AIMDIGITAL: 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.
AIMDIGITAL
Largest movements
- Receivables within one year +€4,377
up €4,377 (+48.4%), from €9,052 to €13,429
of which Other amounts receivable: +€3,287
- Tangible fixed assets -€1,959
down €1,959 (-13.3%), from €14,675 to €12,716
of which Furniture and vehicles: -€2,356
- Cash +€1,952
up €1,952 (+40.3%), from €4,841 to €6,794
mainly Net result for the year (+€12,003) and Depreciation (+€6,295)
- Deferred charges and accrued income -€475
no longer reported in 2025 (was €475)
- Profit (loss) carried forward +€12,003
up €12,003 (+62.9%), from -€19,069 to -€7,066
- Other debts -€10,935
no longer reported in 2025 (was €10,935)
- Trade debts +€4,347
up €4,347 (+285.5%), from €1,523 to €5,869
- Tax, wage and social debts -€1,516
down €1,516 (-40.9%), from €3,705 to €2,190
- Gross operating margin +€9,256
up €9,256 (+41.0%), from €22,593 to €31,849
- Taxes -€3,188
no longer reported in 2025 (was €3,188)
- Financial charges -€1,187
down €1,187 (-53.4%), from €2,224 to €1,037
of which Non-recurring financial charges: -€1,966
- Financial income +€459
new in 2025: €459
- Depreciation +€421
up €421 (+7.2%), from €5,875 to €6,295
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 | €30,132 | €33,993 | +€3,861 | +12.8% |
| Fixed assets | 21/28 | €15,764 | €13,770 | -€1,994 | -12.6% |
| Intangible fixed assets | 21 | €224 | €189 | -€35 | -15.7% |
| Tangible fixed assets | 22/27 | €14,675 | €12,716 | -€1,959 | -13.3% |
| Plant, machinery and equipment | 23 | €7,499 | €7,896 | +€398 | +5.3% |
| Furniture and vehicles | 24 | €7,176 | €4,820 | -€2,356 | -32.8% |
| Financial fixed assets | 28 | €865 | €865 | = | 0.0% |
| Current assets | 29/58 | €14,368 | €20,223 | +€5,855 | +40.7% |
| Amounts receivable within one year | 40/41 | €9,052 | €13,429 | +€4,377 | +48.4% |
| Trade receivables | 40 | €9,052 | €10,142 | +€1,090 | +12.0% |
| Other amounts receivable | 41 | - | €3,287 | +€3,287 | |
| Cash at bank and in hand | 54/58 | €4,841 | €6,794 | +€1,952 | +40.3% |
| Deferred charges and accrued income | 490/1 | €475 | - | -€475 | |
| Total equity and liabilities | 10/49 | €30,132 | €33,993 | +€3,861 | +12.8% |
| Equity | 10/15 | €13,931 | €25,934 | +€12,003 | +86.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,000 | €28,000 | = | 0.0% |
| Distributable reserves | 133 | €28,000 | €28,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,069 | -€7,066 | +€12,003 | +62.9% |
| Amounts payable | 17/49 | €16,202 | €8,059 | -€8,143 | -50.3% |
| Amounts payable within one year | 42/48 | €16,202 | €8,059 | -€8,143 | -50.3% |
| Financial debts | 43 | €39 | - | -€39 | |
| Credit institutions | 430/8 | €39 | - | -€39 | |
| Trade debts | 44 | €1,523 | €5,869 | +€4,347 | +285.5% |
| Suppliers | 440/4 | €1,523 | €5,869 | +€4,347 | +285.5% |
| Taxes, remuneration and social security | 45 | €3,705 | €2,190 | -€1,516 | -40.9% |
| Taxes | 450/3 | €3,705 | €2,190 | -€1,516 | -40.9% |
| Other amounts payable | 47/48 | €10,935 | - | -€10,935 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,875 | €6,295 | +€421 | +7.2% |
| Other operating charges | 640/8 | €7,470 | €7,182 | -€288 | -3.9% |
| Non-recurring operating charges | 66A | - | €5,790 | +€5,790 | |
| Gross operating margin | 9900 | €22,593 | €31,849 | +€9,256 | +41.0% |
| Operating profit (loss) | 9901 | €9,248 | €12,581 | +€3,333 | +36.0% |
| Financial income | 75/76B | - | €459 | +€459 | |
| Recurring financial income | 75 | - | €459 | +€459 | |
| Financial charges | 65/66B | €2,224 | €1,037 | -€1,187 | -53.4% |
| Recurring financial charges | 65 | €258 | €1,037 | +€778 | +301.3% |
| Non-recurring financial charges | 66B | €1,966 | - | -€1,966 | |
| Profit (loss) for the period before taxes | 9903 | €7,024 | €12,003 | +€4,979 | +70.9% |
| Income taxes | 67/77 | €3,188 | - | -€3,188 | |
| Profit (loss) for the period | 9904 | €3,837 | €12,003 | +€8,167 | +212.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,837 | €12,003 | +€8,167 | +212.9% |
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 9 October 2026 via checked.be.