AIMAAD: 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.
AIMAAD
Largest movements
- Receivables within one year +€27,929
up €27,929 (+298.8%), from €9,346 to €37,275
of which Other amounts receivable: +€26,870
- Tangible fixed assets -€1,215
down €1,215 (-61.5%), from €1,978 to €762
of which Furniture and vehicles: -€1,038
- Reserves +€18,000
new in 2025: €18,000
- Tax, wage and social debts +€8,637
up €8,637 (+175.6%), from €4,919 to €13,555
of which Taxes: +€6,637
- Trade debts +€869
new in 2025: €869
- Other debts -€464
no longer reported in 2025 (was €464)
- Gross operating margin +€13,065
up €13,065 (+93.6%), from €13,959 to €27,025
- Taxes +€2,803
up €2,803 (+83.8%), from €3,345 to €6,148
- Depreciation +€1,967
up €1,967 (+636.2%), from €309 to €2,276
- Financial income +€330
new in 2025: €330
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 | €18,248 | €45,478 | +€27,230 | +149.2% |
| Fixed assets | 21/28 | €1,978 | €762 | -€1,215 | -61.5% |
| Tangible fixed assets | 22/27 | €1,978 | €762 | -€1,215 | -61.5% |
| Plant, machinery and equipment | 23 | €636 | €459 | -€177 | -27.8% |
| Furniture and vehicles | 24 | €1,342 | €303 | -€1,038 | -77.4% |
| Current assets | 29/58 | €16,270 | €44,716 | +€28,446 | +174.8% |
| Amounts receivable within one year | 40/41 | €9,346 | €37,275 | +€27,929 | +298.8% |
| Trade receivables | 40 | €9,028 | €10,087 | +€1,059 | +11.7% |
| Other amounts receivable | 41 | €319 | €27,189 | +€26,870 | +8436.5% |
| Cash at bank and in hand | 54/58 | €6,924 | €7,105 | +€181 | +2.6% |
| Deferred charges and accrued income | 490/1 | - | €335 | +€335 | |
| Total equity and liabilities | 10/49 | €18,248 | €45,478 | +€27,230 | +149.2% |
| Equity | 10/15 | €12,852 | €31,054 | +€18,202 | +141.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | - | €3,000 | +€3,000 | |
| Share premium | 1100/10 | - | €3,000 | +€3,000 | |
| Reserves | 13 | - | €18,000 | +€18,000 | |
| Distributable reserves | 133 | - | €18,000 | +€18,000 | |
| Profit (loss) carried forward | 14 | €9,852 | €10,054 | +€202 | +2.1% |
| Amounts payable | 17/49 | €5,396 | €14,424 | +€9,028 | +167.3% |
| Amounts payable within one year | 42/48 | €5,382 | €14,424 | +€9,042 | +168.0% |
| Trade debts | 44 | - | €869 | +€869 | |
| Suppliers | 440/4 | - | €869 | +€869 | |
| Taxes, remuneration and social security | 45 | €4,919 | €13,555 | +€8,637 | +175.6% |
| Taxes | 450/3 | €4,919 | €11,555 | +€6,637 | +134.9% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €464 | - | -€464 | |
| Accrued charges and deferred income | 492/3 | €14 | - | -€14 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €309 | €2,276 | +€1,967 | +636.2% |
| Other operating charges | 640/8 | €387 | €585 | +€198 | +51.1% |
| Gross operating margin | 9900 | €13,959 | €27,025 | +€13,065 | +93.6% |
| Operating profit (loss) | 9901 | €13,263 | €24,163 | +€10,900 | +82.2% |
| Financial income | 75/76B | - | €330 | +€330 | |
| Recurring financial income | 75 | - | €330 | +€330 | |
| Financial charges | 65/66B | €66 | €143 | +€78 | +118.3% |
| Recurring financial charges | 65 | €66 | €143 | +€78 | +118.3% |
| Profit (loss) for the period before taxes | 9903 | €13,197 | €24,350 | +€11,153 | +84.5% |
| Income taxes | 67/77 | €3,345 | €6,148 | +€2,803 | +83.8% |
| Profit (loss) for the period | 9904 | €9,852 | €18,202 | +€8,350 | +84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,852 | €18,202 | +€8,350 | +84.8% |
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.