AIMS+: 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.
AIMS+
Largest movements
- Tangible fixed assets +€26,666
up €26,666 (+19.2%), from €138,917 to €165,583
of which Land and buildings: +€14,217
- Cash -€22,133
down €22,133 (-88.1%), from €25,116 to €2,983
mainly Investment in fixed assets (net) (-€41,258) and Net result for the year (-€14,068)
- Debts after one year +€15,273
new in 2025: €15,273
- Profit (loss) carried forward -€8,078
down €8,078 (-100.0%), from €8,078 to €0
- Reserves -€5,990
down €5,990 (-10.8%), from €55,428 to €49,438
of which Tax-exempt reserves: -€4,602
- Current portion of long-term debt +€3,796
new in 2025: €3,796
- Other debts +€2,307
up €2,307 (+119.1%), from €1,937 to €4,244
- Gross operating margin -€3,030
down €3,030 (-44.2%), from €6,857 to €3,827
- Depreciation +€979
up €979 (+7.2%), from €13,613 to €14,592
- Financial charges +€343
up €343 (+201.2%), from €171 to €514
- Other operating charges +€271
up €271 (+6.7%), from €4,052 to €4,324
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 | €165,704 | €170,301 | +€4,597 | +2.8% |
| Fixed assets | 21/28 | €138,917 | €165,583 | +€26,666 | +19.2% |
| Tangible fixed assets | 22/27 | €138,917 | €165,583 | +€26,666 | +19.2% |
| Land and buildings | 22 | €138,917 | €153,134 | +€14,217 | +10.2% |
| Assets under construction and advance payments | 27 | - | €12,449 | +€12,449 | |
| Current assets | 29/58 | €26,788 | €4,718 | -€22,070 | -82.4% |
| Cash at bank and in hand | 54/58 | €25,116 | €2,983 | -€22,133 | -88.1% |
| Deferred charges and accrued income | 490/1 | €1,672 | €1,735 | +€63 | +3.8% |
| Total equity and liabilities | 10/49 | €165,704 | €170,301 | +€4,597 | +2.8% |
| Equity | 10/15 | €150,522 | €136,454 | -€14,068 | -9.3% |
| Contributions | 10/11 | €87,016 | €87,016 | = | 0.0% |
| Reserves | 13 | €55,428 | €49,438 | -€5,990 | -10.8% |
| Tax-exempt reserves | 132 | €35,726 | €31,124 | -€4,602 | -12.9% |
| Distributable reserves | 133 | €19,702 | €18,314 | -€1,387 | -7.0% |
| Profit (loss) carried forward | 14 | €8,078 | €0 | -€8,078 | -100.0% |
| Provisions and deferred taxes | 16 | €11,909 | €10,375 | -€1,534 | -12.9% |
| Deferred taxes | 168 | €11,909 | €10,375 | -€1,534 | -12.9% |
| Amounts payable | 17/49 | €3,273 | €23,472 | +€20,199 | +617.1% |
| Amounts payable after more than one year | 17 | - | €15,273 | +€15,273 | |
| Financial debts | 170/4 | - | €15,273 | +€15,273 | |
| Amounts payable within one year | 42/48 | €3,273 | €8,199 | +€4,926 | +150.5% |
| Current portion of amounts payable after more than one year | 42 | - | €3,796 | +€3,796 | |
| Trade debts | 44 | €236 | €160 | -€76 | -32.3% |
| Suppliers | 440/4 | €236 | €160 | -€76 | -32.3% |
| Taxes, remuneration and social security | 45 | €1,100 | €0 | -€1,100 | -100.0% |
| Taxes | 450/3 | €1,100 | €0 | -€1,100 | -100.0% |
| Other amounts payable | 47/48 | €1,937 | €4,244 | +€2,307 | +119.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,613 | €14,592 | +€979 | +7.2% |
| Other operating charges | 640/8 | €4,052 | €4,324 | +€271 | +6.7% |
| Gross operating margin | 9900 | €6,857 | €3,827 | -€3,030 | -44.2% |
| Operating profit (loss) | 9901 | -€10,808 | -€15,088 | -€4,280 | -39.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €171 | €514 | +€343 | +201.2% |
| Recurring financial charges | 65 | €171 | €514 | +€343 | +201.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,979 | -€15,602 | -€4,623 | -42.1% |
| Transfer from deferred taxes | 780 | €1,534 | €1,534 | = | 0.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€9,445 | -€14,068 | -€4,623 | -49.0% |
| Transfer from tax-exempt reserves | 789 | €4,602 | €4,602 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,842 | -€9,465 | -€4,623 | -95.5% |
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 3 October 2026 via checked.be.