AITELEC: 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.
AITELEC
Largest movements
- Tangible fixed assets +€10,638
new in 2025: €10,638
- Receivables within one year +€3,408
up €3,408 (+81.6%), from €4,177 to €7,586
of which Trade receivables: +€2,970
- Deferred charges and accrued income +€548
up €548 (+94.9%), from €577 to €1,125
- Cash +€511
up €511 (+26.5%), from €1,927 to €2,438
mainly Trade debts (+€7,215) and Advances received (+€3,000)
- Trade debts +€7,215
up €7,215 (+1,618%), from €446 to €7,661
- Advances received +€3,000
new in 2025: €3,000
- Other debts +€1,863
up €1,863 (+881%), from €211 to €2,074
- Profit (loss) carried forward +€1,756
up €1,756 (+171%), from €1,024 to €2,781
- Tax, wage and social debts +€1,271
new in 2025: €1,271
- Gross operating margin +€3,303
up €3,303 (+67.5%), from €4,895 to €8,198
- Other operating charges +€2,066
up €2,066 (+886%), from €233 to €2,299
- Financial charges +€1,944
up €1,944 (+343%), from €566 to €2,510
- Taxes +€1,271
new in 2025: €1,271
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 | €6,682 | €21,787 | +€15,105 | +226% |
| Fixed assets | 21/28 | - | €10,638 | +€10,638 | |
| Tangible fixed assets | 22/27 | - | €10,638 | +€10,638 | |
| Furniture and vehicles | 24 | - | €10,638 | +€10,638 | |
| Current assets | 29/58 | €6,682 | €11,149 | +€4,467 | +66.9% |
| Amounts receivable within one year | 40/41 | €4,177 | €7,586 | +€3,408 | +81.6% |
| Trade receivables | 40 | €2,930 | €5,900 | +€2,970 | +101% |
| Other amounts receivable | 41 | €1,247 | €1,686 | +€438 | +35.2% |
| Cash at bank and in hand | 54/58 | €1,927 | €2,438 | +€511 | +26.5% |
| Deferred charges and accrued income | 490/1 | €577 | €1,125 | +€548 | +94.9% |
| Total equity and liabilities | 10/49 | €6,682 | €21,787 | +€15,105 | +226% |
| Equity | 10/15 | €6,024 | €7,781 | +€1,756 | +29.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,024 | €2,781 | +€1,756 | +171% |
| Amounts payable | 17/49 | €657 | €14,006 | +€13,349 | +2,031% |
| Amounts payable within one year | 42/48 | €657 | €14,006 | +€13,349 | +2,031% |
| Trade debts | 44 | €446 | €7,661 | +€7,215 | +1,618% |
| Suppliers | 440/4 | €446 | €7,661 | +€7,215 | +1,618% |
| Advances received on contracts in progress | 46 | - | €3,000 | +€3,000 | |
| Taxes, remuneration and social security | 45 | - | €1,271 | +€1,271 | |
| Taxes | 450/3 | - | €1,271 | +€1,271 | |
| Other amounts payable | 47/48 | €211 | €2,074 | +€1,863 | +881% |
| Non-recurring operating income | 76A | - | €2,519 | +€2,519 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375 | €362 | -€13 | -3.6% |
| Other operating charges | 640/8 | €233 | €2,299 | +€2,066 | +886% |
| Gross operating margin | 9900 | €4,895 | €8,198 | +€3,303 | +67.5% |
| Operating profit (loss) | 9901 | €4,287 | €5,537 | +€1,250 | +29.2% |
| Financial income | 75/76B | €50 | €1 | -€49 | -98.2% |
| Recurring financial income | 75 | €50 | €1 | -€49 | -98.2% |
| Financial charges | 65/66B | €566 | €2,510 | +€1,944 | +343% |
| Recurring financial charges | 65 | €566 | €2,510 | +€1,944 | +343% |
| Profit (loss) for the period before taxes | 9903 | €3,771 | €3,028 | -€743 | -19.7% |
| Income taxes | 67/77 | - | €1,271 | +€1,271 | |
| Profit (loss) for the period | 9904 | €3,771 | €1,756 | -€2,014 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,771 | €1,756 | -€2,014 | -53.4% |
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 31 October 2026 via checked.be.