AIN: 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.
AIN
Largest movements
- Receivables within one year +€128,326
up €128,326 (+68.0%), from €188,853 to €317,180
of which Trade receivables: +€109,988
- Trade debts +€63,452
up €63,452 (+2,990%), from €2,122 to €65,574
- Profit (loss) carried forward +€62,535
up €62,535 (+22.7%), from €274,913 to €337,448
- Other debts -€17,000
down €17,000 (-36.2%), from €47,000 to €30,000
- Tax, wage and social debts +€13,888
up €13,888 (+17.1%), from €81,439 to €95,327
of which Taxes: +€13,379
- Staff costs -€19,250
down €19,250 (-27.5%), from €69,909 to €50,659
- Taxes +€12,545
up €12,545 (+52.3%), from €24,003 to €36,548
- Gross operating margin +€8,088
up €8,088 (+4.4%), from €183,066 to €191,154
- Other operating charges +€2,437
up €2,437 (+550%), from €443 to €2,880
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €416,749 | €538,349 | +€121,600 | +29.2% |
| Fixed assets | 21/28 | €79,008 | €75,511 | -€3,496 | -4.4% |
| Intangible fixed assets | 21 | €31,320 | €26,100 | -€5,220 | -16.7% |
| Tangible fixed assets | 22/27 | €12,462 | €14,186 | +€1,724 | +13.8% |
| Plant, machinery and equipment | 23 | €10,343 | €10,807 | +€463 | +4.5% |
| Furniture and vehicles | 24 | €2,119 | €3,379 | +€1,260 | +59.5% |
| Financial fixed assets | 28 | €35,225 | €35,225 | = | 0.0% |
| Current assets | 29/58 | €337,742 | €462,838 | +€125,096 | +37.0% |
| Amounts receivable within one year | 40/41 | €188,853 | €317,180 | +€128,326 | +68.0% |
| Trade receivables | 40 | €118,556 | €228,544 | +€109,988 | +92.8% |
| Other amounts receivable | 41 | €70,297 | €88,635 | +€18,338 | +26.1% |
| Cash at bank and in hand | 54/58 | €148,799 | €145,658 | -€3,140 | -2.1% |
| Deferred charges and accrued income | 490/1 | €90 | - | -€90 | |
| Total equity and liabilities | 10/49 | €416,749 | €538,349 | +€121,600 | +29.2% |
| Equity | 10/15 | €284,913 | €347,448 | +€62,535 | +21.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €274,913 | €337,448 | +€62,535 | +22.7% |
| Amounts payable | 17/49 | €131,836 | €190,901 | +€59,065 | +44.8% |
| Amounts payable within one year | 42/48 | €130,561 | €190,901 | +€60,340 | +46.2% |
| Trade debts | 44 | €2,122 | €65,574 | +€63,452 | +2,990% |
| Suppliers | 440/4 | €2,122 | €65,574 | +€63,452 | +2,990% |
| Taxes, remuneration and social security | 45 | €81,439 | €95,327 | +€13,888 | +17.1% |
| Taxes | 450/3 | €65,491 | €78,870 | +€13,379 | +20.4% |
| Remuneration and social security | 454/9 | €15,948 | €16,457 | +€509 | +3.2% |
| Other amounts payable | 47/48 | €47,000 | €30,000 | -€17,000 | -36.2% |
| Accrued charges and deferred income | 492/3 | €1,275 | - | -€1,275 | |
| Remuneration, social security and pensions | 62 | €69,909 | €50,659 | -€19,250 | -27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,064 | €8,862 | +€797 | +9.9% |
| Other operating charges | 640/8 | €443 | €2,880 | +€2,437 | +550% |
| Non-recurring operating charges | 66A | - | €1,225 | +€1,225 | |
| Gross operating margin | 9900 | €183,066 | €191,154 | +€8,088 | +4.4% |
| Operating profit (loss) | 9901 | €104,649 | €127,528 | +€22,878 | +21.9% |
| Financial income | 75/76B | €1,128 | €2,429 | +€1,301 | +115% |
| Recurring financial income | 75 | €1,128 | €2,193 | +€1,065 | +94.5% |
| Non-recurring financial income | 76B | - | €236 | +€236 | |
| Financial charges | 65/66B | €458 | €874 | +€416 | +90.9% |
| Recurring financial charges | 65 | €458 | €874 | +€416 | +90.9% |
| Profit (loss) for the period before taxes | 9903 | €105,319 | €129,082 | +€23,763 | +22.6% |
| Income taxes | 67/77 | €24,003 | €36,548 | +€12,545 | +52.3% |
| Profit (loss) for the period | 9904 | €81,316 | €92,535 | +€11,218 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €81,316 | €92,535 | +€11,218 | +13.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.