AIMERVEILLE: what changed
Two fiscal 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.
AIMERVEILLE
Largest movements
- Tangible fixed assets -€23,817
down €23,817 (-16.0%), from €148,917 to €125,100
- Cash -€8,389
down €8,389 (-7.4%), from €113,771 to €105,382
mainly Debts after one year (-€39,401) and Trade debts (-€34,743)
- Intangible fixed assets -€6,262
down €6,262 (-21.1%), from €29,669 to €23,407
- Stocks and contracts -€3,256
down €3,256 (-35.7%), from €9,114 to €5,857
- Debts after one year -€39,401
down €39,401 (-19.8%), from €199,393 to €159,991
- Trade debts -€34,743
no longer reported in 2025 (was €34,743)
- Tax, wage and social debts +€32,048
up €32,048 (+55.9%), from €57,354 to €89,401
of which Remuneration and social security: +€26,550
- Accrued charges and deferred income -€26,016
no longer reported in 2025 (was €26,016)
- Profit (loss) carried forward +€22,680
up €22,680 (+28.8%), from -€78,710 to -€56,030
- Gross operating margin +€53,275
up €53,275 (+14.2%), from €374,440 to €427,715
- Staff costs +€42,418
up €42,418 (+13.1%), from €323,480 to €365,897
- Depreciation +€4,920
up €4,920 (+18.6%), from €26,422 to €31,343
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 | €313,787 | €268,289 | -€45,499 | -14.5% |
| Fixed assets | 21/28 | €178,687 | €148,607 | -€30,080 | -16.8% |
| Intangible fixed assets | 21 | €29,669 | €23,407 | -€6,262 | -21.1% |
| Tangible fixed assets | 22/27 | €148,917 | €125,100 | -€23,817 | -16.0% |
| Plant, machinery and equipment | 23 | €26,308 | €23,061 | -€3,247 | -12.3% |
| Furniture and vehicles | 24 | €37,158 | €27,162 | -€9,997 | -26.9% |
| Other tangible fixed assets | 26 | €85,451 | €74,877 | -€10,574 | -12.4% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €135,101 | €119,682 | -€15,419 | -11.4% |
| Stocks and contracts in progress | 3 | €9,114 | €5,857 | -€3,256 | -35.7% |
| Stocks | 30/36 | €9,114 | €5,857 | -€3,256 | -35.7% |
| Amounts receivable within one year | 40/41 | €10,182 | €7,328 | -€2,855 | -28.0% |
| Trade receivables | 40 | €10,182 | €7,328 | -€2,855 | -28.0% |
| Cash at bank and in hand | 54/58 | €113,771 | €105,382 | -€8,389 | -7.4% |
| Deferred charges and accrued income | 490/1 | €2,034 | €1,115 | -€919 | -45.2% |
| Total equity and liabilities | 10/49 | €313,787 | €268,289 | -€45,499 | -14.5% |
| Equity | 10/15 | -€52,090 | -€29,410 | +€22,680 | +43.5% |
| Contributions | 10/11 | €24,200 | €24,200 | = | 0.0% |
| Reserves | 13 | €2,420 | €2,420 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,420 | €2,420 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,420 | €2,420 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,710 | -€56,030 | +€22,680 | +28.8% |
| Amounts payable | 17/49 | €365,877 | €297,699 | -€68,179 | -18.6% |
| Amounts payable after more than one year | 17 | €199,393 | €159,991 | -€39,401 | -19.8% |
| Financial debts | 170/4 | €199,393 | €159,991 | -€39,401 | -19.8% |
| Amounts payable within one year | 42/48 | €140,469 | €137,707 | -€2,762 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €39,688 | €48,306 | +€8,618 | +21.7% |
| Financial debts | 43 | €8,684 | - | -€8,684 | |
| Credit institutions | 430/8 | €8,684 | - | -€8,684 | |
| Trade debts | 44 | €34,743 | - | -€34,743 | |
| Suppliers | 440/4 | €34,743 | - | -€34,743 | |
| Taxes, remuneration and social security | 45 | €57,354 | €89,401 | +€32,048 | +55.9% |
| Taxes | 450/3 | €3,485 | €8,982 | +€5,497 | +157.7% |
| Remuneration and social security | 454/9 | €53,869 | €80,419 | +€26,550 | +49.3% |
| Accrued charges and deferred income | 492/3 | €26,016 | - | -€26,016 | |
| Remuneration, social security and pensions | 62 | €323,480 | €365,897 | +€42,418 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,422 | €31,343 | +€4,920 | +18.6% |
| Other operating charges | 640/8 | €1,419 | €1,152 | -€267 | -18.8% |
| Gross operating margin | 9900 | €374,440 | €427,715 | +€53,275 | +14.2% |
| Operating profit (loss) | 9901 | €23,119 | €29,323 | +€6,203 | +26.8% |
| Financial income | 75/76B | €444 | €428 | -€17 | -3.8% |
| Recurring financial income | 75 | €444 | €428 | -€17 | -3.8% |
| Financial charges | 65/66B | €9,511 | €6,938 | -€2,572 | -27.0% |
| Recurring financial charges | 65 | €9,511 | €6,938 | -€2,572 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €14,053 | €22,812 | +€8,759 | +62.3% |
| Income taxes | 67/77 | -€563 | €131 | +€694 | |
| Profit (loss) for the period | 9904 | €14,616 | €22,680 | +€8,065 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,616 | €22,680 | +€8,065 | +55.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.