AIME: 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.
AIME
Largest movements
- Cash +€26,411
up €26,411 (+65.5%), from €40,338 to €66,749
mainly Receivables within one year (+€24,635) and Net result for the year (+€4,771)
- Receivables within one year -€24,635
down €24,635 (-99.9%), from €24,670 to €36
of which Trade receivables: -€24,584
- Debts after one year -€7,496
down €7,496 (-39.1%), from €19,164 to €11,668
- Profit (loss) carried forward +€4,771
up €4,771 (+19.3%), from €24,759 to €29,530
- Trade debts +€2,737
up €2,737 (+51.5%), from €5,319 to €8,056
- Tax, wage and social debts +€1,770
up €1,770 (+9.1%), from €19,492 to €21,262
- Gross operating margin -€24,741
down €24,741 (-63.8%), from €38,785 to €14,043
- Taxes -€4,396
down €4,396 (-53.8%), from €8,175 to €3,779
- Staff costs +€893
up €893 (+779%), from €115 to €1,008
- Other operating charges -€820
down €820 (-46.4%), from €1,765 to €945
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 | €81,969 | €84,285 | +€2,316 | +2.8% |
| Fixed assets | 21/28 | €14,810 | €14,964 | +€154 | +1.0% |
| Tangible fixed assets | 22/27 | €9,290 | €9,444 | +€154 | +1.7% |
| Plant, machinery and equipment | 23 | €7,004 | €7,424 | +€420 | +6.0% |
| Other tangible fixed assets | 26 | €2,286 | €2,020 | -€266 | -11.6% |
| Financial fixed assets | 28 | €5,520 | €5,520 | = | 0.0% |
| Current assets | 29/58 | €67,158 | €69,321 | +€2,162 | +3.2% |
| Stocks and contracts in progress | 3 | €2,150 | €2,536 | +€386 | +17.9% |
| Stocks | 30/36 | €2,150 | €2,536 | +€386 | +17.9% |
| Amounts receivable within one year | 40/41 | €24,670 | €36 | -€24,635 | -99.9% |
| Trade receivables | 40 | €24,584 | €0 | -€24,584 | -100% |
| Other amounts receivable | 41 | €86 | €36 | -€50 | -58.5% |
| Cash at bank and in hand | 54/58 | €40,338 | €66,749 | +€26,411 | +65.5% |
| Total equity and liabilities | 10/49 | €81,969 | €84,285 | +€2,316 | +2.8% |
| Equity | 10/15 | €27,759 | €32,530 | +€4,771 | +17.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,759 | €29,530 | +€4,771 | +19.3% |
| Amounts payable | 17/49 | €54,209 | €51,755 | -€2,455 | -4.5% |
| Amounts payable after more than one year | 17 | €19,164 | €11,668 | -€7,496 | -39.1% |
| Financial debts | 170/4 | €19,164 | €11,668 | -€7,496 | -39.1% |
| Amounts payable within one year | 42/48 | €35,046 | €40,087 | +€5,041 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €7,278 | €7,496 | +€218 | +3.0% |
| Trade debts | 44 | €5,319 | €8,056 | +€2,737 | +51.5% |
| Suppliers | 440/4 | €5,319 | €8,056 | +€2,737 | +51.5% |
| Taxes, remuneration and social security | 45 | €19,492 | €21,262 | +€1,770 | +9.1% |
| Taxes | 450/3 | €19,492 | €21,262 | +€1,770 | +9.1% |
| Other amounts payable | 47/48 | €2,957 | €3,272 | +€315 | +10.7% |
| Remuneration, social security and pensions | 62 | €115 | €1,008 | +€893 | +779% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,982 | €2,690 | -€292 | -9.8% |
| Other operating charges | 640/8 | €1,765 | €945 | -€820 | -46.4% |
| Gross operating margin | 9900 | €38,785 | €14,043 | -€24,741 | -63.8% |
| Operating profit (loss) | 9901 | €33,923 | €9,400 | -€24,523 | -72.3% |
| Financial income | 75/76B | €0 | €17 | +€17 | +171,100% |
| Recurring financial income | 75 | €0 | €17 | +€17 | +171,100% |
| Financial charges | 65/66B | €1,113 | €867 | -€245 | -22.0% |
| Recurring financial charges | 65 | €1,113 | €867 | -€245 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €32,810 | €8,550 | -€24,260 | -73.9% |
| Income taxes | 67/77 | €8,175 | €3,779 | -€4,396 | -53.8% |
| Profit (loss) for the period | 9904 | €24,635 | €4,771 | -€19,864 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,635 | €4,771 | -€19,864 | -80.6% |
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 19 October 2026 via checked.be.