Aino-Jane: 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.
Aino-Jane
Largest movements
- Receivables within one year +€8,059
up €8,059 (+272%), from €2,964 to €11,023
of which Trade receivables: +€8,410
- Cash +€3,417
up €3,417 (+43.3%), from €7,896 to €11,313
mainly Trade debts (+€13,593) and Net result for the year (+€3,553)
- Intangible fixed assets +€1,207
up €1,207 (+60.5%), from €1,997 to €3,204
- Financial fixed assets +€467
new in 2025: €467
- Trade debts +€13,593
up €13,593 (+320%), from €4,247 to €17,840
- Contributions -€5,000
down €5,000 (-33.3%), from €15,000 to €10,000
- Profit (loss) carried forward +€3,553
up €3,553 (+64.8%), from -€5,483 to -€1,931
- Tax, wage and social debts +€550
up €550, from €0 to €550
- Short-term financial debts +€350
new in 2025: €350
- Gross operating margin +€9,909
up €9,909, from -€4,122 to €5,788
- Depreciation +€275
up €275 (+19.9%), from €1,383 to €1,658
- Other operating charges +€156
up €156 (+40.4%), from €387 to €544
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 | €13,764 | €26,810 | +€13,046 | +94.8% |
| Fixed assets | 21/28 | €1,997 | €3,671 | +€1,674 | +83.8% |
| Intangible fixed assets | 21 | €1,997 | €3,204 | +€1,207 | +60.5% |
| Financial fixed assets | 28 | - | €467 | +€467 | |
| Current assets | 29/58 | €11,767 | €23,139 | +€11,372 | +96.6% |
| Amounts receivable within one year | 40/41 | €2,964 | €11,023 | +€8,059 | +272% |
| Trade receivables | 40 | €2,585 | €10,995 | +€8,410 | +325% |
| Other amounts receivable | 41 | €379 | €28 | -€351 | -92.6% |
| Cash at bank and in hand | 54/58 | €7,896 | €11,313 | +€3,417 | +43.3% |
| Deferred charges and accrued income | 490/1 | €908 | €804 | -€104 | -11.4% |
| Total equity and liabilities | 10/49 | €13,764 | €26,810 | +€13,046 | +94.8% |
| Equity | 10/15 | €9,517 | €8,069 | -€1,447 | -15.2% |
| Contributions | 10/11 | €15,000 | €10,000 | -€5,000 | -33.3% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€5,483 | -€1,931 | +€3,553 | +64.8% |
| Amounts payable | 17/49 | €4,247 | €18,740 | +€14,493 | +341% |
| Amounts payable within one year | 42/48 | €4,247 | €18,740 | +€14,493 | +341% |
| Financial debts | 43 | - | €350 | +€350 | |
| Credit institutions | 430/8 | - | €350 | +€350 | |
| Trade debts | 44 | €4,247 | €17,840 | +€13,593 | +320% |
| Suppliers | 440/4 | €4,247 | €17,840 | +€13,593 | +320% |
| Taxes, remuneration and social security | 45 | €0 | €550 | +€550 | |
| Taxes | 450/3 | €0 | €550 | +€550 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,383 | €1,658 | +€275 | +19.9% |
| Other operating charges | 640/8 | €387 | €544 | +€156 | +40.4% |
| Gross operating margin | 9900 | -€4,122 | €5,788 | +€9,909 | |
| Operating profit (loss) | 9901 | -€5,892 | €3,586 | +€9,478 | |
| Financial income | 75/76B | €47 | €93 | +€46 | +97.7% |
| Recurring financial income | 75 | €47 | €93 | +€46 | +97.7% |
| Financial charges | 65/66B | €112 | €127 | +€15 | +13.4% |
| Recurring financial charges | 65 | €112 | €127 | +€15 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,957 | €3,553 | +€9,509 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€5,957 | €3,553 | +€9,509 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,957 | €3,553 | +€9,509 |
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 16 October 2026 via checked.be.