AIP: 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.
AIP
Largest movements
- Cash -€34,332
down €34,332 (-26.2%), from €131,033 to €96,701
mainly Current investments (-€19,000) and Receivables within one year (-€13,360)
- Current investments +€19,000
new in 2025: €19,000
- Receivables within one year +€13,360
up €13,360 (+80.0%), from €16,705 to €30,065
of which Trade receivables: +€10,450
- Deferred charges and accrued income +€2,647
up €2,647 (+413.3%), from €640 to €3,287
- Accrued charges and deferred income +€4,613
new in 2025: €4,613
- Other debts -€4,254
down €4,254 (-6.4%), from €66,414 to €62,160
- Profit (loss) carried forward -€4,206
down €4,206, from €0 to -€4,206
- Tax, wage and social debts +€2,681
up €2,681 (+81.4%), from €3,296 to €5,977
of which Taxes: +€2,681
- Trade debts +€1,840
up €1,840 (+90.7%), from €2,029 to €3,869
- Gross operating margin -€10,736
down €10,736 (-93.2%), from €11,515 to €779
- Taxes -€2,357
down €2,357 (-94.7%), from €2,489 to €132
- Financial income +€251
up €251 (+52.8%), from €476 to €727
- Other operating charges +€151
up €151 (+25.5%), from €592 to €742
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 | €148,379 | €149,053 | +€674 | +0.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €148,379 | €149,053 | +€674 | +0.5% |
| Amounts receivable within one year | 40/41 | €16,705 | €30,065 | +€13,360 | +80.0% |
| Trade receivables | 40 | €16,694 | €27,144 | +€10,450 | +62.6% |
| Other amounts receivable | 41 | €11 | €2,921 | +€2,910 | +25526.7% |
| Current investments | 50/53 | - | €19,000 | +€19,000 | |
| Cash at bank and in hand | 54/58 | €131,033 | €96,701 | -€34,332 | -26.2% |
| Deferred charges and accrued income | 490/1 | €640 | €3,287 | +€2,647 | +413.3% |
| Total equity and liabilities | 10/49 | €148,379 | €149,053 | +€674 | +0.5% |
| Equity | 10/15 | €76,640 | €72,434 | -€4,206 | -5.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,440 | €70,440 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €70,440 | €70,440 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€4,206 | -€4,206 | |
| Amounts payable | 17/49 | €71,739 | €76,619 | +€4,880 | +6.8% |
| Amounts payable within one year | 42/48 | €71,739 | €72,007 | +€267 | +0.4% |
| Trade debts | 44 | €2,029 | €3,869 | +€1,840 | +90.7% |
| Suppliers | 440/4 | €2,029 | €3,869 | +€1,840 | +90.7% |
| Taxes, remuneration and social security | 45 | €3,296 | €5,977 | +€2,681 | +81.4% |
| Taxes | 450/3 | €1,746 | €4,427 | +€2,681 | +153.6% |
| Remuneration and social security | 454/9 | €1,550 | €1,550 | = | 0.0% |
| Other amounts payable | 47/48 | €66,414 | €62,160 | -€4,254 | -6.4% |
| Accrued charges and deferred income | 492/3 | - | €4,613 | +€4,613 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54 | €0 | -€54 | -100.0% |
| Other operating charges | 640/8 | €592 | €742 | +€151 | +25.5% |
| Gross operating margin | 9900 | €11,515 | €779 | -€10,736 | -93.2% |
| Operating profit (loss) | 9901 | €10,869 | €37 | -€10,832 | -99.7% |
| Financial income | 75/76B | €476 | €727 | +€251 | +52.8% |
| Recurring financial income | 75 | €476 | €727 | +€251 | +52.8% |
| Financial charges | 65/66B | €4,854 | €4,838 | -€16 | -0.3% |
| Recurring financial charges | 65 | €4,854 | €4,838 | -€16 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €6,491 | -€4,074 | -€10,565 | |
| Income taxes | 67/77 | €2,489 | €132 | -€2,357 | -94.7% |
| Profit (loss) for the period | 9904 | €4,002 | -€4,206 | -€8,208 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,002 | -€4,206 | -€8,208 |
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 10 October 2026 via checked.be.