AIO: 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.
AIO
Largest movements
- Cash -€58,953
down €58,953 (-90.8%), from €64,956 to €6,002
mainly Other debts (-€39,860) and Net result for the year (-€17,605)
- Tangible fixed assets -€7,899
down €7,899 (-46.1%), from €17,121 to €9,222
of which Furniture and vehicles: -€8,794
- Receivables within one year +€5,705
up €5,705 (+45.8%), from €12,464 to €18,168
of which Trade receivables: +€5,728
- Deferred charges and accrued income -€2,206
down €2,206 (-67.6%), from €3,263 to €1,057
- Other debts -€39,860
down €39,860 (-76.0%), from €52,446 to €12,587
- Reserves -€17,605
down €17,605 (-64.3%), from €27,379 to €9,774
- Tax, wage and social debts -€8,867
down €8,867 (-72.4%), from €12,254 to €3,388
- Trade debts +€2,977
up €2,977 (+453%), from €658 to €3,634
- Gross operating margin -€59,104
down €59,104, from €52,865 to -€6,239
- Taxes -€8,996
down €8,996 (-97.4%), from €9,232 to €236
- Depreciation -€4,460
down €4,460 (-30.5%), from €14,617 to €10,157
- Other operating charges -€670
down €670 (-43.2%), from €1,551 to €880
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 | €97,804 | €34,450 | -€63,354 | -64.8% |
| Fixed assets | 21/28 | €17,121 | €9,222 | -€7,899 | -46.1% |
| Tangible fixed assets | 22/27 | €17,121 | €9,222 | -€7,899 | -46.1% |
| Plant, machinery and equipment | 23 | - | €895 | +€895 | |
| Furniture and vehicles | 24 | €17,121 | €8,327 | -€8,794 | -51.4% |
| Current assets | 29/58 | €80,683 | €25,228 | -€55,455 | -68.7% |
| Amounts receivable within one year | 40/41 | €12,464 | €18,168 | +€5,705 | +45.8% |
| Trade receivables | 40 | €12,440 | €18,168 | +€5,728 | +46.0% |
| Other amounts receivable | 41 | €24 | - | -€24 | |
| Cash at bank and in hand | 54/58 | €64,956 | €6,002 | -€58,953 | -90.8% |
| Deferred charges and accrued income | 490/1 | €3,263 | €1,057 | -€2,206 | -67.6% |
| Total equity and liabilities | 10/49 | €97,804 | €34,450 | -€63,354 | -64.8% |
| Equity | 10/15 | €32,379 | €14,774 | -€17,605 | -54.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,379 | €9,774 | -€17,605 | -64.3% |
| Distributable reserves | 133 | €27,379 | €9,774 | -€17,605 | -64.3% |
| Amounts payable | 17/49 | €65,424 | €19,676 | -€45,748 | -69.9% |
| Amounts payable within one year | 42/48 | €65,358 | €19,609 | -€45,750 | -70.0% |
| Trade debts | 44 | €658 | €3,634 | +€2,977 | +453% |
| Suppliers | 440/4 | €658 | €3,634 | +€2,977 | +453% |
| Taxes, remuneration and social security | 45 | €12,254 | €3,388 | -€8,867 | -72.4% |
| Taxes | 450/3 | €12,254 | €3,388 | -€8,867 | -72.4% |
| Other amounts payable | 47/48 | €52,446 | €12,587 | -€39,860 | -76.0% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,617 | €10,157 | -€4,460 | -30.5% |
| Other operating charges | 640/8 | €1,551 | €880 | -€670 | -43.2% |
| Gross operating margin | 9900 | €52,865 | -€6,239 | -€59,104 | |
| Operating profit (loss) | 9901 | €36,697 | -€17,276 | -€53,973 | |
| Financial income | 75/76B | €6 | €0 | -€5 | -99.6% |
| Recurring financial income | 75 | €6 | €0 | -€5 | -99.6% |
| Financial charges | 65/66B | €92 | €93 | +€1 | +1.4% |
| Recurring financial charges | 65 | €92 | €93 | +€1 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €36,611 | -€17,369 | -€53,980 | |
| Income taxes | 67/77 | €9,232 | €236 | -€8,996 | -97.4% |
| Profit (loss) for the period | 9904 | €27,379 | -€17,605 | -€44,985 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,379 | -€17,605 | -€44,985 |
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 14 October 2026 via checked.be.