aimes & c°: 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.
aimes & c°
Largest movements
- Cash +€60,243
up €60,243 (+30.7%), from €196,022 to €256,265
mainly Receivables within one year (+€27,241) and Net result for the year (+€23,686)
- Receivables within one year -€27,241
down €27,241 (-44.1%), from €61,737 to €34,496
of which Trade receivables: -€21,762
- Deferred charges and accrued income +€11,233
up €11,233 (+2332.9%), from €482 to €11,714
- Trade debts +€14,392
up €14,392 (+15.8%), from €91,024 to €105,416
- Reserves +€12,000
up €12,000 (+10.4%), from €115,600 to €127,600
- Other debts +€10,000
new in 2025: €10,000
- Tax, wage and social debts +€5,497
up €5,497 (+34.5%), from €15,939 to €21,436
- Gross operating margin +€11,565
up €11,565 (+48.2%), from €24,017 to €35,581
- Taxes +€6,048
up €6,048 (+155.4%), from €3,893 to €9,941
- Financial income -€2,006
down €2,006 (-87.4%), from €2,296 to €290
of which Financial income: -€1,306
- Financial charges -€999
down €999 (-73.0%), from €1,368 to €370
of which Non-recurring financial charges: -€700
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 | €259,983 | €303,229 | +€43,246 | +16.6% |
| Fixed assets | 21/28 | €1,743 | €754 | -€989 | -56.8% |
| Tangible fixed assets | 22/27 | €1,743 | €754 | -€989 | -56.8% |
| Plant, machinery and equipment | 23 | €128 | €92 | -€35 | -27.6% |
| Furniture and vehicles | 24 | €1,067 | €472 | -€596 | -55.8% |
| Other tangible fixed assets | 26 | €548 | €190 | -€358 | -65.4% |
| Current assets | 29/58 | €258,241 | €302,476 | +€44,235 | +17.1% |
| Amounts receivable within one year | 40/41 | €61,737 | €34,496 | -€27,241 | -44.1% |
| Trade receivables | 40 | €35,423 | €13,661 | -€21,762 | -61.4% |
| Other amounts receivable | 41 | €26,314 | €20,835 | -€5,479 | -20.8% |
| Cash at bank and in hand | 54/58 | €196,022 | €256,265 | +€60,243 | +30.7% |
| Deferred charges and accrued income | 490/1 | €482 | €11,714 | +€11,233 | +2332.9% |
| Total equity and liabilities | 10/49 | €259,983 | €303,229 | +€43,246 | +16.6% |
| Equity | 10/15 | €152,691 | €166,377 | +€13,686 | +9.0% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €115,600 | €127,600 | +€12,000 | +10.4% |
| Distributable reserves | 133 | €115,600 | €127,600 | +€12,000 | +10.4% |
| Profit (loss) carried forward | 14 | €25,891 | €27,577 | +€1,686 | +6.5% |
| Amounts payable | 17/49 | €107,292 | €136,853 | +€29,560 | +27.6% |
| Amounts payable within one year | 42/48 | €106,963 | €136,852 | +€29,889 | +27.9% |
| Trade debts | 44 | €91,024 | €105,416 | +€14,392 | +15.8% |
| Suppliers | 440/4 | €91,024 | €105,416 | +€14,392 | +15.8% |
| Taxes, remuneration and social security | 45 | €15,939 | €21,436 | +€5,497 | +34.5% |
| Taxes | 450/3 | €15,939 | €21,436 | +€5,497 | +34.5% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Accrued charges and deferred income | 492/3 | €329 | €0 | -€329 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,330 | €989 | -€341 | -25.6% |
| Other operating charges | 640/8 | €503 | €523 | +€20 | +3.9% |
| Non-recurring operating charges | 66A | - | €363 | +€363 | |
| Gross operating margin | 9900 | €24,017 | €35,581 | +€11,565 | +48.2% |
| Operating profit (loss) | 9901 | €22,184 | €33,706 | +€11,522 | +51.9% |
| Financial income | 75/76B | €2,296 | €290 | -€2,006 | -87.4% |
| Recurring financial income | 75 | €1,596 | €290 | -€1,306 | -81.8% |
| Non-recurring financial income | 76B | €700 | - | -€700 | |
| Financial charges | 65/66B | €1,368 | €370 | -€999 | -73.0% |
| Recurring financial charges | 65 | €668 | €370 | -€299 | -44.7% |
| Non-recurring financial charges | 66B | €700 | - | -€700 | |
| Profit (loss) for the period before taxes | 9903 | €23,111 | €33,627 | +€10,515 | +45.5% |
| Income taxes | 67/77 | €3,893 | €9,941 | +€6,048 | +155.4% |
| Profit (loss) for the period | 9904 | €19,219 | €23,686 | +€4,467 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,219 | €23,686 | +€4,467 | +23.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.