AIMO: 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.
AIMO
Largest movements
- Receivables within one year -€8,194
down €8,194 (-11.4%), from €71,880 to €63,686
of which Trade receivables: -€17,100
- Tangible fixed assets -€4,653
down €4,653 (-100.0%), from €4,653 to €0
- Debts after one year +€171,000
new in 2025: €171,000
- Other debts -€116,170
down €116,170 (-83.1%), from €139,830 to €23,660
- Profit (loss) carried forward -€50,611
down €50,611 (-36.7%), from -€137,860 to -€188,471
- Short-term financial debts -€15,500
down €15,500 (-9.4%), from €164,500 to €149,000
- Financial charges +€2,241
up €2,241 (+19.4%), from €11,557 to €13,798
- Gross operating margin -€1,380
down €1,380 (-4.8%), from -€28,767 to -€30,148
- Other operating charges +€348
up €348 (+30.7%), from €1,131 to €1,478
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 | €195,133 | €183,647 | -€11,486 | -5.9% |
| Fixed assets | 21/28 | €120,253 | €115,600 | -€4,653 | -3.9% |
| Tangible fixed assets | 22/27 | €4,653 | €0 | -€4,653 | -100.0% |
| Furniture and vehicles | 24 | €4,653 | €0 | -€4,653 | -100.0% |
| Financial fixed assets | 28 | €115,600 | €115,600 | = | 0.0% |
| Current assets | 29/58 | €74,879 | €68,047 | -€6,833 | -9.1% |
| Stocks and contracts in progress | 3 | €1,234 | €1,434 | +€200 | +16.2% |
| Stocks | 30/36 | €1,234 | €1,434 | +€200 | +16.2% |
| Amounts receivable within one year | 40/41 | €71,880 | €63,686 | -€8,194 | -11.4% |
| Trade receivables | 40 | €71,406 | €54,306 | -€17,100 | -23.9% |
| Other amounts receivable | 41 | €474 | €9,380 | +€8,906 | +1880.2% |
| Cash at bank and in hand | 54/58 | €921 | €1,954 | +€1,033 | +112.1% |
| Deferred charges and accrued income | 490/1 | €844 | €973 | +€128 | +15.2% |
| Total equity and liabilities | 10/49 | €195,133 | €183,647 | -€11,486 | -5.9% |
| Equity | 10/15 | -€113,886 | -€164,496 | -€50,611 | -44.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,374 | €5,374 | = | 0.0% |
| Distributable reserves | 133 | €5,374 | €5,374 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€137,860 | -€188,471 | -€50,611 | -36.7% |
| Amounts payable | 17/49 | €309,018 | €348,143 | +€39,124 | +12.7% |
| Amounts payable after more than one year | 17 | - | €171,000 | +€171,000 | |
| Other amounts payable | 178/9 | - | €171,000 | +€171,000 | |
| Amounts payable within one year | 42/48 | €309,018 | €177,143 | -€131,876 | -42.7% |
| Financial debts | 43 | €164,500 | €149,000 | -€15,500 | -9.4% |
| Credit institutions | 430/8 | €164,500 | €149,000 | -€15,500 | -9.4% |
| Trade debts | 44 | €2,828 | €2,604 | -€224 | -7.9% |
| Suppliers | 440/4 | €2,828 | €2,604 | -€224 | -7.9% |
| Taxes, remuneration and social security | 45 | €1,860 | €1,879 | +€18 | +1.0% |
| Taxes | 450/3 | €1,860 | €1,879 | +€18 | +1.0% |
| Other amounts payable | 47/48 | €139,830 | €23,660 | -€116,170 | -83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,881 | €4,653 | -€228 | -4.7% |
| Other operating charges | 640/8 | €1,131 | €1,478 | +€348 | +30.7% |
| Gross operating margin | 9900 | -€28,767 | -€30,148 | -€1,380 | -4.8% |
| Operating profit (loss) | 9901 | -€34,779 | -€36,279 | -€1,500 | -4.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +233.3% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +233.3% |
| Financial charges | 65/66B | €11,557 | €13,798 | +€2,241 | +19.4% |
| Recurring financial charges | 65 | €11,557 | €13,798 | +€2,241 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | -€46,336 | -€50,077 | -€3,741 | -8.1% |
| Income taxes | 67/77 | €424 | €533 | +€109 | +25.6% |
| Profit (loss) for the period | 9904 | -€46,761 | -€50,611 | -€3,850 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,761 | -€50,611 | -€3,850 | -8.2% |
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 5 October 2026 via checked.be.