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AIR EVOLUTION: 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.

What changed

AIR EVOLUTION

BE 0543.664.709
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€23,497
2024 · -€197,409+€220,906
Equity
€550,668
2024 · €527,171+€23,497
Cash
€12,553
2024 · €12,427+€126
Balance sheet total
€1.9m
2024 · €2.1m-€148,221

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€112,174

    down €112,174 (-7.7%), from €1.5m to €1.3m

    of which Leasing and similar rights: -€86,498

  • Receivables within one year -€51,391

    down €51,391 (-9.7%), from €529,397 to €478,006

    of which Trade receivables: -€53,653

Equity and liabilities
  • Trade debts -€158,833

    down €158,833 (-66.0%), from €240,809 to €81,976

  • Debts after one year -€92,936

    down €92,936 (-7.7%), from €1.2m to €1.1m

  • Tax, wage and social debts +€83,721

    new in 2025: €83,721

    of which Remuneration and social security: +€78,047

  • Profit (loss) carried forward +€23,497

    up €23,497 (+6.0%), from €391,711 to €415,208

Income statement
  • Turnover -€1.2m

    no longer reported in 2025 (was €1.2m)

  • Purchases and services -€901,747

    no longer reported in 2025 (was €901,747)

  • Gross operating margin +€167,455

    up €167,455 (+39.7%), from €421,581 to €589,036

  • Staff costs -€45,832

    down €45,832 (-10.6%), from €430,709 to €384,877

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€197,409
Gross operating margin +€167,455
Staff costs +€45,832
Depreciation +€2,753
Other operating charges +€3,002
Other operating items -€3,876
Financial income +€505
Financial charges +€189
Taxes +€5,047
Result 2025 €23,497

Cash bridge derived

cash 2024 to 2025

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.

From operations +€96,733
Investment €0
Financing -€96,607
Cash 2024 €12,427
Net result for the year +€23,497
Depreciation +€112,174
Stocks and contracts -€15,500
Receivables within one year +€51,391
Smaller working-capital items +€283
Trade debts -€158,833
Tax, wage and social debts +€83,721
Debts after one year -€92,936
Current portion of long-term debt -€3,671
Cash 2025 €12,553
Every line side by side 54 lines
Line Code 2024 2025 Change %
Total assets 20/58 €2,060,333 €1,912,112 -€148,221 -7.2%
Fixed assets 21/28 €1,452,675 €1,340,501 -€112,174 -7.7%
Tangible fixed assets 22/27 €1,452,462 €1,340,288 -€112,174 -7.7%
Land and buildings 22 €7,633 €5,704 -€1,929 -25.3%
Plant, machinery and equipment 23 €132,498 €114,738 -€17,761 -13.4%
Furniture and vehicles 24 €8,087 €2,100 -€5,986 -74.0%
Leasing and similar rights 25 €1,304,243 €1,217,745 -€86,498 -6.6%
Financial fixed assets 28 €214 €214 = 0.0%
Current assets 29/58 €607,658 €571,611 -€36,047 -5.9%
Stocks and contracts in progress 3 €60,552 €76,052 +€15,500 +25.6%
Stocks 30/36 €60,552 €76,052 +€15,500 +25.6%
Amounts receivable within one year 40/41 €529,397 €478,006 -€51,391 -9.7%
Trade receivables 40 €349,344 €295,690 -€53,653 -15.4%
Other amounts receivable 41 €180,053 €182,316 +€2,262 +1.3%
Current investments 50/53 €5,000 €5,000 = 0.0%
Cash at bank and in hand 54/58 €12,427 €12,553 +€126 +1.0%
Deferred charges and accrued income 490/1 €282 - -€282
Total equity and liabilities 10/49 €2,060,333 €1,912,112 -€148,221 -7.2%
Equity 10/15 €527,171 €550,668 +€23,497 +4.5%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €116,860 €116,860 = 0.0%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Other 1319 €1,860 €1,860 = 0.0%
Tax-exempt reserves 132 €15,000 €15,000 = 0.0%
Distributable reserves 133 €100,000 €100,000 = 0.0%
Profit (loss) carried forward 14 €391,711 €415,208 +€23,497 +6.0%
Amounts payable 17/49 €1,533,163 €1,361,444 -€171,718 -11.2%
Amounts payable after more than one year 17 €1,206,772 €1,113,836 -€92,936 -7.7%
Financial debts 170/4 €1,206,772 €1,113,836 -€92,936 -7.7%
Amounts payable within one year 42/48 €326,390 €247,608 -€78,782 -24.1%
Current portion of amounts payable after more than one year 42 €85,581 €81,910 -€3,671 -4.3%
Trade debts 44 €240,809 €81,976 -€158,833 -66.0%
Suppliers 440/4 €240,809 €81,976 -€158,833 -66.0%
Taxes, remuneration and social security 45 - €83,721 +€83,721
Taxes 450/3 - €5,674 +€5,674
Remuneration and social security 454/9 - €78,047 +€78,047
Other amounts payable 47/48 - €1 +€1
Turnover 70 €1,232,193 - -€1.2m
Non-recurring operating income 76A - €6,362 +€6,362
Goods, raw materials, services and sundry goods 60/61 €901,747 - -€901,747
Remuneration, social security and pensions 62 €430,709 €384,877 -€45,832 -10.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €114,928 €112,174 -€2,753 -2.4%
Other operating charges 640/8 €5,951 €2,949 -€3,002 -50.4%
Non-recurring operating charges 66A - €3,876 +€3,876
Gross operating margin 9900 €421,581 €589,036 +€167,455 +39.7%
Operating profit (loss) 9901 -€130,006 €85,160 +€215,166
Financial income 75/76B €1,074 €1,580 +€505 +47.0%
Recurring financial income 75 €1,074 €1,580 +€505 +47.0%
Financial charges 65/66B €66,320 €66,131 -€189 -0.3%
Recurring financial charges 65 €66,320 €66,131 -€189 -0.3%
Profit (loss) for the period before taxes 9903 -€195,252 €20,608 +€215,860
Income taxes 67/77 €2,158 -€2,889 -€5,047
Profit (loss) for the period 9904 -€197,409 €23,497 +€220,906
Profit (loss) for the period to be appropriated 9905 -€197,409 €23,497 +€220,906

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 30 September 2026 via checked.be.