Aimraude: 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.
Aimraude
Largest movements
- Receivables within one year +€21,214
up €21,214 (+3721.8%), from €570 to €21,784
of which Trade receivables: +€21,484
- Tangible fixed assets +€19,386
up €19,386 (+186.5%), from €10,392 to €29,778
of which Land and buildings: +€20,337
- Deferred charges and accrued income -€10,482
down €10,482 (-14.5%), from €72,445 to €61,963
- Cash +€6,276
up €6,276 (+3.3%), from €191,587 to €197,863
mainly Net result for the year (+€81,258) and Other debts (+€25,404)
- Other debts +€25,404
up €25,404 (+63.5%), from €40,000 to €65,404
- Profit (loss) carried forward +€16,258
up €16,258 (+8.1%), from €200,131 to €216,389
- Trade debts -€7,974
down €7,974 (-74.7%), from €10,680 to €2,706
- Tax, wage and social debts +€7,329
up €7,329 (+29.3%), from €25,030 to €32,359
- Gross operating margin -€31,449
down €31,449 (-21.7%), from €144,765 to €113,316
- Taxes -€8,468
down €8,468 (-23.0%), from €36,756 to €28,288
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 | €282,563 | €321,858 | +€39,295 | +13.9% |
| Formation expenses | 20 | €269 | €53 | -€216 | -80.3% |
| Fixed assets | 21/28 | €17,692 | €40,195 | +€22,503 | +127.2% |
| Tangible fixed assets | 22/27 | €10,392 | €29,778 | +€19,386 | +186.5% |
| Land and buildings | 22 | €7,180 | €27,517 | +€20,337 | +283.2% |
| Plant, machinery and equipment | 23 | €420 | €155 | -€265 | -63.1% |
| Furniture and vehicles | 24 | €2,792 | €2,106 | -€686 | -24.6% |
| Financial fixed assets | 28 | €7,300 | €10,417 | +€3,117 | +42.7% |
| Current assets | 29/58 | €264,602 | €281,610 | +€17,008 | +6.4% |
| Amounts receivable within one year | 40/41 | €570 | €21,784 | +€21,214 | +3721.8% |
| Trade receivables | 40 | - | €21,484 | +€21,484 | |
| Other amounts receivable | 41 | €570 | €300 | -€270 | -47.4% |
| Cash at bank and in hand | 54/58 | €191,587 | €197,863 | +€6,276 | +3.3% |
| Deferred charges and accrued income | 490/1 | €72,445 | €61,963 | -€10,482 | -14.5% |
| Total equity and liabilities | 10/49 | €282,563 | €321,858 | +€39,295 | +13.9% |
| Equity | 10/15 | €205,131 | €221,389 | +€16,258 | +7.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €200,131 | €216,389 | +€16,258 | +8.1% |
| Amounts payable | 17/49 | €77,432 | €100,469 | +€23,037 | +29.8% |
| Amounts payable within one year | 42/48 | €77,377 | €100,469 | +€23,092 | +29.8% |
| Current portion of amounts payable after more than one year | 42 | €1,667 | - | -€1,667 | |
| Trade debts | 44 | €10,680 | €2,706 | -€7,974 | -74.7% |
| Suppliers | 440/4 | €10,680 | €2,706 | -€7,974 | -74.7% |
| Taxes, remuneration and social security | 45 | €25,030 | €32,359 | +€7,329 | +29.3% |
| Taxes | 450/3 | €25,030 | €32,359 | +€7,329 | +29.3% |
| Other amounts payable | 47/48 | €40,000 | €65,404 | +€25,404 | +63.5% |
| Accrued charges and deferred income | 492/3 | €55 | - | -€55 | |
| Remuneration, social security and pensions | 62 | €592 | - | -€592 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,663 | €2,624 | -€39 | -1.5% |
| Other operating charges | 640/8 | €1,759 | €1,367 | -€392 | -22.3% |
| Gross operating margin | 9900 | €144,765 | €113,316 | -€31,449 | -21.7% |
| Operating profit (loss) | 9901 | €139,751 | €109,325 | -€30,426 | -21.8% |
| Financial income | 75/76B | - | €686 | +€686 | |
| Recurring financial income | 75 | - | €686 | +€686 | |
| Financial charges | 65/66B | €548 | €465 | -€83 | -15.1% |
| Recurring financial charges | 65 | €548 | €465 | -€83 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €139,203 | €109,546 | -€29,657 | -21.3% |
| Income taxes | 67/77 | €36,756 | €28,288 | -€8,468 | -23.0% |
| Profit (loss) for the period | 9904 | €102,447 | €81,258 | -€21,189 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €102,447 | €81,258 | -€21,189 | -20.7% |
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 2 October 2026 via checked.be.