AIM2B consulting: 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.
AIM2B consulting
Largest movements
- Receivables within one year +€36,775
up €36,775 (+8,760%), from €420 to €37,195
of which Trade receivables: +€19,777
- Intangible fixed assets -€6,935
no longer reported in 2024 (was €6,935)
- Cash -€3,717
down €3,717 (-23.5%), from €15,846 to €12,129
- Current investments +€3,000
new in 2024: €3,000
- Profit (loss) carried forward +€30,578
no longer reported in 2024 (was -€30,578)
- Tax, wage and social debts +€17,451
up €17,451 (+202%), from €8,634 to €26,085
- Other debts -€14,889
no longer reported in 2024 (was €14,889)
- Current portion of long-term debt -€9,144
no longer reported in 2024 (was €9,144)
- Debts after one year -€5,439
no longer reported in 2024 (was €5,439)
- Gross operating margin +€18,600
up €18,600 (+80.5%), from €23,109 to €41,709
- Depreciation -€7,384
no longer reported in 2024 (was €7,384)
- Taxes +€4,140
up €4,140 (+1,535%), from €270 to €4,410
- Other operating charges +€3,375
up €3,375 (+211%), from €1,600 to €4,975
- Financial charges -€690
down €690 (-34.6%), from €1,996 to €1,306
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,896 | €52,937 | +€29,042 | +122% |
| Formation expenses | 20 | €224 | - | -€224 | |
| Fixed assets | 21/28 | €6,935 | - | -€6,935 | |
| Intangible fixed assets | 21 | €6,935 | - | -€6,935 | |
| Current assets | 29/58 | €16,736 | €52,937 | +€36,201 | +216% |
| Amounts receivable within one year | 40/41 | €420 | €37,195 | +€36,775 | +8,760% |
| Trade receivables | 40 | - | €19,777 | +€19,777 | |
| Other amounts receivable | 41 | €420 | €17,418 | +€16,998 | +4,049% |
| Current investments | 50/53 | - | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €15,846 | €12,129 | -€3,717 | -23.5% |
| Deferred charges and accrued income | 490/1 | €471 | €613 | +€142 | +30.2% |
| Total equity and liabilities | 10/49 | €23,896 | €52,937 | +€29,042 | +122% |
| Equity | 10/15 | -€15,578 | €20,011 | +€35,589 | |
| Contributions | 10/11 | €15,000 | €18,600 | +€3,600 | +24.0% |
| Contributions outside capital | 11 | €15,000 | - | -€15,000 | |
| Other | 1109/19 | €15,000 | - | -€15,000 | |
| Reserves | 13 | - | €1,411 | +€1,411 | |
| Distributable reserves | 133 | - | €1,411 | +€1,411 | |
| Profit (loss) carried forward | 14 | -€30,578 | - | +€30,578 | |
| Amounts payable | 17/49 | €39,473 | €32,926 | -€6,547 | -16.6% |
| Amounts payable after more than one year | 17 | €5,439 | - | -€5,439 | |
| Financial debts | 170/4 | €5,439 | - | -€5,439 | |
| Amounts payable within one year | 42/48 | €34,034 | €31,169 | -€2,865 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €9,144 | - | -€9,144 | |
| Trade debts | 44 | €1,367 | €5,084 | +€3,717 | +272% |
| Suppliers | 440/4 | €1,367 | €5,084 | +€3,717 | +272% |
| Taxes, remuneration and social security | 45 | €8,634 | €26,085 | +€17,451 | +202% |
| Taxes | 450/3 | €8,634 | €26,085 | +€17,451 | +202% |
| Other amounts payable | 47/48 | €14,889 | - | -€14,889 | |
| Accrued charges and deferred income | 492/3 | - | €1,757 | +€1,757 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,384 | - | -€7,384 | |
| Other operating charges | 640/8 | €1,600 | €4,975 | +€3,375 | +211% |
| Gross operating margin | 9900 | €23,109 | €41,709 | +€18,600 | +80.5% |
| Operating profit (loss) | 9901 | €14,126 | €36,734 | +€22,608 | +160% |
| Financial income | 75/76B | €1 | €1 | +€1 | +100% |
| Recurring financial income | 75 | €1 | €1 | +€1 | +100% |
| Financial charges | 65/66B | €1,996 | €1,306 | -€690 | -34.6% |
| Recurring financial charges | 65 | €1,996 | €1,306 | -€690 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €12,131 | €35,429 | +€23,298 | +192% |
| Income taxes | 67/77 | €270 | €4,410 | +€4,140 | +1,535% |
| Profit (loss) for the period | 9904 | €11,861 | €31,019 | +€19,158 | +162% |
| Profit (loss) for the period to be appropriated | 9905 | €11,861 | €31,019 | +€19,158 | +162% |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.