AISIMO: 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.
AISIMO
Largest movements
- Cash -€178,085
down €178,085 (-98.5%), from €180,800 to €2,715
mainly Other debts (-€155,750) and Net result for the year (-€21,703)
- Financial fixed assets -€12,000
down €12,000 (-100.0%), from €12,000 to €0
- Receivables within one year +€4,942
up €4,942 (+80.3%), from €6,158 to €11,100
of which Other amounts receivable: +€8,472
- Other debts -€155,750
down €155,750 (-96.9%), from €160,750 to €5,000
- Profit (loss) carried forward -€21,703
new in 2025: -€21,703
- Trade debts -€7,050
down €7,050 (-98.6%), from €7,148 to €98
- Gross operating margin -€112,309
down €112,309, from €103,555 to -€8,754
- Purchases and services +€22,056
up €22,056 (+100.6%), from €21,920 to €43,976
- Turnover +€17,140
up €17,140 (+96.1%), from €17,840 to €34,980
- Other operating charges +€4,904
up €4,904 (+842.6%), from €582 to €5,486
- Depreciation +€3,626
up €3,626 (+101.7%), from €3,565 to €7,191
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 | €250,134 | €63,388 | -€186,746 | -74.7% |
| Fixed assets | 21/28 | €63,176 | €49,573 | -€13,603 | -21.5% |
| Tangible fixed assets | 22/27 | €51,176 | €49,573 | -€1,603 | -3.1% |
| Land and buildings | 22 | €51,176 | €49,573 | -€1,603 | -3.1% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Financial fixed assets | 28 | €12,000 | €0 | -€12,000 | -100.0% |
| Current assets | 29/58 | €186,958 | €13,815 | -€173,143 | -92.6% |
| Amounts receivable within one year | 40/41 | €6,158 | €11,100 | +€4,942 | +80.3% |
| Trade receivables | 40 | €3,530 | €0 | -€3,530 | -100.0% |
| Other amounts receivable | 41 | €2,628 | €11,100 | +€8,472 | +322.4% |
| Cash at bank and in hand | 54/58 | €180,800 | €2,715 | -€178,085 | -98.5% |
| Total equity and liabilities | 10/49 | €250,134 | €63,388 | -€186,746 | -74.7% |
| Equity | 10/15 | €77,993 | €56,290 | -€21,703 | -27.8% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €15,493 | €15,493 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €15,493 | €15,493 | +€0 | 0.0% |
| Legal reserve | 130 | €15,493 | €15,493 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€21,703 | -€21,703 | |
| Amounts payable | 17/49 | €172,141 | €7,098 | -€165,043 | -95.9% |
| Amounts payable after more than one year | 17 | €1,800 | €2,000 | +€200 | +11.1% |
| Other amounts payable | 178/9 | €1,800 | €2,000 | +€200 | +11.1% |
| Amounts payable within one year | 42/48 | €170,341 | €5,098 | -€165,243 | -97.0% |
| Trade debts | 44 | €7,148 | €98 | -€7,050 | -98.6% |
| Suppliers | 440/4 | €7,148 | €98 | -€7,050 | -98.6% |
| Taxes, remuneration and social security | 45 | €2,443 | €0 | -€2,443 | -100.0% |
| Taxes | 450/3 | €2,443 | €0 | -€2,443 | -100.0% |
| Other amounts payable | 47/48 | €160,750 | €5,000 | -€155,750 | -96.9% |
| Turnover | 70 | €17,840 | €34,980 | +€17,140 | +96.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,920 | €43,976 | +€22,056 | +100.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,565 | €7,191 | +€3,626 | +101.7% |
| Other operating charges | 640/8 | €582 | €5,486 | +€4,904 | +842.6% |
| Gross operating margin | 9900 | €103,555 | -€8,754 | -€112,309 | |
| Operating profit (loss) | 9901 | €99,408 | -€21,432 | -€120,840 | |
| Financial charges | 65/66B | €501 | €302 | -€199 | -39.6% |
| Recurring financial charges | 65 | €501 | €302 | -€199 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | €98,907 | -€21,734 | -€120,641 | |
| Income taxes | 67/77 | €2,191 | -€31 | -€2,222 | |
| Profit (loss) for the period | 9904 | €96,716 | -€21,703 | -€118,419 | |
| Profit (loss) for the period to be appropriated | 9905 | €96,716 | -€21,703 | -€118,419 |
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 10 October 2026 via checked.be.