AIRTEMA: 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.
AIRTEMA
Largest movements
- Tangible fixed assets -€8,321
down €8,321 (-19.6%), from €42,430 to €34,109
of which Furniture and vehicles: -€5,871
- Cash +€7,035
up €7,035 (+308%), from €2,287 to €9,322
mainly Depreciation (+€8,321) and Tax, wage and social debts (+€7,512)
- Receivables within one year +€640
up €640 (+7.5%), from €8,546 to €9,186
of which Trade receivables: +€988
- Debts after one year -€7,812
down €7,812 (-29.5%), from €26,501 to €18,689
- Tax, wage and social debts +€7,512
up €7,512 (+216%), from €3,477 to €10,989
- Profit (loss) carried forward -€623
down €623 (-33.8%), from €1,845 to €1,222
- Other operating charges +€3,866
up €3,866 (+419%), from €923 to €4,789
- Gross operating margin -€2,802
down €2,802 (-15.9%), from €17,616 to €14,814
- Financial charges +€934
up €934 (+75.8%), from €1,233 to €2,167
- Depreciation +€724
up €724 (+9.5%), from €7,597 to €8,321
- Taxes -€481
down €481 (-70.8%), from €679 to €198
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 | €53,263 | €52,617 | -€646 | -1.2% |
| Fixed assets | 21/28 | €42,430 | €34,109 | -€8,321 | -19.6% |
| Tangible fixed assets | 22/27 | €42,430 | €34,109 | -€8,321 | -19.6% |
| Land and buildings | 22 | €3,737 | €2,731 | -€1,006 | -26.9% |
| Plant, machinery and equipment | 23 | €2,238 | €1,281 | -€957 | -42.8% |
| Furniture and vehicles | 24 | €34,713 | €28,842 | -€5,871 | -16.9% |
| Leasing and similar rights | 25 | €1,742 | €1,255 | -€487 | -28.0% |
| Current assets | 29/58 | €10,833 | €18,508 | +€7,675 | +70.8% |
| Amounts receivable within one year | 40/41 | €8,546 | €9,186 | +€640 | +7.5% |
| Trade receivables | 40 | €8,198 | €9,186 | +€988 | +12.1% |
| Other amounts receivable | 41 | €348 | - | -€348 | |
| Cash at bank and in hand | 54/58 | €2,287 | €9,322 | +€7,035 | +308% |
| Total equity and liabilities | 10/49 | €53,263 | €52,617 | -€646 | -1.2% |
| Equity | 10/15 | €14,295 | €13,672 | -€623 | -4.4% |
| Contributions | 10/11 | €12,450 | €12,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,845 | €1,222 | -€623 | -33.8% |
| Amounts payable | 17/49 | €38,968 | €38,945 | -€23 | -0.1% |
| Amounts payable after more than one year | 17 | €26,501 | €18,689 | -€7,812 | -29.5% |
| Financial debts | 170/4 | €26,501 | €18,689 | -€7,812 | -29.5% |
| Amounts payable within one year | 42/48 | €12,467 | €20,120 | +€7,653 | +61.4% |
| Financial debts | 43 | €7,982 | €7,742 | -€240 | -3.0% |
| Credit institutions | 430/8 | €7,982 | €7,742 | -€240 | -3.0% |
| Trade debts | 44 | €1,008 | €1,389 | +€381 | +37.8% |
| Suppliers | 440/4 | €1,008 | €1,389 | +€381 | +37.8% |
| Taxes, remuneration and social security | 45 | €3,477 | €10,989 | +€7,512 | +216% |
| Taxes | 450/3 | €3,477 | €10,989 | +€7,512 | +216% |
| Accrued charges and deferred income | 492/3 | - | €136 | +€136 | |
| Non-recurring operating income | 76A | €241 | - | -€241 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,597 | €8,321 | +€724 | +9.5% |
| Other operating charges | 640/8 | €923 | €4,789 | +€3,866 | +419% |
| Non-recurring operating charges | 66A | €6,099 | - | -€6,099 | |
| Gross operating margin | 9900 | €17,616 | €14,814 | -€2,802 | -15.9% |
| Operating profit (loss) | 9901 | €2,997 | €1,704 | -€1,293 | -43.1% |
| Financial income | 75/76B | €349 | €38 | -€311 | -89.1% |
| Recurring financial income | 75 | €349 | €38 | -€311 | -89.1% |
| Financial charges | 65/66B | €1,233 | €2,167 | +€934 | +75.8% |
| Recurring financial charges | 65 | €1,233 | €2,167 | +€934 | +75.8% |
| Profit (loss) for the period before taxes | 9903 | €2,113 | -€425 | -€2,538 | |
| Income taxes | 67/77 | €679 | €198 | -€481 | -70.8% |
| Profit (loss) for the period | 9904 | €1,434 | -€623 | -€2,057 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,434 | -€623 | -€2,057 |
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 25 October 2026 via checked.be.