AIR BnC: 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.
AIR BnC
Largest movements
- Tangible fixed assets -€41,792
down €41,792 (-6.8%), from €618,365 to €576,573
of which Leasing and similar rights: -€25,361
- Cash +€11,794
up €11,794 (+21.4%), from €55,024 to €66,818
mainly Depreciation (+€41,792) and Net result for the year (+€37,379)
- Deferred charges and accrued income +€7,758
up €7,758 (+27,707%), from €28 to €7,786
- Debts after one year -€47,996
down €47,996 (-12.8%), from €374,923 to €326,927
- Reserves +€30,000
up €30,000 (+60.0%), from €50,000 to €80,000
- Other debts -€14,840
down €14,840 (-39.6%), from €37,464 to €22,624
- Current portion of long-term debt +€8,706
up €8,706 (+22.2%), from €39,290 to €47,996
- Profit (loss) carried forward +€7,379
up €7,379 (+2,108%), from €350 to €7,729
- Depreciation +€5,720
up €5,720 (+15.9%), from €36,072 to €41,792
- Gross operating margin +€5,597
up €5,597 (+5.6%), from €99,767 to €105,364
- Taxes +€3,423
up €3,423 (+39.9%), from €8,578 to €12,001
- Financial charges -€1,100
down €1,100 (-7.6%), from €14,518 to €13,418
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 | €679,296 | €660,675 | -€18,621 | -2.7% |
| Fixed assets | 21/28 | €618,365 | €576,573 | -€41,792 | -6.8% |
| Tangible fixed assets | 22/27 | €618,365 | €576,573 | -€41,792 | -6.8% |
| Plant, machinery and equipment | 23 | €4,014 | €3,000 | -€1,014 | -25.3% |
| Furniture and vehicles | 24 | €55,365 | €42,301 | -€13,064 | -23.6% |
| Leasing and similar rights | 25 | €547,344 | €521,983 | -€25,361 | -4.6% |
| Other tangible fixed assets | 26 | €11,642 | €9,289 | -€2,353 | -20.2% |
| Current assets | 29/58 | €60,931 | €84,102 | +€23,171 | +38.0% |
| Amounts receivable within one year | 40/41 | €5,879 | €9,498 | +€3,619 | +61.6% |
| Trade receivables | 40 | €2,000 | €4,679 | +€2,679 | +134% |
| Other amounts receivable | 41 | €3,879 | €4,819 | +€940 | +24.2% |
| Cash at bank and in hand | 54/58 | €55,024 | €66,818 | +€11,794 | +21.4% |
| Deferred charges and accrued income | 490/1 | €28 | €7,786 | +€7,758 | +27,707% |
| Total equity and liabilities | 10/49 | €679,296 | €660,675 | -€18,621 | -2.7% |
| Equity | 10/15 | €212,784 | €246,954 | +€34,170 | +16.1% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €80,000 | +€30,000 | +60.0% |
| Distributable reserves | 133 | €50,000 | €80,000 | +€30,000 | +60.0% |
| Profit (loss) carried forward | 14 | €350 | €7,729 | +€7,379 | +2,108% |
| Investment grants | 15 | €87,434 | €84,225 | -€3,209 | -3.7% |
| Amounts payable | 17/49 | €466,512 | €413,721 | -€52,791 | -11.3% |
| Amounts payable after more than one year | 17 | €374,923 | €326,927 | -€47,996 | -12.8% |
| Financial debts | 170/4 | €374,923 | €326,927 | -€47,996 | -12.8% |
| Amounts payable within one year | 42/48 | €87,425 | €82,709 | -€4,716 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €39,290 | €47,996 | +€8,706 | +22.2% |
| Trade debts | 44 | €10,671 | €10,285 | -€386 | -3.6% |
| Suppliers | 440/4 | €10,671 | €10,285 | -€386 | -3.6% |
| Taxes, remuneration and social security | 45 | - | €1,804 | +€1,804 | |
| Taxes | 450/3 | - | €1,804 | +€1,804 | |
| Other amounts payable | 47/48 | €37,464 | €22,624 | -€14,840 | -39.6% |
| Accrued charges and deferred income | 492/3 | €4,164 | €4,085 | -€79 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,072 | €41,792 | +€5,720 | +15.9% |
| Other operating charges | 640/8 | €5,003 | €4,729 | -€274 | -5.5% |
| Gross operating margin | 9900 | €99,767 | €105,364 | +€5,597 | +5.6% |
| Operating profit (loss) | 9901 | €58,692 | €58,843 | +€151 | +0.3% |
| Financial income | 75/76B | €3,199 | €3,955 | +€756 | +23.6% |
| Recurring financial income | 75 | €3,199 | €3,955 | +€756 | +23.6% |
| Financial charges | 65/66B | €14,518 | €13,418 | -€1,100 | -7.6% |
| Recurring financial charges | 65 | €14,518 | €13,418 | -€1,100 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €47,373 | €49,380 | +€2,007 | +4.2% |
| Income taxes | 67/77 | €8,578 | €12,001 | +€3,423 | +39.9% |
| Profit (loss) for the period | 9904 | €38,795 | €37,379 | -€1,416 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,795 | €37,379 | -€1,416 | -3.6% |
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 29 October 2026 via checked.be.