AISYS: 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.
AISYS
Largest movements
- Stocks and contracts -€51,438
down €51,438 (-22.1%), from €232,560 to €181,122
- Financial fixed assets -€22,000
down €22,000 (-25.7%), from €85,493 to €63,493
- Tangible fixed assets -€21,674
down €21,674 (-1.4%), from €1.6m to €1.6m
of which Land and buildings: -€64,600
- Other debts +€442,750
up €442,750 (+252%), from €175,713 to €618,463
- Reserves -€400,000
down €400,000 (-52.8%), from €757,778 to €357,778
- Debts after one year -€127,170
down €127,170 (-26.4%), from €482,161 to €354,991
of which Financial debts: -€127,170
- Current portion of long-term debt -€46,417
down €46,417 (-61.9%), from €74,977 to €28,560
- Depreciation -€83,047
down €83,047 (-56.1%), from €148,001 to €64,954
- Gross operating margin +€50,758
up €50,758 (+77.7%), from €65,314 to €116,072
- Other operating charges -€10,169
down €10,169 (-36.6%), from €27,797 to €17,628
- Financial charges -€7,813
down €7,813 (-35.1%), from €22,257 to €14,444
- Financial income -€2,623
down €2,623 (-100.0%), from €2,623 to €1
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.
Derived cash bridge
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 | €1,945,076 | €1,842,707 | -€102,369 | -5.3% |
| Fixed assets | 21/28 | €1,685,814 | €1,642,140 | -€43,674 | -2.6% |
| Tangible fixed assets | 22/27 | €1,600,321 | €1,578,647 | -€21,674 | -1.4% |
| Land and buildings | 22 | €1,596,583 | €1,531,984 | -€64,600 | -4.0% |
| Plant, machinery and equipment | 23 | €3,274 | €2,941 | -€333 | -10.2% |
| Furniture and vehicles | 24 | €464 | €223 | -€241 | -52.0% |
| Assets under construction and advance payments | 27 | - | €43,500 | +€43,500 | |
| Financial fixed assets | 28 | €85,493 | €63,493 | -€22,000 | -25.7% |
| Current assets | 29/58 | €259,262 | €200,567 | -€58,695 | -22.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €232,560 | €181,122 | -€51,438 | -22.1% |
| Stocks | 30/36 | €232,560 | €181,122 | -€51,438 | -22.1% |
| Amounts receivable within one year | 40/41 | €2,077 | €905 | -€1,172 | -56.4% |
| Trade receivables | 40 | €2,000 | €905 | -€1,095 | -54.8% |
| Other amounts receivable | 41 | €77 | €0 | -€77 | -100% |
| Cash at bank and in hand | 54/58 | €24,625 | €18,540 | -€6,085 | -24.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,945,076 | €1,842,707 | -€102,369 | -5.3% |
| Equity | 10/15 | €1,200,639 | €819,464 | -€381,175 | -31.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €757,778 | €357,778 | -€400,000 | -52.8% |
| Distributable reserves | 133 | €757,778 | €357,778 | -€400,000 | -52.8% |
| Profit (loss) carried forward | 14 | €342,861 | €361,687 | +€18,825 | +5.5% |
| Amounts payable | 17/49 | €744,437 | €1,023,243 | +€278,806 | +37.5% |
| Amounts payable after more than one year | 17 | €482,161 | €354,991 | -€127,170 | -26.4% |
| Financial debts | 170/4 | €482,161 | €354,991 | -€127,170 | -26.4% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €262,276 | €667,302 | +€405,026 | +154% |
| Current portion of amounts payable after more than one year | 42 | €74,977 | €28,560 | -€46,417 | -61.9% |
| Trade debts | 44 | €7,315 | €0 | -€7,315 | -100% |
| Suppliers | 440/4 | €7,315 | €0 | -€7,315 | -100% |
| Taxes, remuneration and social security | 45 | €4,271 | €20,278 | +€16,008 | +375% |
| Taxes | 450/3 | €4,271 | €20,278 | +€16,008 | +375% |
| Other amounts payable | 47/48 | €175,713 | €618,463 | +€442,750 | +252% |
| Accrued charges and deferred income | 492/3 | - | €950 | +€950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148,001 | €64,954 | -€83,047 | -56.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €27,797 | €17,628 | -€10,169 | -36.6% |
| Non-recurring operating charges | 66A | - | €220 | +€220 | |
| Gross operating margin | 9900 | €65,314 | €116,072 | +€50,758 | +77.7% |
| Operating profit (loss) | 9901 | -€110,485 | €33,269 | +€143,754 | |
| Financial income | 75/76B | €2,623 | €1 | -€2,623 | -100.0% |
| Recurring financial income | 75 | €2,623 | €1 | -€2,623 | -100.0% |
| Financial charges | 65/66B | €22,257 | €14,444 | -€7,813 | -35.1% |
| Recurring financial charges | 65 | €22,257 | €14,444 | -€7,813 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | -€130,119 | €18,826 | +€148,944 | |
| Income taxes | 67/77 | €0 | €0 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€130,119 | €18,825 | +€148,944 | |
| Profit (loss) for the period to be appropriated | 9905 | -€130,119 | €18,825 | +€148,944 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.