AIMER A LLN: 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.
AIMER A LLN
Largest movements
- Receivables within one year +€47,029
up €47,029 (+40.1%), from €117,268 to €164,298
of which Other amounts receivable: +€61,235
- Tangible fixed assets +€29,038
up €29,038 (+23.9%), from €121,483 to €150,522
of which Other tangible fixed assets: +€16,808
- Cash +€19,523
up €19,523 (+4.4%), from €448,236 to €467,759
mainly Net result for the year (+€93,171) and Depreciation (+€15,261)
- Profit (loss) carried forward +€93,171
up €93,171 (+15.4%), from €604,206 to €697,377
- Gross operating margin +€9,524
up €9,524 (+1.4%), from €673,699 to €683,223
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 | €699,965 | €795,861 | +€95,896 | +13.7% |
| Fixed assets | 21/28 | €121,589 | €150,554 | +€28,966 | +23.8% |
| Intangible fixed assets | 21 | €105 | €33 | -€73 | -68.9% |
| Tangible fixed assets | 22/27 | €121,483 | €150,522 | +€29,038 | +23.9% |
| Plant, machinery and equipment | 23 | €19,499 | €15,345 | -€4,154 | -21.3% |
| Furniture and vehicles | 24 | €9,365 | €25,749 | +€16,384 | +175% |
| Other tangible fixed assets | 26 | €92,619 | €109,427 | +€16,808 | +18.1% |
| Current assets | 29/58 | €578,376 | €645,307 | +€66,930 | +11.6% |
| Amounts receivable within one year | 40/41 | €117,268 | €164,298 | +€47,029 | +40.1% |
| Trade receivables | 40 | €51,598 | €37,393 | -€14,205 | -27.5% |
| Other amounts receivable | 41 | €65,670 | €126,905 | +€61,235 | +93.2% |
| Current investments | 50/53 | €9,175 | €9,175 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €448,236 | €467,759 | +€19,523 | +4.4% |
| Deferred charges and accrued income | 490/1 | €3,697 | €4,075 | +€378 | +10.2% |
| Total equity and liabilities | 10/49 | €699,965 | €795,861 | +€95,896 | +13.7% |
| Equity | 10/15 | €604,206 | €697,377 | +€93,171 | +15.4% |
| Profit (loss) carried forward | 14 | €604,206 | €697,377 | +€93,171 | +15.4% |
| Amounts payable | 17/49 | €95,759 | €98,484 | +€2,725 | +2.8% |
| Amounts payable within one year | 42/48 | €95,759 | €98,484 | +€2,725 | +2.8% |
| Trade debts | 44 | €35,039 | €32,927 | -€2,113 | -6.0% |
| Suppliers | 440/4 | €35,039 | €32,927 | -€2,113 | -6.0% |
| Taxes, remuneration and social security | 45 | €60,720 | €65,558 | +€4,838 | +8.0% |
| Remuneration and social security | 454/9 | €60,720 | €65,558 | +€4,838 | +8.0% |
| Remuneration, social security and pensions | 62 | €568,262 | €570,923 | +€2,662 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,673 | €15,261 | +€6,588 | +76.0% |
| Other operating charges | 640/8 | €1,768 | €1,440 | -€328 | -18.6% |
| Non-recurring operating charges | 66A | €180 | €466 | +€286 | +159% |
| Gross operating margin | 9900 | €673,699 | €683,223 | +€9,524 | +1.4% |
| Operating profit (loss) | 9901 | €94,817 | €95,133 | +€316 | +0.3% |
| Financial income | 75/76B | €2,108 | €3,305 | +€1,197 | +56.8% |
| Recurring financial income | 75 | €2,108 | €3,305 | +€1,197 | +56.8% |
| Financial charges | 65/66B | €2,942 | €1,568 | -€1,374 | -46.7% |
| Recurring financial charges | 65 | €2,942 | €1,568 | -€1,374 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €93,983 | €96,870 | +€2,887 | +3.1% |
| Income taxes | 67/77 | €2,936 | €3,699 | +€762 | +26.0% |
| Profit (loss) for the period | 9904 | €91,047 | €93,171 | +€2,124 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €91,047 | €93,171 | +€2,124 | +2.3% |
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 31 October 2026 via checked.be.