AIT-K: 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-K
Largest movements
- Cash -€4,198
down €4,198 (-62.5%), from €6,712 to €2,515
mainly Other debts (-€13,545) and Receivables within one year (-€3,264)
- Receivables within one year +€3,264
up €3,264 (+10.9%), from €30,000 to €33,264
- Other debts -€13,545
down €13,545 (-46.8%), from €28,925 to €15,380
- Tax, wage and social debts +€5,940
up €5,940 (+97.2%), from €6,111 to €12,051
- Trade debts +€5,427
up €5,427 (+72.2%), from €7,516 to €12,943
- Profit (loss) carried forward +€1,245
up €1,245 (+3.1%), from -€40,066 to -€38,821
- Gross operating margin -€2,055
down €2,055 (-60.2%), from €3,412 to €1,357
- Taxes -€125
no longer reported in 2025 (was €125)
- Other operating charges -€50
no longer reported in 2025 (was €50)
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 | €75,419 | €74,486 | -€933 | -1.2% |
| Fixed assets | 21/28 | €205 | €205 | = | 0.0% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €75,214 | €74,281 | -€933 | -1.2% |
| Stocks and contracts in progress | 3 | €38,501 | €38,501 | = | 0.0% |
| Stocks | 30/36 | €38,501 | €38,501 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,000 | €33,264 | +€3,264 | +10.9% |
| Trade receivables | 40 | €30,000 | €33,264 | +€3,264 | +10.9% |
| Cash at bank and in hand | 54/58 | €6,712 | €2,515 | -€4,198 | -62.5% |
| Total equity and liabilities | 10/49 | €75,419 | €74,486 | -€933 | -1.2% |
| Equity | 10/15 | €32,867 | €34,112 | +€1,245 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,332 | €54,332 | = | 0.0% |
| Non-distributable reserves | 130/1 | €54,332 | €54,332 | = | 0.0% |
| Reserves not available under the articles | 1311 | €54,332 | €54,332 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,066 | -€38,821 | +€1,245 | +3.1% |
| Amounts payable | 17/49 | €42,552 | €40,374 | -€2,178 | -5.1% |
| Amounts payable within one year | 42/48 | €42,552 | €40,374 | -€2,178 | -5.1% |
| Trade debts | 44 | €7,516 | €12,943 | +€5,427 | +72.2% |
| Suppliers | 440/4 | €7,516 | €12,943 | +€5,427 | +72.2% |
| Taxes, remuneration and social security | 45 | €6,111 | €12,051 | +€5,940 | +97.2% |
| Taxes | 450/3 | €6,111 | €12,051 | +€5,940 | +97.2% |
| Other amounts payable | 47/48 | €28,925 | €15,380 | -€13,545 | -46.8% |
| Non-recurring operating income | 76A | - | €20,000 | +€20,000 | |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €3,412 | €1,357 | -€2,055 | -60.2% |
| Operating profit (loss) | 9901 | €3,362 | €1,357 | -€2,005 | -59.6% |
| Financial charges | 65/66B | €135 | €112 | -€23 | -16.9% |
| Recurring financial charges | 65 | €135 | €112 | -€23 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €3,227 | €1,245 | -€1,982 | -61.4% |
| Income taxes | 67/77 | €125 | - | -€125 | |
| Profit (loss) for the period | 9904 | €3,102 | €1,245 | -€1,857 | -59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,102 | €1,245 | -€1,857 | -59.9% |
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 8 October 2026 via checked.be.