AIM Groep: 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.
What changed
AIM Groep
NACE 68.310, Real estate agency activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€430,815
2024 · €330,973+€99,841
Equity
€13.1m
2024 · €14.2m-€1.1m
Cash
€233,277
2024 · €595,803-€362,527
Balance sheet total
€23.2m
2024 · €21.3m+€1.9m
Largest movements
Assets
- Tangible fixed assets +€1.8m
up €1.8m (+40.7%), from €4.5m to €6.4m
of which Land and buildings: +€1.9m
- Financial fixed assets +€1.6m
up €1.6m (+87.8%), from €1.8m to €3.4m
- Receivables within one year -€1.4m
down €1.4m (-36.5%), from €3.9m to €2.5m
of which Other amounts receivable: -€1.5m
- Receivables after one year +€595,000
up €595,000 (+25.2%), from €2.4m to €3.0m
- Current investments -€559,943
down €559,943 (-7.4%), from €7.6m to €7.0m
Equity and liabilities
- Reserves -€3.6m
down €3.6m (-83.6%), from €4.3m to €699,994
of which Distributable reserves: -€3.6m
- Revaluation surpluses +€2.5m
new in 2025: €2.5m
- Other debts +€2.0m
up €2.0m (+133359.5%), from €1,500 to €2.0m
- Debts after one year +€809,116
up €809,116 (+25.2%), from €3.2m to €4.0m
Income statement
- Financial charges -€149,397
down €149,397 (-31.1%), from €480,469 to €331,072
- Gross operating margin -€136,708
down €136,708 (-43.3%), from €315,511 to €178,803
- Financial income +€78,139
up €78,139 (+10.3%), from €761,798 to €839,937
- Taxes -€7,007
down €7,007 (-7.5%), from €93,766 to €86,759
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.
Result 2024
€330,973
Gross operating margin
-€136,708
Staff costs
-€1,877
Depreciation
+€2,485
Other operating charges
+€1,398
Financial income
+€78,139
Financial charges
+€149,397
Taxes
+€7,007
Result 2025
€430,815
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.
From operations
+€3.4m
Investment
-€3.0m
Financing
-€733,725
Cash 2024
€595,803
From operations (derived)
+€3.4m
Net result for the year
+€430,815
Depreciation
+€126,243
Receivables after one year
-€595,000
Receivables within one year
+€1.4m
Deferred charges and accrued income
-€227,904
Trade debts
+€27,282
Tax, wage and social debts
+€173,142
Advances received
+€29,260
Other debts
+€2.0m
Accrued charges and deferred income
-€24,136
Investment (derived)
-€3.0m
Investment in fixed assets (net)
-€3.6m
Current investments
+€559,943
Financing
-€733,725
Debts after one year
+€809,116
Current portion of long-term debt
+€73,618
Short-term financial debts
-€110,460
Contributions, distributions and other
-€1.5m
Cash 2025
€233,277
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,308,167 | €23,211,196 | +€1.9m | +8.9% |
| Fixed assets | 21/28 | €6,346,516 | €9,790,011 | +€3.4m | +54.3% |
| Tangible fixed assets | 22/27 | €4,517,979 | €6,355,236 | +€1.8m | +40.7% |
| Land and buildings | 22 | €4,445,390 | €6,300,440 | +€1.9m | +41.7% |
| Plant, machinery and equipment | 23 | €68,698 | €52,112 | -€16,586 | -24.1% |
| Furniture and vehicles | 24 | €3,891 | €2,683 | -€1,207 | -31.0% |
| Financial fixed assets | 28 | €1,828,537 | €3,434,775 | +€1.6m | +87.8% |
| Current assets | 29/58 | €14,961,650 | €13,421,186 | -€1.5m | -10.3% |
| Amounts receivable after more than one year | 29 | €2,360,746 | €2,955,746 | +€595,000 | +25.2% |
| Other amounts receivable | 291 | €2,360,746 | €2,955,746 | +€595,000 | +25.2% |
| Amounts receivable within one year | 40/41 | €3,944,611 | €2,503,712 | -€1.4m | -36.5% |
| Trade receivables | 40 | €23,326 | €46,375 | +€23,049 | +98.8% |
