AIM2CONSULT: 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.
AIM2CONSULT
Largest movements
- Cash +€3,770
up €3,770 (+23.5%), from €16,075 to €19,845
mainly Receivables within one year (+€1,634) and Net result for the year (+€1,418)
- Receivables within one year -€1,634
down €1,634 (-89.9%), from €1,817 to €183
of which Other amounts receivable: -€1,634
- Tangible fixed assets -€522
down €522 (-47.2%), from €1,105 to €583
- Profit (loss) carried forward +€1,418
up €1,418 (+7.9%), from €18,008 to €19,426
- Tax, wage and social debts +€516
up €516, from €0 to €516
- Trade debts -€320
down €320 (-36.0%), from €889 to €569
- Gross operating margin +€893
up €893 (+40.1%), from €2,225 to €3,118
- Taxes +€333
up €333 (+182.2%), from €183 to €516
- Depreciation +€209
up €209 (+67.0%), from €313 to €522
- Other operating charges -€134
down €134 (-16.2%), from €828 to €694
- Financial charges -€97
down €97 (-71.6%), from €135 to €38
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 | €18,997 | €20,611 | +€1,614 | +8.5% |
| Fixed assets | 21/28 | €1,105 | €583 | -€522 | -47.2% |
| Tangible fixed assets | 22/27 | €1,105 | €583 | -€522 | -47.2% |
| Furniture and vehicles | 24 | €1,105 | €583 | -€522 | -47.2% |
| Current assets | 29/58 | €17,892 | €20,028 | +€2,136 | +11.9% |
| Amounts receivable within one year | 40/41 | €1,817 | €183 | -€1,634 | -89.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,817 | €183 | -€1,634 | -89.9% |
| Cash at bank and in hand | 54/58 | €16,075 | €19,845 | +€3,770 | +23.5% |
| Total equity and liabilities | 10/49 | €18,997 | €20,611 | +€1,614 | +8.5% |
| Equity | 10/15 | €18,108 | €19,526 | +€1,418 | +7.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,008 | €19,426 | +€1,418 | +7.9% |
| Amounts payable | 17/49 | €889 | €1,085 | +€196 | +22.1% |
| Amounts payable within one year | 42/48 | €889 | €1,085 | +€196 | +22.1% |
| Trade debts | 44 | €889 | €569 | -€320 | -36.0% |
| Suppliers | 440/4 | €889 | €569 | -€320 | -36.0% |
| Taxes, remuneration and social security | 45 | €0 | €516 | +€516 | |
| Taxes | 450/3 | €0 | €516 | +€516 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €313 | €522 | +€209 | +67.0% |
| Other operating charges | 640/8 | €828 | €694 | -€134 | -16.2% |
| Gross operating margin | 9900 | €2,225 | €3,118 | +€893 | +40.1% |
| Operating profit (loss) | 9901 | €1,084 | €1,902 | +€818 | +75.4% |
| Financial income | 75/76B | €36 | €70 | +€34 | +93.7% |
| Recurring financial income | 75 | €36 | €70 | +€34 | +93.7% |
| Financial charges | 65/66B | €135 | €38 | -€97 | -71.6% |
| Recurring financial charges | 65 | €135 | €38 | -€97 | -71.6% |
| Profit (loss) for the period before taxes | 9903 | €986 | €1,934 | +€948 | +96.2% |
| Income taxes | 67/77 | €183 | €516 | +€333 | +182.2% |
| Profit (loss) for the period | 9904 | €803 | €1,418 | +€615 | +76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €803 | €1,418 | +€615 | +76.6% |
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 8 October 2026 via checked.be.