Aimer Jeunes: 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 Jeunes
Largest movements
- Cash +€40,409
up €40,409 (+23.9%), from €169,121 to €209,530
mainly Receivables within one year (+€30,690) and Depreciation (+€17,977)
- Receivables within one year -€30,690
down €30,690 (-31.6%), from €97,029 to €66,339
of which Trade receivables: -€29,915
- Tangible fixed assets -€16,379
down €16,379 (-9.9%), from €165,561 to €149,182
of which Land and buildings: -€13,613
- Profit (loss) carried forward +€11,720
up €11,720 (+16.8%), from €69,617 to €81,337
- Debts after one year -€9,652
down €9,652 (-17.9%), from €53,891 to €44,239
- Gross operating margin +€28,929
up €28,929 (+5.9%), from €492,739 to €521,668
- Staff costs +€17,310
up €17,310 (+3.7%), from €467,562 to €484,872
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 | €432,212 | €426,072 | -€6,140 | -1.4% |
| Fixed assets | 21/28 | €165,782 | €149,403 | -€16,379 | -9.9% |
| Tangible fixed assets | 22/27 | €165,561 | €149,182 | -€16,379 | -9.9% |
| Land and buildings | 22 | €144,035 | €130,422 | -€13,613 | -9.5% |
| Plant, machinery and equipment | 23 | €20,188 | €17,230 | -€2,958 | -14.7% |
| Furniture and vehicles | 24 | €1,338 | €1,530 | +€192 | +14.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €221 | €221 | +€0 | +0.1% |
| Current assets | 29/58 | €266,430 | €276,669 | +€10,239 | +3.8% |
| Amounts receivable within one year | 40/41 | €97,029 | €66,339 | -€30,690 | -31.6% |
| Trade receivables | 40 | €96,254 | €66,339 | -€29,915 | -31.1% |
| Other amounts receivable | 41 | €775 | €0 | -€775 | -100% |
| Cash at bank and in hand | 54/58 | €169,121 | €209,530 | +€40,409 | +23.9% |
| Deferred charges and accrued income | 490/1 | €280 | €800 | +€520 | +186% |
| Total equity and liabilities | 10/49 | €432,212 | €426,072 | -€6,140 | -1.4% |
| Equity | 10/15 | €295,144 | €306,139 | +€10,995 | +3.7% |
| Reserves | 13 | €219,727 | €219,727 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €69,617 | €81,337 | +€11,720 | +16.8% |
| Investment grants | 15 | €5,800 | €5,075 | -€725 | -12.5% |
| Amounts payable | 17/49 | €137,068 | €119,933 | -€17,135 | -12.5% |
| Amounts payable after more than one year | 17 | €53,891 | €44,239 | -€9,652 | -17.9% |
| Financial debts | 170/4 | €53,891 | €44,239 | -€9,652 | -17.9% |
| Amounts payable within one year | 42/48 | €83,176 | €75,694 | -€7,482 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €9,381 | €9,652 | +€271 | +2.9% |
| Trade debts | 44 | €20,950 | €17,285 | -€3,665 | -17.5% |
| Suppliers | 440/4 | €20,950 | €17,285 | -€3,665 | -17.5% |
| Taxes, remuneration and social security | 45 | €52,845 | €48,757 | -€4,088 | -7.7% |
| Remuneration and social security | 454/9 | €52,845 | €48,757 | -€4,088 | -7.7% |
| Remuneration, social security and pensions | 62 | €467,562 | €484,872 | +€17,310 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,339 | €17,977 | -€3,362 | -15.8% |
| Other operating charges | 640/8 | €4,660 | €3,573 | -€1,087 | -23.3% |
| Non-recurring operating charges | 66A | €500 | - | -€500 | |
| Gross operating margin | 9900 | €492,739 | €521,668 | +€28,929 | +5.9% |
| Operating profit (loss) | 9901 | -€1,322 | €15,246 | +€16,568 | |
| Financial income | 75/76B | €1,282 | €3,917 | +€2,636 | +206% |
| Recurring financial income | 75 | €1,190 | €3,917 | +€2,727 | +229% |
| Non-recurring financial income | 76B | €91 | - | -€91 | |
| Financial charges | 65/66B | €3,755 | €7,443 | +€3,688 | +98.2% |
| Recurring financial charges | 65 | €3,755 | €3,223 | -€532 | -14.2% |
| Non-recurring financial charges | 66B | - | €4,220 | +€4,220 | |
| Profit (loss) for the period before taxes | 9903 | -€3,796 | €11,720 | +€15,516 | |
| Profit (loss) for the period | 9904 | -€3,796 | €11,720 | +€15,516 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,796 | €11,720 | +€15,516 |
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 28 October 2026 via checked.be.