AISIKI: 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.
AISIKI
Largest movements
- Cash -€243,623
down €243,623 (-74.5%), from €326,821 to €83,198
mainly Contributions, distributions and other (-€280,000) and Investment in fixed assets (net) (-€5,521)
- Receivables within one year -€9,064
down €9,064 (-34.0%), from €26,693 to €17,629
of which Trade receivables: -€5,411
- Tangible fixed assets -€5,967
down €5,967 (-20.9%), from €28,535 to €22,568
of which Furniture and vehicles: -€7,700
- Reserves -€265,516
down €265,516 (-68.5%), from €387,413 to €121,897
of which Distributable reserves: -€265,516
- Tax, wage and social debts +€7,433
up €7,433 (+495.5%), from €1,500 to €8,933
- Gross operating margin -€6,788
down €6,788 (-16.9%), from €40,080 to €33,293
- Taxes +€1,210
up €1,210 (+19.4%), from €6,223 to €7,433
- Depreciation +€572
up €572 (+5.2%), from €10,916 to €11,489
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 | €408,219 | €150,066 | -€258,153 | -63.2% |
| Fixed assets | 21/28 | €28,569 | €22,602 | -€5,967 | -20.9% |
| Tangible fixed assets | 22/27 | €28,535 | €22,568 | -€5,967 | -20.9% |
| Plant, machinery and equipment | 23 | €16,985 | €18,718 | +€1,733 | +10.2% |
| Furniture and vehicles | 24 | €11,550 | €3,850 | -€7,700 | -66.7% |
| Financial fixed assets | 28 | €34 | €34 | = | 0.0% |
| Current assets | 29/58 | €379,650 | €127,464 | -€252,185 | -66.4% |
| Amounts receivable after more than one year | 29 | €25,900 | €25,900 | = | 0.0% |
| Other amounts receivable | 291 | €25,900 | €25,900 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,693 | €17,629 | -€9,064 | -34.0% |
| Trade receivables | 40 | €23,039 | €17,629 | -€5,411 | -23.5% |
| Other amounts receivable | 41 | €3,653 | - | -€3,653 | |
| Cash at bank and in hand | 54/58 | €326,821 | €83,198 | -€243,623 | -74.5% |
| Deferred charges and accrued income | 490/1 | €236 | €737 | +€501 | +212.6% |
| Total equity and liabilities | 10/49 | €408,219 | €150,066 | -€258,153 | -63.2% |
| Equity | 10/15 | €405,963 | €140,447 | -€265,516 | -65.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €387,413 | €121,897 | -€265,516 | -68.5% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €385,558 | €120,042 | -€265,516 | -68.9% |
| Amounts payable | 17/49 | €2,256 | €9,619 | +€7,363 | +326.4% |
| Amounts payable within one year | 42/48 | €2,256 | €9,619 | +€7,363 | +326.4% |
| Trade debts | 44 | €748 | €418 | -€330 | -44.1% |
| Suppliers | 440/4 | €748 | €418 | -€330 | -44.1% |
| Taxes, remuneration and social security | 45 | €1,500 | €8,933 | +€7,433 | +495.5% |
| Taxes | 450/3 | €1,500 | €8,933 | +€7,433 | +495.5% |
| Other amounts payable | 47/48 | €8 | €268 | +€260 | +3151.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,916 | €11,489 | +€572 | +5.2% |
| Other operating charges | 640/8 | €544 | €318 | -€226 | -41.6% |
| Non-recurring operating charges | 66A | - | €257 | +€257 | |
| Gross operating margin | 9900 | €40,080 | €33,293 | -€6,788 | -16.9% |
| Operating profit (loss) | 9901 | €28,621 | €21,230 | -€7,391 | -25.8% |
| Financial income | 75/76B | €912 | €806 | -€105 | -11.5% |
| Recurring financial income | 75 | €912 | €806 | -€105 | -11.5% |
| Financial charges | 65/66B | €107 | €119 | +€13 | +11.9% |
| Recurring financial charges | 65 | €107 | €119 | +€13 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €29,426 | €21,917 | -€7,509 | -25.5% |
| Income taxes | 67/77 | €6,223 | €7,433 | +€1,210 | +19.4% |
| Profit (loss) for the period | 9904 | €23,202 | €14,484 | -€8,719 | -37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,202 | €14,484 | -€8,719 | -37.6% |
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 8 October 2026 via checked.be.