AIMHIGH: 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.
AIMHIGH
Largest movements
- Tangible fixed assets +€97,814
up €97,814 (+91.6%), from €106,771 to €204,585
of which Furniture and vehicles: +€74,635
- Deferred charges and accrued income -€4,484
down €4,484 (-72.8%), from €6,155 to €1,671
- Receivables within one year +€3,182
up €3,182 (+12.2%), from €26,152 to €29,334
of which Other amounts receivable: +€7,201
- Debts after one year +€54,617
up €54,617 (+68.2%), from €80,071 to €134,687
- Profit (loss) carried forward +€33,000
up €33,000 (+336.8%), from €9,800 to €42,800
- Current portion of long-term debt +€13,335
up €13,335 (+95.2%), from €14,008 to €27,343
- Other debts -€6,861
down €6,861 (-38.2%), from €17,938 to €11,077
- Tax, wage and social debts +€3,413
up €3,413 (+15.0%), from €22,721 to €26,134
- Gross operating margin +€34,095
up €34,095 (+92.4%), from €36,899 to €70,993
- Depreciation +€10,886
up €10,886 (+89.7%), from €12,132 to €23,017
- Taxes -€4,377
down €4,377 (-31.5%), from €13,892 to €9,515
- Financial charges +€2,019
up €2,019 (+107.2%), from €1,884 to €3,902
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 | €157,639 | €252,630 | +€94,991 | +60.3% |
| Fixed assets | 21/28 | €106,771 | €204,585 | +€97,814 | +91.6% |
| Tangible fixed assets | 22/27 | €106,771 | €204,585 | +€97,814 | +91.6% |
| Land and buildings | 22 | €96,621 | €113,499 | +€16,878 | +17.5% |
| Plant, machinery and equipment | 23 | - | €6,300 | +€6,300 | |
| Furniture and vehicles | 24 | €10,150 | €84,786 | +€74,635 | +735.3% |
| Current assets | 29/58 | €50,868 | €48,045 | -€2,823 | -5.5% |
| Amounts receivable within one year | 40/41 | €26,152 | €29,334 | +€3,182 | +12.2% |
| Trade receivables | 40 | €23,479 | €19,460 | -€4,019 | -17.1% |
| Other amounts receivable | 41 | €2,673 | €9,874 | +€7,201 | +269.4% |
| Cash at bank and in hand | 54/58 | €18,561 | €17,040 | -€1,522 | -8.2% |
| Deferred charges and accrued income | 490/1 | €6,155 | €1,671 | -€4,484 | -72.8% |
| Total equity and liabilities | 10/49 | €157,639 | €252,630 | +€94,991 | +60.3% |
| Equity | 10/15 | €19,720 | €52,720 | +€33,000 | +167.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €3,720 | €3,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,800 | €42,800 | +€33,000 | +336.8% |
| Amounts payable | 17/49 | €137,919 | €199,910 | +€61,991 | +44.9% |
| Amounts payable after more than one year | 17 | €80,071 | €134,687 | +€54,617 | +68.2% |
| Financial debts | 170/4 | €80,071 | €134,687 | +€54,617 | +68.2% |
| Amounts payable within one year | 42/48 | €57,849 | €65,222 | +€7,374 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €14,008 | €27,343 | +€13,335 | +95.2% |
| Trade debts | 44 | €3,182 | €668 | -€2,513 | -79.0% |
| Suppliers | 440/4 | €3,182 | €668 | -€2,513 | -79.0% |
| Taxes, remuneration and social security | 45 | €22,721 | €26,134 | +€3,413 | +15.0% |
| Taxes | 450/3 | €22,721 | €26,134 | +€3,413 | +15.0% |
| Other amounts payable | 47/48 | €17,938 | €11,077 | -€6,861 | -38.2% |
| Non-recurring operating income | 76A | - | €22,610 | +€22,610 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,132 | €23,017 | +€10,886 | +89.7% |
| Other operating charges | 640/8 | €2,001 | €1,559 | -€443 | -22.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €36,899 | €70,993 | +€34,095 | +92.4% |
| Operating profit (loss) | 9901 | €22,766 | €46,418 | +€23,652 | +103.9% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.7% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.7% |
| Financial charges | 65/66B | €1,884 | €3,902 | +€2,019 | +107.2% |
| Recurring financial charges | 65 | €1,884 | €3,902 | +€2,019 | +107.2% |
| Profit (loss) for the period before taxes | 9903 | €20,886 | €42,515 | +€21,629 | +103.6% |
| Income taxes | 67/77 | €13,892 | €9,515 | -€4,377 | -31.5% |
| Profit (loss) for the period | 9904 | €6,994 | €33,000 | +€26,007 | +371.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,994 | €33,000 | +€26,007 | +371.9% |
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 30 September 2026 via checked.be.