AIS: 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.
AIS
Largest movements
- Receivables within one year +€54,358
up €54,358 (+179.7%), from €30,246 to €84,604
of which Trade receivables: +€49,169
- Cash -€33,341
down €33,341 (-28.7%), from €116,334 to €82,993
mainly Receivables within one year (-€54,358) and Current investments (-€14,925)
- Current investments +€14,925
up €14,925 (+124.4%), from €12,000 to €26,925
- Deferred charges and accrued income -€3,556
down €3,556 (-100.0%), from €3,556 to €0
- Reserves +€22,071
up €22,071 (+21.4%), from €103,156 to €125,227
- Trade debts +€8,364
up €8,364 (+61.9%), from €13,505 to €21,870
- Tax, wage and social debts +€4,907
up €4,907 (+12.2%), from €40,189 to €45,096
of which Taxes: +€6,123
- Gross operating margin +€41,602
up €41,602 (+27.3%), from €152,243 to €193,846
- Staff costs +€25,426
up €25,426 (+23.2%), from €109,667 to €135,093
- Taxes +€5,204
up €5,204 (+48.0%), from €10,843 to €16,047
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 | €183,427 | €217,192 | +€33,765 | +18.4% |
| Fixed assets | 21/28 | €21,291 | €22,670 | +€1,379 | +6.5% |
| Tangible fixed assets | 22/27 | €21,291 | €22,670 | +€1,379 | +6.5% |
| Land and buildings | 22 | €10,481 | €7,532 | -€2,950 | -28.1% |
| Plant, machinery and equipment | 23 | €1,497 | €3,314 | +€1,817 | +121.4% |
| Furniture and vehicles | 24 | €9,313 | €11,825 | +€2,512 | +27.0% |
| Current assets | 29/58 | €162,136 | €194,522 | +€32,386 | +20.0% |
| Amounts receivable within one year | 40/41 | €30,246 | €84,604 | +€54,358 | +179.7% |
| Trade receivables | 40 | €29,024 | €78,193 | +€49,169 | +169.4% |
| Other amounts receivable | 41 | €1,222 | €6,411 | +€5,189 | +424.5% |
| Current investments | 50/53 | €12,000 | €26,925 | +€14,925 | +124.4% |
| Cash at bank and in hand | 54/58 | €116,334 | €82,993 | -€33,341 | -28.7% |
| Deferred charges and accrued income | 490/1 | €3,556 | €0 | -€3,556 | -100.0% |
| Total equity and liabilities | 10/49 | €183,427 | €217,192 | +€33,765 | +18.4% |
| Equity | 10/15 | €124,748 | €146,819 | +€22,071 | +17.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €103,156 | €125,227 | +€22,071 | +21.4% |
| Distributable reserves | 133 | €103,156 | €125,227 | +€22,071 | +21.4% |
| Profit (loss) carried forward | 14 | €9,192 | €9,192 | = | 0.0% |
| Amounts payable | 17/49 | €58,679 | €70,373 | +€11,694 | +19.9% |
| Amounts payable within one year | 42/48 | €58,679 | €70,373 | +€11,694 | +19.9% |
| Financial debts | 43 | €1,155 | €331 | -€824 | -71.3% |
| Credit institutions | 430/8 | €1,155 | - | -€1,155 | |
| Other loans | 439 | - | €331 | +€331 | |
| Trade debts | 44 | €13,505 | €21,870 | +€8,364 | +61.9% |
| Suppliers | 440/4 | €13,505 | €21,870 | +€8,364 | +61.9% |
| Taxes, remuneration and social security | 45 | €40,189 | €45,096 | +€4,907 | +12.2% |
| Taxes | 450/3 | €15,169 | €21,292 | +€6,123 | +40.4% |
| Remuneration and social security | 454/9 | €25,020 | €23,804 | -€1,216 | -4.9% |
| Other amounts payable | 47/48 | €3,829 | €3,076 | -€753 | -19.7% |
| Non-recurring operating income | 76A | - | €1,791 | +€1,791 | |
| Remuneration, social security and pensions | 62 | €109,667 | €135,093 | +€25,426 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,186 | €12,608 | -€579 | -4.4% |
| Other operating charges | 640/8 | €3,247 | €5,025 | +€1,778 | +54.8% |
| Gross operating margin | 9900 | €152,243 | €193,846 | +€41,602 | +27.3% |
| Operating profit (loss) | 9901 | €26,142 | €41,119 | +€14,977 | +57.3% |
| Financial income | 75/76B | €52 | €31 | -€21 | -40.0% |
| Recurring financial income | 75 | €52 | €31 | -€21 | -40.0% |
| Financial charges | 65/66B | €1,896 | €3,032 | +€1,135 | +59.9% |
| Recurring financial charges | 65 | €1,896 | €3,032 | +€1,135 | +59.9% |
| Profit (loss) for the period before taxes | 9903 | €24,298 | €38,118 | +€13,821 | +56.9% |
| Income taxes | 67/77 | €10,843 | €16,047 | +€5,204 | +48.0% |
| Profit (loss) for the period | 9904 | €13,455 | €22,071 | +€8,616 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,455 | €22,071 | +€8,616 | +64.0% |
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.