AIOS: 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.
AIOS
Largest movements
- Cash -€173,181
down €173,181 (-47.2%), from €366,924 to €193,743
mainly Contributions, distributions and other (-€310,000) and Deferred charges and accrued income (-€15,552)
- Deferred charges and accrued income +€15,552
up €15,552 (+2084.7%), from €746 to €16,298
- Tangible fixed assets -€10,755
down €10,755 (-100.0%), from €10,755 to €0
- Profit (loss) carried forward -€213,120
down €213,120 (-99.0%), from €215,311 to €2,191
- Trade debts +€40,092
up €40,092 (+26.1%), from €153,898 to €193,990
- Other debts +€7,330
up €7,330 (+91625.0%), from €8 to €7,338
- Other operating charges +€2,647
up €2,647 (+505.2%), from €524 to €3,171
- Depreciation -€1,735
down €1,735 (-100.0%), from €1,735 to €0
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 | €385,263 | €220,229 | -€165,034 | -42.8% |
| Fixed assets | 21/28 | €11,082 | €0 | -€11,082 | -100.0% |
| Tangible fixed assets | 22/27 | €10,755 | €0 | -€10,755 | -100.0% |
| Furniture and vehicles | 24 | €10,755 | €0 | -€10,755 | -100.0% |
| Financial fixed assets | 28 | €327 | €0 | -€327 | -100.0% |
| Current assets | 29/58 | €374,181 | €220,229 | -€153,952 | -41.1% |
| Amounts receivable within one year | 40/41 | €6,511 | €10,188 | +€3,677 | +56.5% |
| Trade receivables | 40 | €6,511 | €10,188 | +€3,677 | +56.5% |
| Cash at bank and in hand | 54/58 | €366,924 | €193,743 | -€173,181 | -47.2% |
| Deferred charges and accrued income | 490/1 | €746 | €16,298 | +€15,552 | +2084.7% |
| Total equity and liabilities | 10/49 | €385,263 | €220,229 | -€165,034 | -42.8% |
| Equity | 10/15 | €216,811 | €3,691 | -€213,120 | -98.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €215,311 | €2,191 | -€213,120 | -99.0% |
| Amounts payable | 17/49 | €168,452 | €216,538 | +€48,086 | +28.5% |
| Amounts payable within one year | 42/48 | €168,452 | €216,538 | +€48,086 | +28.5% |
| Trade debts | 44 | €153,898 | €193,990 | +€40,092 | +26.1% |
| Suppliers | 440/4 | €153,898 | €193,990 | +€40,092 | +26.1% |
| Taxes, remuneration and social security | 45 | €14,546 | €15,210 | +€664 | +4.6% |
| Taxes | 450/3 | €14,546 | €15,210 | +€664 | +4.6% |
| Other amounts payable | 47/48 | €8 | €7,338 | +€7,330 | +91625.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,735 | €0 | -€1,735 | -100.0% |
| Other operating charges | 640/8 | €524 | €3,171 | +€2,647 | +505.2% |
| Gross operating margin | 9900 | €126,590 | €125,606 | -€984 | -0.8% |
| Operating profit (loss) | 9901 | €124,331 | €122,435 | -€1,896 | -1.5% |
| Financial income | 75/76B | €995 | €809 | -€186 | -18.7% |
| Recurring financial income | 75 | €995 | €809 | -€186 | -18.7% |
| Financial charges | 65/66B | €257 | €164 | -€93 | -36.2% |
| Recurring financial charges | 65 | €257 | €164 | -€93 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €125,069 | €123,080 | -€1,989 | -1.6% |
| Income taxes | 67/77 | €26,540 | €26,200 | -€340 | -1.3% |
| Profit (loss) for the period | 9904 | €98,529 | €96,880 | -€1,649 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €98,529 | €96,880 | -€1,649 | -1.7% |
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 2 October 2026 via checked.be.