AIT & B: 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.
AIT & B
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Trade debts -€1,332
down €1,332 (-65.0%), from €2,050 to €719
- Profit (loss) carried forward +€877
up €877 (+5.6%), from €15,757 to €16,634
- Gross operating margin +€13,122
up €13,122 (+616.5%), from €2,128 to €15,250
- Depreciation +€11,873
up €11,873 (+740.5%), from €1,603 to €13,476
- Staff costs +€458
new in 2025: €458
- Other operating charges +€257
new in 2025: €257
- Financial charges +€182
new in 2025: €182
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 | €47,872 | €47,869 | -€3 | 0.0% |
| Fixed assets | 21/28 | €40,405 | €40,429 | +€24 | +0.1% |
| Tangible fixed assets | 22/27 | €40,405 | €40,429 | +€24 | +0.1% |
| Furniture and vehicles | 24 | €40,405 | €40,429 | +€24 | +0.1% |
| Current assets | 29/58 | €7,467 | €7,440 | -€27 | -0.4% |
| Amounts receivable within one year | 40/41 | €7,467 | €7,063 | -€404 | -5.4% |
| Trade receivables | 40 | - | €2,196 | +€2,196 | |
| Other amounts receivable | 41 | €7,467 | €4,867 | -€2,600 | -34.8% |
| Cash at bank and in hand | 54/58 | - | €378 | +€378 | |
| Total equity and liabilities | 10/49 | €47,872 | €47,869 | -€3 | 0.0% |
| Equity | 10/15 | €18,507 | €19,384 | +€877 | +4.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,757 | €16,634 | +€877 | +5.6% |
| Amounts payable | 17/49 | €29,365 | €28,485 | -€880 | -3.0% |
| Amounts payable within one year | 42/48 | €29,365 | €28,485 | -€880 | -3.0% |
| Trade debts | 44 | €2,050 | €719 | -€1,332 | -65.0% |
| Suppliers | 440/4 | €2,050 | €719 | -€1,332 | -65.0% |
| Other amounts payable | 47/48 | €27,315 | €27,767 | +€452 | +1.7% |
| Remuneration, social security and pensions | 62 | - | €458 | +€458 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,603 | €13,476 | +€11,873 | +740.5% |
| Other operating charges | 640/8 | - | €257 | +€257 | |
| Gross operating margin | 9900 | €2,128 | €15,250 | +€13,122 | +616.5% |
| Operating profit (loss) | 9901 | €525 | €1,059 | +€534 | +101.8% |
| Financial charges | 65/66B | - | €182 | +€182 | |
| Recurring financial charges | 65 | - | €182 | +€182 | |
| Profit (loss) for the period before taxes | 9903 | €525 | €877 | +€352 | +67.0% |
| Profit (loss) for the period | 9904 | €525 | €877 | +€352 | +67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €525 | €877 | +€352 | +67.0% |
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 3 October 2026 via checked.be.