AIS ENGINEERING: 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 ENGINEERING
Largest movements
- Cash +€18,900
up €18,900 (+30.0%), from €63,038 to €81,938
mainly Net result for the year (+€32,227) and Deferred charges and accrued income (+€5,091)
- Receivables within one year +€10,776
up €10,776 (+33.9%), from €31,759 to €42,536
of which Trade receivables: +€19,443
- Deferred charges and accrued income -€5,091
down €5,091 (-64.9%), from €7,842 to €2,751
- Tangible fixed assets +€3,453
up €3,453 (+33.4%), from €10,330 to €13,783
of which Land and buildings: +€3,254
- Reserves +€32,227
up €32,227 (+38.5%), from €83,713 to €115,940
- Tax, wage and social debts -€4,408
down €4,408 (-18.2%), from €24,227 to €19,819
- Gross operating margin +€18,626
up €18,626 (+53.6%), from €34,736 to €53,362
- Taxes +€4,572
up €4,572 (+48.9%), from €9,355 to €13,927
- Financial charges +€928
up €928 (+136.2%), from €681 to €1,609
- Financial income -€637
no longer reported in 2023 (was €637)
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 | €112,969 | €141,007 | +€28,038 | +24.8% |
| Fixed assets | 21/28 | €10,330 | €13,783 | +€3,453 | +33.4% |
| Tangible fixed assets | 22/27 | €10,330 | €13,783 | +€3,453 | +33.4% |
| Land and buildings | 22 | €5,940 | €9,194 | +€3,254 | +54.8% |
| Plant, machinery and equipment | 23 | €980 | €294 | -€686 | -70.0% |
| Furniture and vehicles | 24 | €3,411 | €4,295 | +€884 | +25.9% |
| Current assets | 29/58 | €102,639 | €127,224 | +€24,586 | +24.0% |
| Amounts receivable within one year | 40/41 | €31,759 | €42,536 | +€10,776 | +33.9% |
| Trade receivables | 40 | €23,092 | €42,536 | +€19,443 | +84.2% |
| Other amounts receivable | 41 | €8,667 | - | -€8,667 | |
| Cash at bank and in hand | 54/58 | €63,038 | €81,938 | +€18,900 | +30.0% |
| Deferred charges and accrued income | 490/1 | €7,842 | €2,751 | -€5,091 | -64.9% |
| Total equity and liabilities | 10/49 | €112,969 | €141,007 | +€28,038 | +24.8% |
| Equity | 10/15 | €88,713 | €120,940 | +€32,227 | +36.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €83,713 | €115,940 | +€32,227 | +38.5% |
| Distributable reserves | 133 | €83,713 | €115,940 | +€32,227 | +38.5% |
| Amounts payable | 17/49 | €24,256 | €20,068 | -€4,189 | -17.3% |
| Amounts payable within one year | 42/48 | €24,256 | €20,068 | -€4,189 | -17.3% |
| Trade debts | 44 | €29 | - | -€29 | |
| Suppliers | 440/4 | €29 | - | -€29 | |
| Taxes, remuneration and social security | 45 | €24,227 | €19,819 | -€4,408 | -18.2% |
| Taxes | 450/3 | €24,227 | €19,819 | -€4,408 | -18.2% |
| Other amounts payable | 47/48 | - | €249 | +€249 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,324 | €4,428 | +€104 | +2.4% |
| Other operating charges | 640/8 | €872 | €1,171 | +€300 | +34.4% |
| Gross operating margin | 9900 | €34,736 | €53,362 | +€18,626 | +53.6% |
| Operating profit (loss) | 9901 | €29,541 | €47,763 | +€18,223 | +61.7% |
| Financial income | 75/76B | €637 | - | -€637 | |
| Recurring financial income | 75 | €637 | - | -€637 | |
| Financial charges | 65/66B | €681 | €1,609 | +€928 | +136.2% |
| Recurring financial charges | 65 | €681 | €1,609 | +€928 | +136.2% |
| Profit (loss) for the period before taxes | 9903 | €29,496 | €46,154 | +€16,658 | +56.5% |
| Income taxes | 67/77 | €9,355 | €13,927 | +€4,572 | +48.9% |
| Profit (loss) for the period | 9904 | €20,141 | €32,227 | +€12,086 | +60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,141 | €32,227 | +€12,086 | +60.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.