AIT&CO: 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.
AIT&CO
Largest movements
- Receivables within one year +€44,490
up €44,490 (+115%), from €38,772 to €83,262
of which Other amounts receivable: +€28,240
- Tangible fixed assets +€13,503
up €13,503 (+78.0%), from €17,321 to €30,825
of which Plant, machinery and equipment: +€13,759
- Deferred charges and accrued income -€12,104
down €12,104 (-92.0%), from €13,157 to €1,053
- Cash +€5,971
up €5,971 (+12.4%), from €48,076 to €54,047
mainly Trade debts (+€43,010) and Deferred charges and accrued income (+€12,104)
- Trade debts +€43,010
up €43,010 (+91.1%), from €47,202 to €90,212
- Profit (loss) carried forward +€12,089
up €12,089 (+25.9%), from €46,702 to €58,791
- Tax, wage and social debts -€3,684
down €3,684 (-12.9%), from €28,644 to €24,960
of which Taxes: -€12,588
- Gross operating margin -€32,912
down €32,912 (-25.8%), from €127,403 to €94,491
- Taxes -€10,144
down €10,144 (-80.6%), from €12,578 to €2,434
- Staff costs +€8,183
up €8,183 (+14.4%), from €56,818 to €65,000
- Turnover +€3,901
up €3,901 (+1.1%), from €342,057 to €345,959
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 | €127,549 | €178,963 | +€51,415 | +40.3% |
| Fixed assets | 21/28 | €27,098 | €40,601 | +€13,503 | +49.8% |
| Tangible fixed assets | 22/27 | €17,321 | €30,825 | +€13,503 | +78.0% |
| Plant, machinery and equipment | 23 | €16,388 | €30,148 | +€13,759 | +84.0% |
| Furniture and vehicles | 24 | €933 | €677 | -€256 | -27.5% |
| Financial fixed assets | 28 | €9,777 | €9,777 | = | 0.0% |
| Current assets | 29/58 | €100,450 | €138,362 | +€37,912 | +37.7% |
| Stocks and contracts in progress | 3 | €446 | - | -€446 | |
| Stocks | 30/36 | €446 | - | -€446 | |
| Amounts receivable within one year | 40/41 | €38,772 | €83,262 | +€44,490 | +115% |
| Trade receivables | 40 | €24,798 | €41,048 | +€16,250 | +65.5% |
| Other amounts receivable | 41 | €13,974 | €42,214 | +€28,240 | +202% |
| Cash at bank and in hand | 54/58 | €48,076 | €54,047 | +€5,971 | +12.4% |
| Deferred charges and accrued income | 490/1 | €13,157 | €1,053 | -€12,104 | -92.0% |
| Total equity and liabilities | 10/49 | €127,549 | €178,963 | +€51,415 | +40.3% |
| Equity | 10/15 | €51,702 | €63,791 | +€12,089 | +23.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,702 | €58,791 | +€12,089 | +25.9% |
| Amounts payable | 17/49 | €75,846 | €115,172 | +€39,326 | +51.8% |
| Amounts payable within one year | 42/48 | €75,846 | €115,172 | +€39,326 | +51.8% |
| Trade debts | 44 | €47,202 | €90,212 | +€43,010 | +91.1% |
| Suppliers | 440/4 | €47,202 | €90,212 | +€43,010 | +91.1% |
| Taxes, remuneration and social security | 45 | €28,644 | €24,960 | -€3,684 | -12.9% |
| Taxes | 450/3 | €19,889 | €7,301 | -€12,588 | -63.3% |
| Remuneration and social security | 454/9 | €8,755 | €17,659 | +€8,904 | +102% |
| Turnover | 70 | €342,057 | €345,959 | +€3,901 | +1.1% |
| Non-recurring operating income | 76A | €4,010 | €4,311 | +€301 | +7.5% |
| Remuneration, social security and pensions | 62 | €56,818 | €65,000 | +€8,183 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,168 | €3,574 | +€2,407 | +206% |
| Other operating charges | 640/8 | €6,402 | €9,015 | +€2,613 | +40.8% |
| Non-recurring operating charges | 66A | €5,594 | - | -€5,594 | |
| Gross operating margin | 9900 | €127,403 | €94,491 | -€32,912 | -25.8% |
| Operating profit (loss) | 9901 | €57,421 | €16,901 | -€40,520 | -70.6% |
| Financial income | 75/76B | - | €767 | +€767 | |
| Recurring financial income | 75 | - | €767 | +€767 | |
| Non-recurring financial income | 76B | - | €767 | +€767 | |
| Financial charges | 65/66B | €2,151 | €3,145 | +€995 | +46.3% |
| Recurring financial charges | 65 | €2,151 | €3,145 | +€995 | +46.3% |
| Profit (loss) for the period before taxes | 9903 | €55,270 | €14,523 | -€40,747 | -73.7% |
| Income taxes | 67/77 | €12,578 | €2,434 | -€10,144 | -80.6% |
| Profit (loss) for the period | 9904 | €42,692 | €12,089 | -€30,603 | -71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,692 | €12,089 | -€30,603 | -71.7% |
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 14 October 2026 via checked.be.