AIMPLUS: what changed
Two financial 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.
AIMPLUS
Largest movements
- Stocks and contracts +€272,943
new in 2025: €272,943
- Cash -€61,548
down €61,548 (-75.9%), from €81,062 to €19,514
mainly Stocks and contracts (-€272,943) and Trade debts (-€27,629)
- Receivables within one year -€31,607
down €31,607 (-83.3%), from €37,942 to €6,335
of which Other amounts receivable: -€19,607
- Receivables after one year -€10,574
down €10,574 (-14.0%), from €75,270 to €64,695
- Other debts +€205,150
new in 2025: €205,150
- Trade debts -€27,629
down €27,629 (-97.6%), from €28,317 to €688
- Reserves -€8,080
down €8,080 (-7.9%), from €102,706 to €94,625
of which Distributable reserves: -€8,080
- Gross operating margin -€28,333
down €28,333, from €23,436 to -€4,897
- Financial charges +€2,616
up €2,616 (+135%), from €1,943 to €4,559
- Financial income -€766
down €766 (-24.1%), from €3,176 to €2,410
- Other operating charges +€500
up €500 (+93.6%), from €534 to €1,035
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.
Derived cash bridge
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 | €194,273 | €363,950 | +€169,676 | +87.3% |
| Current assets | 29/58 | €194,273 | €363,950 | +€169,676 | +87.3% |
| Amounts receivable after more than one year | 29 | €75,270 | €64,695 | -€10,574 | -14.0% |
| Other amounts receivable | 291 | €75,270 | €64,695 | -€10,574 | -14.0% |
| Stocks and contracts in progress | 3 | - | €272,943 | +€272,943 | |
| Stocks | 30/36 | - | €272,943 | +€272,943 | |
| Amounts receivable within one year | 40/41 | €37,942 | €6,335 | -€31,607 | -83.3% |
| Trade receivables | 40 | €12,000 | - | -€12,000 | |
| Other amounts receivable | 41 | €25,942 | €6,335 | -€19,607 | -75.6% |
| Cash at bank and in hand | 54/58 | €81,062 | €19,514 | -€61,548 | -75.9% |
| Deferred charges and accrued income | 490/1 | - | €462 | +€462 | |
| Total equity and liabilities | 10/49 | €194,273 | €363,950 | +€169,676 | +87.3% |
| Equity | 10/15 | €164,706 | €156,625 | -€8,080 | -4.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €102,706 | €94,625 | -€8,080 | -7.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €96,506 | €88,425 | -€8,080 | -8.4% |
| Amounts payable | 17/49 | €29,567 | €207,324 | +€177,757 | +601% |
| Amounts payable within one year | 42/48 | €28,317 | €206,074 | +€177,757 | +628% |
| Trade debts | 44 | €28,317 | €688 | -€27,629 | -97.6% |
| Suppliers | 440/4 | €28,317 | €688 | -€27,629 | -97.6% |
| Taxes, remuneration and social security | 45 | - | €236 | +€236 | |
| Taxes | 450/3 | - | €236 | +€236 | |
| Other amounts payable | 47/48 | - | €205,150 | +€205,150 | |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Other operating charges | 640/8 | €534 | €1,035 | +€500 | +93.6% |
| Gross operating margin | 9900 | €23,436 | -€4,897 | -€28,333 | |
| Operating profit (loss) | 9901 | €22,902 | -€5,932 | -€28,833 | |
| Financial income | 75/76B | €3,176 | €2,410 | -€766 | -24.1% |
| Recurring financial income | 75 | €3,176 | €2,410 | -€766 | -24.1% |
| Financial charges | 65/66B | €1,943 | €4,559 | +€2,616 | +135% |
| Recurring financial charges | 65 | €1,943 | €4,559 | +€2,616 | +135% |
| Profit (loss) for the period before taxes | 9903 | €24,135 | -€8,080 | -€32,216 | |
| Profit (loss) for the period | 9904 | €24,135 | -€8,080 | -€32,216 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,135 | -€8,080 | -€32,216 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.