| Other amounts receivable | 41 | €3,921,285 | €2,457,337 | -€1.5m | -37.3% |
| Current investments | 50/53 | €7,595,312 | €7,035,369 | -€559,943 | -7.4% |
| Cash at bank and in hand | 54/58 | €595,803 | €233,277 | -€362,527 | -60.8% |
| Deferred charges and accrued income | 490/1 | €465,178 | €693,081 | +€227,904 | +49.0% |
| Total equity and liabilities | 10/49 | €21,308,167 | €23,211,196 | +€1.9m | +8.9% |
| Equity | 10/15 | €14,174,101 | €13,098,915 | -€1.1m | -7.6% |
| Contributions | 10/11 | €2,699,940 | €2,699,940 | = | 0.0% |
| Capital | 10 | €2,699,940 | €2,699,940 | = | 0.0% |
| Issued capital | 100 | €2,699,940 | €2,699,940 | = | 0.0% |
| Revaluation surpluses | 12 | - | €2,494,000 | +€2.5m | |
| Reserves | 13 | €4,269,994 | €699,994 | -€3.6m | -83.6% |
| Non-distributable reserves | 130/1 | €269,994 | €269,994 | = | 0.0% |
| Legal reserve | 130 | €269,994 | €269,994 | = | 0.0% |
| Distributable reserves | 133 | €4,000,000 | €430,000 | -€3.6m | -89.3% |
| Profit (loss) carried forward | 14 | €7,204,167 | €7,204,981 | +€815 | 0.0% |
| Amounts payable | 17/49 | €7,134,066 | €10,112,281 | +€3.0m | +41.7% |
| Amounts payable after more than one year | 17 | €3,211,218 | €4,020,335 | +€809,116 | +25.2% |
| Financial debts | 170/4 | €3,211,218 | €4,020,335 | +€809,116 | +25.2% |
| Amounts payable within one year | 42/48 | €3,685,410 | €5,878,645 | +€2.2m | +59.5% |
| Current portion of amounts payable after more than one year | 42 | €137,210 | €210,828 | +€73,618 | +53.7% |
| Financial debts | 43 | €3,460,460 | €3,350,000 | -€110,460 | -3.2% |
| Credit institutions | 430/8 | €3,460,460 | €3,350,000 | -€110,460 | -3.2% |
| Trade debts | 44 | €7,514 | €34,796 | +€27,282 | +363.1% |
| Suppliers | 440/4 | €7,514 | €34,796 | +€27,282 | +363.1% |
| Advances received on contracts in progress | 46 | €33,812 | €63,072 | +€29,260 | +86.5% |
| Taxes, remuneration and social security | 45 | €44,915 | €218,057 | +€173,142 | +385.5% |
| Taxes | 450/3 | €32,138 | €211,418 | +€179,280 | +557.8% |
| Remuneration and social security | 454/9 | €12,777 | €6,639 | -€6,138 | -48.0% |
| Other amounts payable | 47/48 | €1,500 | €2,001,892 | +€2.0m | +133359.5% |
| Accrued charges and deferred income | 492/3 | €237,438 | €213,302 | -€24,136 | -10.2% |
| Non-recurring operating income | 76A | €156,878 | - | -€156,878 | |
| Remuneration, social security and pensions | 62 | €29,220 | €31,097 | +€1,877 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128,729 | €126,243 | -€2,485 | -1.9% |
| Other operating charges | 640/8 | €14,152 | €12,754 | -€1,398 | -9.9% |
| Gross operating margin | 9900 | €315,511 | €178,803 | -€136,708 | -43.3% |
| Operating profit (loss) | 9901 | €143,411 | €8,709 | -€134,702 | -93.9% |
| Financial income | 75/76B | €761,798 | €839,937 | +€78,139 | +10.3% |
| Recurring financial income | 75 | €761,798 | €839,937 | +€78,139 | +10.3% |
| Financial charges | 65/66B | €480,469 | €331,072 | -€149,397 | -31.1% |
| Recurring financial charges | 65 | €480,469 | €331,072 | -€149,397 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €424,740 | €517,574 | +€92,834 | +21.9% |
| Income taxes | 67/77 | €93,766 | €86,759 | -€7,007 | -7.5% |
| Profit (loss) for the period | 9904 | €330,973 | €430,815 | +€99,841 | +30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €330,973 | €430,815 | +€99,841 | +30.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.