AIO BE: 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.
AIO BE
Largest movements
- Tangible fixed assets -€6,018
no longer reported in 2025 (was €6,018)
- Receivables within one year -€2,817
down €2,817 (-26.1%), from €10,800 to €7,982
- Cash -€506
down €506 (-97.3%), from €520 to €14
mainly Net result for the year (-€8,326) and Tax, wage and social debts (-€1,346)
- Profit (loss) carried forward -€8,326
down €8,326 (-66.2%), from €12,580 to €4,254
- Tax, wage and social debts -€1,346
down €1,346 (-98.8%), from €1,362 to €16
- Trade debts +€330
up €330 (+83.3%), from €396 to €726
- Gross operating margin -€4,329
down €4,329 (-221.5%), from -€1,955 to -€6,283
- Depreciation -€1,339
no longer reported in 2025 (was €1,339)
- Financial charges +€788
up €788 (+287.7%), from €274 to €1,062
- Financial income -€315
down €315 (-37.4%), from €844 to €528
- Taxes -€124
down €124 (-88.6%), from €140 to €16
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 | €17,338 | €7,996 | -€9,342 | -53.9% |
| Fixed assets | 21/28 | €6,018 | - | -€6,018 | |
| Tangible fixed assets | 22/27 | €6,018 | - | -€6,018 | |
| Furniture and vehicles | 24 | €6,018 | - | -€6,018 | |
| Current assets | 29/58 | €11,320 | €7,996 | -€3,324 | -29.4% |
| Amounts receivable within one year | 40/41 | €10,800 | €7,982 | -€2,817 | -26.1% |
| Other amounts receivable | 41 | €10,800 | €7,982 | -€2,817 | -26.1% |
| Cash at bank and in hand | 54/58 | €520 | €14 | -€506 | -97.3% |
| Total equity and liabilities | 10/49 | €17,338 | €7,996 | -€9,342 | -53.9% |
| Equity | 10/15 | €15,580 | €7,254 | -€8,326 | -53.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,580 | €4,254 | -€8,326 | -66.2% |
| Amounts payable | 17/49 | €1,758 | €742 | -€1,016 | -57.8% |
| Amounts payable within one year | 42/48 | €1,758 | €742 | -€1,016 | -57.8% |
| Trade debts | 44 | €396 | €726 | +€330 | +83.3% |
| Suppliers | 440/4 | €396 | €726 | +€330 | +83.3% |
| Taxes, remuneration and social security | 45 | €1,362 | €16 | -€1,346 | -98.8% |
| Taxes | 450/3 | €1,362 | €16 | -€1,346 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,339 | - | -€1,339 | |
| Non-recurring operating charges | 66A | - | €1,493 | +€1,493 | |
| Gross operating margin | 9900 | -€1,955 | -€6,283 | -€4,329 | -221.5% |
| Operating profit (loss) | 9901 | -€3,293 | -€7,776 | -€4,483 | -136.1% |
| Financial income | 75/76B | €844 | €528 | -€315 | -37.4% |
| Recurring financial income | 75 | €844 | €528 | -€315 | -37.4% |
| Financial charges | 65/66B | €274 | €1,062 | +€788 | +287.7% |
| Recurring financial charges | 65 | €274 | €1,062 | +€788 | +287.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,723 | -€8,310 | -€5,587 | -205.2% |
| Income taxes | 67/77 | €140 | €16 | -€124 | -88.6% |
| Profit (loss) for the period | 9904 | -€2,863 | -€8,326 | -€5,463 | -190.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,863 | -€8,326 | -€5,463 | -190.9% |
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 6 October 2026 via checked.be.