AIMADI: 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.
AIMADI
Largest movements
- Receivables within one year -€155,651
down €155,651 (-54.5%), from €285,722 to €130,070
of which Other amounts receivable: -€183,689
- Receivables after one year +€108,000
new in 2025: €108,000
- Current investments +€50,000
new in 2025: €50,000
- Cash -€9,551
down €9,551 (-49.2%), from €19,413 to €9,862
mainly Receivables after one year (-€108,000) and Current investments (-€50,000)
- Tangible fixed assets -€4,459
down €4,459 (-68.4%), from €6,514 to €2,056
of which Furniture and vehicles: -€4,093
- Profit (loss) carried forward -€36,625
down €36,625 (-34.0%), from €107,800 to €71,175
- Trade debts +€33,307
up €33,307 (+29.4%), from €113,131 to €146,439
- Current portion of long-term debt -€8,725
down €8,725 (-89.6%), from €9,738 to €1,013
- Other operating charges +€52,803
up €52,803 (+3,224%), from €1,638 to €54,441
- Taxes -€12,561
down €12,561 (-96.4%), from €13,029 to €468
- Financial charges +€12,250
up €12,250 (+218%), from €5,624 to €17,874
- Gross operating margin -€11,720
down €11,720 (-18.6%), from €63,122 to €51,402
- Depreciation -€8,261
down €8,261 (-83.4%), from €9,900 to €1,639
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.
Derived cash bridge
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 | €317,799 | €306,638 | -€11,161 | -3.5% |
| Fixed assets | 21/28 | €6,514 | €2,056 | -€4,459 | -68.4% |
| Tangible fixed assets | 22/27 | €6,514 | €2,056 | -€4,459 | -68.4% |
| Plant, machinery and equipment | 23 | €1,028 | €663 | -€365 | -35.5% |
| Furniture and vehicles | 24 | €5,486 | €1,393 | -€4,093 | -74.6% |
| Current assets | 29/58 | €311,285 | €304,582 | -€6,703 | -2.2% |
| Amounts receivable after more than one year | 29 | - | €108,000 | +€108,000 | |
| Other amounts receivable | 291 | - | €108,000 | +€108,000 | |
| Stocks and contracts in progress | 3 | €6,150 | €6,650 | +€500 | +8.1% |
| Stocks | 30/36 | €6,150 | €6,650 | +€500 | +8.1% |
| Amounts receivable within one year | 40/41 | €285,722 | €130,070 | -€155,651 | -54.5% |
| Trade receivables | 40 | €97,173 | €125,210 | +€28,037 | +28.9% |
| Other amounts receivable | 41 | €188,549 | €4,860 | -€183,689 | -97.4% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €19,413 | €9,862 | -€9,551 | -49.2% |
| Total equity and liabilities | 10/49 | €317,799 | €306,638 | -€11,161 | -3.5% |
| Equity | 10/15 | €172,060 | €135,435 | -€36,625 | -21.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Share premium | 1100/10 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €51,860 | €51,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €51,860 | +€50,000 | +2,688% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Own shares acquired | 1312 | - | €50,000 | +€50,000 | |
| Distributable reserves | 133 | €50,000 | - | -€50,000 | |
| Profit (loss) carried forward | 14 | €107,800 | €71,175 | -€36,625 | -34.0% |
| Amounts payable | 17/49 | €145,738 | €171,202 | +€25,464 | +17.5% |
| Amounts payable within one year | 42/48 | €145,738 | €171,202 | +€25,464 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €9,738 | €1,013 | -€8,725 | -89.6% |
| Trade debts | 44 | €113,131 | €146,439 | +€33,307 | +29.4% |
| Suppliers | 440/4 | €113,131 | €146,439 | +€33,307 | +29.4% |
| Taxes, remuneration and social security | 45 | €22,869 | €23,751 | +€882 | +3.9% |
| Taxes | 450/3 | €12,690 | €19,643 | +€6,953 | +54.8% |
| Remuneration and social security | 454/9 | €10,179 | €4,108 | -€6,071 | -59.6% |
| Remuneration, social security and pensions | 62 | €15,795 | €18,466 | +€2,671 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,900 | €1,639 | -€8,261 | -83.4% |
| Other operating charges | 640/8 | €1,638 | €54,441 | +€52,803 | +3,224% |
| Gross operating margin | 9900 | €63,122 | €51,402 | -€11,720 | -18.6% |
| Operating profit (loss) | 9901 | €35,789 | -€23,145 | -€58,933 | |
| Financial income | 75/76B | €11,314 | €4,862 | -€6,452 | -57.0% |
| Recurring financial income | 75 | €11,314 | €4,862 | -€6,452 | -57.0% |
| Financial charges | 65/66B | €5,624 | €17,874 | +€12,250 | +218% |
| Recurring financial charges | 65 | €5,624 | €17,874 | +€12,250 | +218% |
| Profit (loss) for the period before taxes | 9903 | €41,478 | -€36,157 | -€77,635 | |
| Income taxes | 67/77 | €13,029 | €468 | -€12,561 | -96.4% |
| Profit (loss) for the period | 9904 | €28,449 | -€36,625 | -€65,074 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,449 | -€36,625 | -€65,074 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.