AIS: 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.
AIS
Largest movements
- Tangible fixed assets -€3,253
down €3,253 (-49.5%), from €6,569 to €3,316
- Receivables within one year +€1,834
up €1,834 (+13.6%), from €13,434 to €15,268
of which Trade receivables: +€2,297
- Cash -€1,675
down €1,675 (-48.9%), from €3,423 to €1,748
mainly Advances received (-€3,108) and Receivables within one year (-€1,834)
- Advances received -€3,108
no longer reported in 2023 (was €3,108)
- Other debts +€1,777
up €1,777 (+119.2%), from €1,491 to €3,269
- Trade debts -€895
down €895 (-7.3%), from €12,327 to €11,432
- Tax, wage and social debts -€579
down €579 (-18.5%), from €3,121 to €2,542
- Profit (loss) carried forward -€518
down €518 (-55.7%), from -€929 to -€1,447
- Gross operating margin +€7,094
up €7,094, from -€935 to €6,160
- Depreciation +€929
up €929 (+31.9%), from €2,911 to €3,840
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,618 | €22,296 | -€3,322 | -13.0% |
| Formation expenses | 20 | €594 | €367 | -€227 | -38.2% |
| Fixed assets | 21/28 | €6,569 | €3,316 | -€3,253 | -49.5% |
| Tangible fixed assets | 22/27 | €6,569 | €3,316 | -€3,253 | -49.5% |
| Furniture and vehicles | 24 | €6,569 | €3,316 | -€3,253 | -49.5% |
| Current assets | 29/58 | €18,456 | €18,613 | +€158 | +0.9% |
| Amounts receivable within one year | 40/41 | €13,434 | €15,268 | +€1,834 | +13.6% |
| Trade receivables | 40 | €12,951 | €15,248 | +€2,297 | +17.7% |
| Other amounts receivable | 41 | €483 | €20 | -€464 | -96.0% |
| Cash at bank and in hand | 54/58 | €3,423 | €1,748 | -€1,675 | -48.9% |
| Deferred charges and accrued income | 490/1 | €1,598 | €1,597 | -€1 | -0.1% |
| Total equity and liabilities | 10/49 | €25,618 | €22,296 | -€3,322 | -13.0% |
| Equity | 10/15 | €5,571 | €5,053 | -€518 | -9.3% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€929 | -€1,447 | -€518 | -55.7% |
| Amounts payable | 17/49 | €20,047 | €17,243 | -€2,804 | -14.0% |
| Amounts payable within one year | 42/48 | €20,047 | €17,243 | -€2,804 | -14.0% |
| Trade debts | 44 | €12,327 | €11,432 | -€895 | -7.3% |
| Suppliers | 440/4 | €12,327 | €11,432 | -€895 | -7.3% |
| Advances received on contracts in progress | 46 | €3,108 | - | -€3,108 | |
| Taxes, remuneration and social security | 45 | €3,121 | €2,542 | -€579 | -18.5% |
| Taxes | 450/3 | €3,121 | €2,542 | -€579 | -18.5% |
| Other amounts payable | 47/48 | €1,491 | €3,269 | +€1,777 | +119.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,911 | €3,840 | +€929 | +31.9% |
| Other operating charges | 640/8 | €2,730 | €2,761 | +€30 | +1.1% |
| Gross operating margin | 9900 | -€935 | €6,160 | +€7,094 | |
| Operating profit (loss) | 9901 | -€6,576 | -€441 | +€6,135 | +93.3% |
| Financial income | 75/76B | €0 | €4 | +€4 | +7940.0% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +7940.0% |
| Financial charges | 65/66B | €81 | €80 | -€0 | -0.3% |
| Recurring financial charges | 65 | €81 | €80 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,657 | -€518 | +€6,139 | +92.2% |
| Profit (loss) for the period | 9904 | -€6,657 | -€518 | +€6,139 | +92.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,657 | -€518 | +€6,139 | +92.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.