AIRAS: 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.
AIRAS
Largest movements
- Cash +€1,810
up €1,810 (+11.9%), from €15,216 to €17,026
mainly Receivables within one year (+€1,435) and Net result for the year (+€572)
- Receivables within one year -€1,435
no longer reported in 2025 (was €1,435)
- Profit (loss) carried forward +€572
up €572 (+1.1%), from -€51,798 to -€51,227
- Gross operating margin -€6,932
down €6,932 (-85.9%), from €8,069 to €1,136
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 | €16,676 | €17,051 | +€375 | +2.3% |
| Current assets | 29/58 | €16,676 | €17,051 | +€375 | +2.3% |
| Amounts receivable within one year | 40/41 | €1,435 | - | -€1,435 | |
| Trade receivables | 40 | €1,435 | - | -€1,435 | |
| Cash at bank and in hand | 54/58 | €15,216 | €17,026 | +€1,810 | +11.9% |
| Deferred charges and accrued income | 490/1 | €25 | €25 | +€0 | +2.0% |
| Total equity and liabilities | 10/49 | €16,676 | €17,051 | +€375 | +2.3% |
| Equity | 10/15 | €16,402 | €16,973 | +€572 | +3.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,798 | -€51,227 | +€572 | +1.1% |
| Amounts payable | 17/49 | €274 | €78 | -€196 | -71.5% |
| Amounts payable within one year | 42/48 | €274 | €78 | -€196 | -71.5% |
| Trade debts | 44 | €157 | €68 | -€90 | -57.0% |
| Suppliers | 440/4 | €157 | €68 | -€90 | -57.0% |
| Other amounts payable | 47/48 | €117 | €11 | -€106 | -90.9% |
| Other operating charges | 640/8 | €348 | €383 | +€35 | +10.1% |
| Gross operating margin | 9900 | €8,069 | €1,136 | -€6,932 | -85.9% |
| Operating profit (loss) | 9901 | €7,721 | €753 | -€6,968 | -90.2% |
| Financial charges | 65/66B | €177 | €182 | +€5 | +2.5% |
| Recurring financial charges | 65 | €177 | €182 | +€5 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €7,544 | €572 | -€6,972 | -92.4% |
| Profit (loss) for the period | 9904 | €7,544 | €572 | -€6,972 | -92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,544 | €572 | -€6,972 | -92.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.