AITIE: 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.
AITIE
Largest movements
- Cash +€65,527
up €65,527 (+69.9%), from €93,799 to €159,326
mainly Trade debts (+€46,296) and Receivables within one year (+€21,206)
- Receivables within one year -€21,206
down €21,206 (-10.8%), from €195,543 to €174,338
of which Trade receivables: -€26,296
- Trade debts +€46,296
up €46,296 (+65.3%), from €70,886 to €117,182
- Tax, wage and social debts -€14,487
down €14,487 (-35.7%), from €40,561 to €26,075
of which Taxes: -€12,765
- Reserves +€12,534
up €12,534 (+5.9%), from €210,681 to €223,215
- Gross operating margin -€24,562
down €24,562 (-12.5%), from €196,500 to €171,938
- Taxes +€2,924
up €2,924 (+18.1%), from €16,149 to €19,073
- Staff costs -€2,343
down €2,343 (-1.7%), from €138,592 to €136,249
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 | €341,193 | €385,536 | +€44,343 | +13.0% |
| Fixed assets | 21/28 | €6,971 | €3,370 | -€3,600 | -51.6% |
| Intangible fixed assets | 21 | €360 | €75 | -€285 | -79.3% |
| Tangible fixed assets | 22/27 | €4,111 | €796 | -€3,315 | -80.6% |
| Furniture and vehicles | 24 | €4,111 | €796 | -€3,315 | -80.6% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €334,222 | €382,166 | +€47,944 | +14.3% |
| Stocks and contracts in progress | 3 | €39,200 | €42,681 | +€3,481 | +8.9% |
| Stocks | 30/36 | €39,200 | €42,681 | +€3,481 | +8.9% |
| Amounts receivable within one year | 40/41 | €195,543 | €174,338 | -€21,206 | -10.8% |
| Trade receivables | 40 | €184,647 | €158,351 | -€26,296 | -14.2% |
| Other amounts receivable | 41 | €10,897 | €15,986 | +€5,090 | +46.7% |
| Cash at bank and in hand | 54/58 | €93,799 | €159,326 | +€65,527 | +69.9% |
| Deferred charges and accrued income | 490/1 | €5,680 | €5,822 | +€141 | +2.5% |
| Total equity and liabilities | 10/49 | €341,193 | €385,536 | +€44,343 | +13.0% |
| Equity | 10/15 | €229,281 | €241,815 | +€12,534 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €210,681 | €223,215 | +€12,534 | +5.9% |
| Distributable reserves | 133 | €210,681 | €223,215 | +€12,534 | +5.9% |
| Amounts payable | 17/49 | €111,912 | €143,721 | +€31,810 | +28.4% |
| Amounts payable within one year | 42/48 | €111,912 | €143,721 | +€31,810 | +28.4% |
| Trade debts | 44 | €70,886 | €117,182 | +€46,296 | +65.3% |
| Suppliers | 440/4 | €70,886 | €117,182 | +€46,296 | +65.3% |
| Taxes, remuneration and social security | 45 | €40,561 | €26,075 | -€14,487 | -35.7% |
| Taxes | 450/3 | €24,227 | €11,462 | -€12,765 | -52.7% |
| Remuneration and social security | 454/9 | €16,334 | €14,613 | -€1,721 | -10.5% |
| Other amounts payable | 47/48 | €464 | €464 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €7,486 | +€7,486 | |
| Remuneration, social security and pensions | 62 | €138,592 | €136,249 | -€2,343 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,226 | €1,629 | -€597 | -26.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,763 | - | -€1,763 | |
| Other operating charges | 640/8 | €1,652 | €1,921 | +€270 | +16.3% |
| Non-recurring operating charges | 66A | - | €90 | +€90 | |
| Gross operating margin | 9900 | €196,500 | €171,938 | -€24,562 | -12.5% |
| Operating profit (loss) | 9901 | €52,268 | €32,049 | -€20,219 | -38.7% |
| Financial income | 75/76B | €483 | €49 | -€434 | -89.9% |
| Recurring financial income | 75 | €483 | €49 | -€434 | -89.9% |
| Financial charges | 65/66B | €438 | €491 | +€53 | +12.1% |
| Recurring financial charges | 65 | €438 | €491 | +€53 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €52,313 | €31,607 | -€20,706 | -39.6% |
| Income taxes | 67/77 | €16,149 | €19,073 | +€2,924 | +18.1% |
| Profit (loss) for the period | 9904 | €36,164 | €12,534 | -€23,630 | -65.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,164 | €12,534 | -€23,630 | -65.3% |
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 25 October 2026 via checked.be.