.5%), from €17,475 to €18,779
- Other operating charges -€1,176
down €1,176 (-38.0%), from €3,092 to €1,916
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 | €457,450 | €505,367 | +€47,917 | +10.5% |
| Fixed assets | 21/28 | €347,421 | €336,781 | -€10,640 | -3.1% |
| Tangible fixed assets | 22/27 | €347,421 | €336,781 | -€10,640 | -3.1% |
| Land and buildings | 22 | €335,540 | €328,040 | -€7,500 | -2.2% |
| Plant, machinery and equipment | 23 | €2,782 | €1,417 | -€1,365 | -49.1% |
| Furniture and vehicles | 24 | €4,078 | €2,996 | -€1,082 | -26.5% |
| Other tangible fixed assets | 26 | €5,021 | €4,329 | -€692 | -13.8% |
| Current assets | 29/58 | €110,029 | €168,586 | +€58,557 | +53.2% |
| Amounts receivable within one year | 40/41 | €26,042 | €19,360 | -€6,682 | -25.7% |
| Trade receivables | 40 | €24,019 | €19,360 | -€4,659 | -19.4% |
| Other amounts receivable | 41 | €2,023 | €0 | -€2,023 | -100.0% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €79,637 | €137,290 | +€57,654 | +72.4% |
| Deferred charges and accrued income | 490/1 | €4,351 | €1,935 | -€2,416 | -55.5% |
| Total equity and liabilities | 10/49 | €457,450 | €505,367 | +€47,917 | +10.5% |
| Equity | 10/15 | €213,813 | €18,600 | -€195,213 | -91.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €195,213 | €0 | -€195,213 | -100.0% |
| Distributable reserves | 133 | €195,213 | €0 | -€195,213 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €243,638 | €486,767 | +€243,129 | +99.8% |
| Amounts payable after more than one year | 17 | €206,545 | €186,972 | -€19,573 | -9.5% |
| Financial debts | 170/4 | €206,545 | €186,972 | -€19,573 | -9.5% |
| Amounts payable within one year | 42/48 | €37,092 | €299,795 | +€262,702 | +708.2% |
| Current portion of amounts payable after more than one year | 42 | €19,380 | €19,573 | +€193 | +1.0% |
| Trade debts | 44 | €5,573 | €3,056 | -€2,516 | -45.2% |
| Suppliers | 440/4 | €5,573 | €3,056 | -€2,516 | -45.2% |
| Taxes, remuneration and social security | 45 | €11,015 | €56,024 | +€45,009 | +408.6% |
| Taxes | 450/3 | €11,015 | €56,024 | +€45,009 | +408.6% |
| Other amounts payable | 47/48 | €1,125 | €221,141 | +€220,016 | +19562.1% |
| Non-recurring operating income | 76A | - | €14,322 | +€14,322 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,335 | €12,038 | +€703 | +6.2% |
| Other operating charges | 640/8 | €3,092 | €1,916 | -€1,176 | -38.0% |
| Gross operating margin | 9900 | €94,937 | €97,338 | +€2,402 | +2.5% |
| Operating profit (loss) | 9901 | €80,510 | €83,384 | +€2,874 | +3.6% |
| Financial income | 75/76B | €3 | €305 | +€302 | +11031.4% |
| Recurring financial income | 75 | €3 | €305 | +€302 | +11031.4% |
| Financial charges | 65/66B | €3,112 | €2,478 | -€634 | -20.4% |
| Recurring financial charges | 65 | €3,112 | €2,478 | -€634 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €77,400 | €81,211 | +€3,811 | +4.9% |
| Income taxes | 67/77 | €17,475 | €18,779 | +€1,303 | +7.5% |
| Profit (loss) for the period | 9904 | €59,925 | €62,432 | +€2,508 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,925 | €62,432 | +€2,508 | +4.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.