AISLING: 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.
AISLING
Largest movements
- Financial fixed assets -€679,800
down €679,800 (-100%), from €679,800 to €0
- Current investments +€18,000
new in 2026: €18,000
- Tangible fixed assets -€11,564
down €11,564 (-64.7%), from €17,883 to €6,319
- Cash +€11,455
up €11,455 (+300%), from €3,813 to €15,268
mainly Investment in fixed assets (net) (+€679,800) and Other debts (+€16,994)
- Receivables within one year +€10,494
up €10,494 (+867%), from €1,210 to €11,704
- Debts after one year -€248,878
down €248,878 (-61.8%), from €402,878 to €154,000
- Profit (loss) carried forward -€225,005
new in 2026: -€225,005
- Reserves -€139,021
down €139,021 (-100%), from €139,021 to €0
- Current portion of long-term debt -€70,454
down €70,454 (-100%), from €70,454 to €0
- Other debts +€16,994
up €16,994 (+23.3%), from €73,000 to €89,994
- Financial charges +€391,587
up €391,587 (+5,070%), from €7,723 to €399,310
of which Non-recurring financial charges: +€396,226
- Gross operating margin +€24,738
up €24,738 (+67.0%), from €36,932 to €61,670
- Taxes +€7,741
up €7,741 (+136%), from €5,683 to €13,424
- Other operating charges -€1,009
down €1,009 (-41.9%), from €2,407 to €1,398
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €703,173 | €51,774 | -€651,399 | -92.6% |
| Fixed assets | 21/28 | €697,683 | €6,319 | -€691,364 | -99.1% |
| Tangible fixed assets | 22/27 | €17,883 | €6,319 | -€11,564 | -64.7% |
| Furniture and vehicles | 24 | €17,883 | €6,319 | -€11,564 | -64.7% |
| Financial fixed assets | 28 | €679,800 | €0 | -€679,800 | -100% |
| Current assets | 29/58 | €5,489 | €45,455 | +€39,965 | +728% |
| Amounts receivable within one year | 40/41 | €1,210 | €11,704 | +€10,494 | +867% |
| Trade receivables | 40 | €1,210 | €11,704 | +€10,494 | +867% |
| Current investments | 50/53 | - | €18,000 | +€18,000 | |
| Cash at bank and in hand | 54/58 | €3,813 | €15,268 | +€11,455 | +300% |
| Deferred charges and accrued income | 490/1 | €467 | €483 | +€16 | +3.5% |
| Total equity and liabilities | 10/49 | €703,173 | €51,774 | -€651,399 | -92.6% |
| Equity | 10/15 | €149,021 | -€215,005 | -€364,026 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €139,021 | €0 | -€139,021 | -100% |
| Distributable reserves | 133 | €139,021 | €0 | -€139,021 | -100% |
| Profit (loss) carried forward | 14 | - | -€225,005 | -€225,005 | |
| Amounts payable | 17/49 | €554,152 | €266,779 | -€287,373 | -51.9% |
| Amounts payable after more than one year | 17 | €402,878 | €154,000 | -€248,878 | -61.8% |
| Financial debts | 170/4 | €402,878 | €154,000 | -€248,878 | -61.8% |
| Amounts payable within one year | 42/48 | €151,274 | €112,779 | -€38,495 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €70,454 | €0 | -€70,454 | -100% |
| Financial debts | 43 | €0 | €4,500 | +€4,500 | |
| Credit institutions | 430/8 | €0 | €4,500 | +€4,500 | |
| Trade debts | 44 | €1,326 | €3,295 | +€1,969 | +148% |
| Suppliers | 440/4 | €1,326 | €3,295 | +€1,969 | +148% |
| Taxes, remuneration and social security | 45 | €6,494 | €14,990 | +€8,496 | +131% |
| Taxes | 450/3 | €6,494 | €14,990 | +€8,496 | +131% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €73,000 | €89,994 | +€16,994 | +23.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,564 | €11,564 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,407 | €1,398 | -€1,009 | -41.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €36,932 | €61,670 | +€24,738 | +67.0% |
| Operating profit (loss) | 9901 | €22,961 | €48,708 | +€25,747 | +112% |
| Financial charges | 65/66B | €7,723 | €399,310 | +€391,587 | +5,070% |
| Recurring financial charges | 65 | €7,723 | €3,084 | -€4,639 | -60.1% |
| Non-recurring financial charges | 66B | - | €396,226 | +€396,226 | |
| Profit (loss) for the period before taxes | 9903 | €15,238 | -€350,602 | -€365,840 | |
| Income taxes | 67/77 | €5,683 | €13,424 | +€7,741 | +136% |
| Profit (loss) for the period | 9904 | €9,555 | -€364,026 | -€373,581 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,555 | -€364,026 | -€373,581 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.