AIMPRO: 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.
AIMPRO
Largest movements
- Tangible fixed assets +€33,351
up €33,351 (+157.7%), from €21,143 to €54,494
of which Furniture and vehicles: +€21,826
- Receivables within one year +€30,978
up €30,978 (+105.3%), from €29,415 to €60,394
of which Trade receivables: +€30,014
- Cash +€18,601
up €18,601 (+205.0%), from €9,075 to €27,676
mainly Net result for the year (+€35,768) and Trade debts (+€33,205)
- Intangible fixed assets +€11,136
new in 2025: €11,136
- Financial fixed assets +€8,000
up €8,000 (+3212.9%), from €249 to €8,249
- Reserves +€35,700
new in 2025: €35,700
- Trade debts +€33,205
up €33,205 (+295.8%), from €11,228 to €44,433
- Tax, wage and social debts +€17,542
up €17,542 (+9693.6%), from €181 to €17,723
- Other debts +€13,664
new in 2025: €13,664
- Accrued charges and deferred income +€1,854
up €1,854 (+994.7%), from €186 to €2,041
- Gross operating margin +€59,049
up €59,049 (+819.1%), from €7,209 to €66,258
- Taxes +€13,216
up €13,216 (+7711.6%), from €171 to €13,388
- Depreciation +€6,269
up €6,269 (+78.8%), from €7,958 to €14,227
- Other operating charges +€1,915
up €1,915 (+666.9%), from €287 to €2,202
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 | €66,636 | €168,669 | +€102,033 | +153.1% |
| Fixed assets | 21/28 | €21,392 | €73,879 | +€52,487 | +245.4% |
| Intangible fixed assets | 21 | - | €11,136 | +€11,136 | |
| Tangible fixed assets | 22/27 | €21,143 | €54,494 | +€33,351 | +157.7% |
| Plant, machinery and equipment | 23 | €5,319 | €11,259 | +€5,940 | +111.7% |
| Furniture and vehicles | 24 | €15,824 | €37,649 | +€21,826 | +137.9% |
| Other tangible fixed assets | 26 | - | €5,585 | +€5,585 | |
| Financial fixed assets | 28 | €249 | €8,249 | +€8,000 | +3212.9% |
| Current assets | 29/58 | €45,244 | €94,790 | +€49,546 | +109.5% |
| Stocks and contracts in progress | 3 | €5,155 | €3,906 | -€1,249 | -24.2% |
| Stocks | 30/36 | €5,155 | €3,906 | -€1,249 | -24.2% |
| Amounts receivable within one year | 40/41 | €29,415 | €60,394 | +€30,978 | +105.3% |
| Trade receivables | 40 | €22,725 | €52,739 | +€30,014 | +132.1% |
| Other amounts receivable | 41 | €6,690 | €7,654 | +€964 | +14.4% |
| Cash at bank and in hand | 54/58 | €9,075 | €27,676 | +€18,601 | +205.0% |
| Deferred charges and accrued income | 490/1 | €1,598 | €2,814 | +€1,216 | +76.1% |
| Total equity and liabilities | 10/49 | €66,636 | €168,669 | +€102,033 | +153.1% |
| Equity | 10/15 | €55,042 | €90,810 | +€35,768 | +65.0% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | - | €35,700 | +€35,700 | |
| Distributable reserves | 133 | - | €35,700 | +€35,700 | |
| Profit (loss) carried forward | 14 | €43,042 | €43,110 | +€68 | +0.2% |
| Amounts payable | 17/49 | €11,595 | €77,860 | +€66,265 | +571.5% |
| Amounts payable within one year | 42/48 | €11,408 | €75,819 | +€64,411 | +564.6% |
| Trade debts | 44 | €11,228 | €44,433 | +€33,205 | +295.8% |
| Suppliers | 440/4 | €11,228 | €44,433 | +€33,205 | +295.8% |
| Taxes, remuneration and social security | 45 | €181 | €17,723 | +€17,542 | +9693.6% |
| Taxes | 450/3 | €181 | €17,723 | +€17,542 | +9693.6% |
| Other amounts payable | 47/48 | - | €13,664 | +€13,664 | |
| Accrued charges and deferred income | 492/3 | €186 | €2,041 | +€1,854 | +994.7% |
| Non-recurring operating income | 76A | - | €360 | +€360 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,958 | €14,227 | +€6,269 | +78.8% |
| Other operating charges | 640/8 | €287 | €2,202 | +€1,915 | +666.9% |
| Non-recurring operating charges | 66A | €809 | €666 | -€144 | -17.7% |
| Gross operating margin | 9900 | €7,209 | €66,258 | +€59,049 | +819.1% |
| Operating profit (loss) | 9901 | -€1,845 | €49,162 | +€51,008 | |
| Financial income | 75/76B | €8 | €335 | +€327 | +3969.4% |
| Recurring financial income | 75 | €8 | €335 | +€327 | +3969.4% |
| Financial charges | 65/66B | €111 | €342 | +€232 | +209.4% |
| Recurring financial charges | 65 | €111 | €342 | +€232 | +209.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,948 | €49,156 | +€51,103 | |
| Income taxes | 67/77 | €171 | €13,388 | +€13,216 | +7711.6% |
| Profit (loss) for the period | 9904 | -€2,119 | €35,768 | +€37,887 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,119 | €35,768 | +€37,887 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.