AiRNA: 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.
AiRNA
Largest movements
- Cash +€330,663
up €330,663 (+43.9%), from €753,826 to €1.1m
mainly Net result for the year (+€387,845) and Depreciation (+€24,122)
- Receivables within one year +€60,609
up €60,609 (+147.8%), from €40,997 to €101,606
of which Trade receivables: +€48,207
- Tangible fixed assets -€16,263
down €16,263 (-6.4%), from €253,282 to €237,019
of which Furniture and vehicles: -€10,328
- Reserves +€387,845
up €387,845 (+46.3%), from €837,320 to €1.2m
of which Distributable reserves: +€387,845
- Gross operating margin +€155,264
up €155,264 (+39.0%), from €397,982 to €553,247
- Taxes +€41,087
up €41,087 (+42.8%), from €96,011 to €137,098
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 | €1,050,726 | €1,426,061 | +€375,336 | +35.7% |
| Fixed assets | 21/28 | €253,282 | €237,019 | -€16,263 | -6.4% |
| Tangible fixed assets | 22/27 | €253,282 | €237,019 | -€16,263 | -6.4% |
| Land and buildings | 22 | €199,829 | €194,249 | -€5,580 | -2.8% |
| Plant, machinery and equipment | 23 | €355 | - | -€355 | |
| Furniture and vehicles | 24 | €53,097 | €42,770 | -€10,328 | -19.5% |
| Current assets | 29/58 | €797,444 | €1,189,043 | +€391,598 | +49.1% |
| Amounts receivable after more than one year | 29 | - | €58 | +€58 | |
| Other amounts receivable | 291 | - | €58 | +€58 | |
| Amounts receivable within one year | 40/41 | €40,997 | €101,606 | +€60,609 | +147.8% |
| Trade receivables | 40 | €1,793 | €50,000 | +€48,207 | +2688.9% |
| Other amounts receivable | 41 | €39,204 | €51,606 | +€12,402 | +31.6% |
| Cash at bank and in hand | 54/58 | €753,826 | €1,084,489 | +€330,663 | +43.9% |
| Deferred charges and accrued income | 490/1 | €2,621 | €2,890 | +€269 | +10.3% |
| Total equity and liabilities | 10/49 | €1,050,726 | €1,426,061 | +€375,336 | +35.7% |
| Equity | 10/15 | €855,920 | €1,243,765 | +€387,845 | +45.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €837,320 | €1,225,165 | +€387,845 | +46.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €835,460 | €1,223,305 | +€387,845 | +46.4% |
| Amounts payable | 17/49 | €194,806 | €182,296 | -€12,510 | -6.4% |
| Amounts payable within one year | 42/48 | €194,806 | €182,296 | -€12,510 | -6.4% |
| Trade debts | 44 | €338 | €430 | +€92 | +27.4% |
| Suppliers | 440/4 | €338 | €430 | +€92 | +27.4% |
| Taxes, remuneration and social security | 45 | €194,469 | €181,866 | -€12,602 | -6.5% |
| Taxes | 450/3 | €194,469 | €181,866 | -€12,602 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,138 | €24,122 | +€4,984 | +26.0% |
| Other operating charges | 640/8 | €6,647 | €6,462 | -€185 | -2.8% |
| Gross operating margin | 9900 | €397,982 | €553,247 | +€155,264 | +39.0% |
| Operating profit (loss) | 9901 | €372,197 | €522,663 | +€150,466 | +40.4% |
| Financial income | 75/76B | €2,962 | €2,882 | -€80 | -2.7% |
| Recurring financial income | 75 | €2,962 | €2,882 | -€80 | -2.7% |
| Financial charges | 65/66B | €161 | €602 | +€441 | +273.5% |
| Recurring financial charges | 65 | €161 | €602 | +€441 | +273.5% |
| Profit (loss) for the period before taxes | 9903 | €374,998 | €524,943 | +€149,945 | +40.0% |
| Income taxes | 67/77 | €96,011 | €137,098 | +€41,087 | +42.8% |
| Profit (loss) for the period | 9904 | €278,987 | €387,845 | +€108,858 | +39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €278,987 | €387,845 | +€108,858 | +39.0% |
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 2 October 2026 via checked.be.