AIMOW: 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.
AIMOW
Largest movements
- Cash -€9,516
down €9,516 (-87.5%), from €10,871 to €1,355
mainly Net result for the year (-€5,163) and Receivables within one year (-€4,027)
- Receivables within one year +€4,027
up €4,027 (+2.2%), from €185,377 to €189,404
of which Other amounts receivable: +€11,477
- Profit (loss) carried forward -€5,163
down €5,163 (-6.1%), from -€84,704 to -€89,867
- Trade debts -€2,380
down €2,380 (-30.1%), from €7,915 to €5,535
- Gross operating margin +€17,560
up €17,560 (+88.7%), from -€19,802 to -€2,242
- Other operating charges +€942
up €942 (+171.4%), from €550 to €1,492
- Financial charges -€312
down €312 (-79.3%), from €393 to €81
- Financial income +€209
up €209 (+1882.0%), from €11 to €220
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 | €198,399 | €191,222 | -€7,176 | -3.6% |
| Fixed assets | 21/28 | €2,031 | €463 | -€1,568 | -77.2% |
| Tangible fixed assets | 22/27 | €1,821 | €253 | -€1,568 | -86.1% |
| Furniture and vehicles | 24 | €1,821 | €253 | -€1,568 | -86.1% |
| Financial fixed assets | 28 | €210 | €210 | = | 0.0% |
| Current assets | 29/58 | €196,368 | €190,759 | -€5,609 | -2.9% |
| Amounts receivable within one year | 40/41 | €185,377 | €189,404 | +€4,027 | +2.2% |
| Trade receivables | 40 | €19,228 | €11,777 | -€7,450 | -38.7% |
| Other amounts receivable | 41 | €166,150 | €177,627 | +€11,477 | +6.9% |
| Cash at bank and in hand | 54/58 | €10,871 | €1,355 | -€9,516 | -87.5% |
| Deferred charges and accrued income | 490/1 | €120 | - | -€120 | |
| Total equity and liabilities | 10/49 | €198,399 | €191,222 | -€7,176 | -3.6% |
| Equity | 10/15 | €189,926 | €184,762 | -€5,163 | -2.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €249,630 | €249,630 | = | 0.0% |
| Distributable reserves | 133 | €249,630 | €249,630 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,704 | -€89,867 | -€5,163 | -6.1% |
| Amounts payable | 17/49 | €8,473 | €6,460 | -€2,013 | -23.8% |
| Amounts payable within one year | 42/48 | €8,473 | €6,460 | -€2,013 | -23.8% |
| Trade debts | 44 | €7,915 | €5,535 | -€2,380 | -30.1% |
| Suppliers | 440/4 | €7,915 | €5,535 | -€2,380 | -30.1% |
| Advances received on contracts in progress | 46 | €270 | - | -€270 | |
| Taxes, remuneration and social security | 45 | €288 | €925 | +€637 | +221.0% |
| Taxes | 450/3 | €288 | €925 | +€637 | +221.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,568 | €1,568 | = | 0.0% |
| Other operating charges | 640/8 | €550 | €1,492 | +€942 | +171.4% |
| Gross operating margin | 9900 | -€19,802 | -€2,242 | +€17,560 | +88.7% |
| Operating profit (loss) | 9901 | -€21,919 | -€5,302 | +€16,617 | +75.8% |
| Financial income | 75/76B | €11 | €220 | +€209 | +1882.0% |
| Recurring financial income | 75 | €11 | €220 | +€209 | +1882.0% |
| Financial charges | 65/66B | €393 | €81 | -€312 | -79.3% |
| Recurring financial charges | 65 | €393 | €81 | -€312 | -79.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,301 | -€5,163 | +€17,138 | +76.8% |
| Profit (loss) for the period | 9904 | -€22,301 | -€5,163 | +€17,138 | +76.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,301 | -€5,163 | +€17,138 | +76.8% |
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 28 September 2026 via checked.be.