AIREM CONSULT: 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.
AIREM CONSULT
Largest movements
- Cash -€29,663
down €29,663 (-42.2%), from €70,333 to €40,670
mainly Contributions, distributions and other (-€40,179) and Tax, wage and social debts (-€14,520)
- Tangible fixed assets -€9,690
down €9,690 (-25.6%), from €37,857 to €28,168
of which Furniture and vehicles: -€7,063
- Reserves -€22,791
down €22,791 (-18.7%), from €121,761 to €98,970
- Tax, wage and social debts -€14,520
down €14,520 (-79.4%), from €18,289 to €3,769
- Gross operating margin -€14,643
down €14,643 (-26.9%), from €54,388 to €39,745
- Taxes -€4,582
down €4,582 (-35.1%), from €13,046 to €8,465
- Depreciation +€875
up €875 (+7.9%), from €11,003 to €11,878
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,108 | €108,944 | -€38,165 | -25.9% |
| Fixed assets | 21/28 | €37,882 | €28,193 | -€9,690 | -25.6% |
| Tangible fixed assets | 22/27 | €37,857 | €28,168 | -€9,690 | -25.6% |
| Furniture and vehicles | 24 | €18,150 | €11,086 | -€7,063 | -38.9% |
| Other tangible fixed assets | 26 | €19,707 | €17,081 | -€2,626 | -13.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €109,226 | €80,751 | -€28,475 | -26.1% |
| Amounts receivable within one year | 40/41 | €38,893 | €40,081 | +€1,188 | +3.1% |
| Trade receivables | 40 | €19,425 | €17,995 | -€1,430 | -7.4% |
| Other amounts receivable | 41 | €19,468 | €22,086 | +€2,618 | +13.4% |
| Cash at bank and in hand | 54/58 | €70,333 | €40,670 | -€29,663 | -42.2% |
| Total equity and liabilities | 10/49 | €147,108 | €108,944 | -€38,165 | -25.9% |
| Equity | 10/15 | €126,761 | €103,970 | -€22,791 | -18.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €121,761 | €98,970 | -€22,791 | -18.7% |
| Distributable reserves | 133 | €121,761 | €98,970 | -€22,791 | -18.7% |
| Amounts payable | 17/49 | €20,347 | €4,974 | -€15,374 | -75.6% |
| Amounts payable within one year | 42/48 | €20,347 | €4,974 | -€15,374 | -75.6% |
| Trade debts | 44 | €2,058 | €1,205 | -€854 | -41.5% |
| Suppliers | 440/4 | €2,058 | €1,205 | -€854 | -41.5% |
| Taxes, remuneration and social security | 45 | €18,289 | €3,769 | -€14,520 | -79.4% |
| Taxes | 450/3 | €18,289 | €3,769 | -€14,520 | -79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,003 | €11,878 | +€875 | +7.9% |
| Other operating charges | 640/8 | €1,026 | €1,521 | +€495 | +48.2% |
| Gross operating margin | 9900 | €54,388 | €39,745 | -€14,643 | -26.9% |
| Operating profit (loss) | 9901 | €42,359 | €26,346 | -€16,013 | -37.8% |
| Financial charges | 65/66B | €473 | €493 | +€20 | +4.2% |
| Recurring financial charges | 65 | €473 | €493 | +€20 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €41,886 | €25,853 | -€16,033 | -38.3% |
| Income taxes | 67/77 | €13,046 | €8,465 | -€4,582 | -35.1% |
| Profit (loss) for the period | 9904 | €28,840 | €17,389 | -€11,451 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,840 | €17,389 | -€11,451 | -39.7% |
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 23 October 2026 via checked.be.