AITNA: 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.
AITNA
Largest movements
- Receivables within one year +€42,189
up €42,189 (+127.6%), from €33,057 to €75,246
of which Trade receivables: +€30,345
- Cash +€4,548
up €4,548 (+3.9%), from €115,851 to €120,399
mainly Net result for the year (+€63,820) and Deferred charges and accrued income (+€25)
- Reserves +€62,020
up €62,020 (+66.1%), from €93,760 to €155,780
- Tax, wage and social debts -€8,487
down €8,487 (-19.1%), from €44,421 to €35,934
- Other debts -€5,000
down €5,000 (-73.5%), from €6,800 to €1,800
- Gross operating margin -€54,196
down €54,196 (-37.5%), from €144,586 to €90,391
- Taxes -€14,960
down €14,960 (-35.9%), from €41,668 to €26,708
- Depreciation -€1,978
no longer reported in 2025 (was €1,978)
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 | €148,933 | €195,645 | +€46,713 | +31.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Current assets | 29/58 | €148,933 | €195,645 | +€46,713 | +31.4% |
| Amounts receivable within one year | 40/41 | €33,057 | €75,246 | +€42,189 | +127.6% |
| Trade receivables | 40 | €26,933 | €57,278 | +€30,345 | +112.7% |
| Other amounts receivable | 41 | €6,124 | €17,968 | +€11,845 | +193.4% |
| Cash at bank and in hand | 54/58 | €115,851 | €120,399 | +€4,548 | +3.9% |
| Deferred charges and accrued income | 490/1 | €25 | - | -€25 | |
| Total equity and liabilities | 10/49 | €148,933 | €195,645 | +€46,713 | +31.4% |
| Equity | 10/15 | €94,760 | €156,780 | +€62,020 | +65.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €93,760 | €155,780 | +€62,020 | +66.1% |
| Distributable reserves | 133 | €93,760 | €155,780 | +€62,020 | +66.1% |
| Amounts payable | 17/49 | €54,173 | €38,865 | -€15,307 | -28.3% |
| Amounts payable within one year | 42/48 | €54,173 | €38,865 | -€15,307 | -28.3% |
| Trade debts | 44 | €2,952 | €1,131 | -€1,821 | -61.7% |
| Suppliers | 440/4 | €2,952 | €1,131 | -€1,821 | -61.7% |
| Taxes, remuneration and social security | 45 | €44,421 | €35,934 | -€8,487 | -19.1% |
| Taxes | 450/3 | €44,421 | €35,934 | -€8,487 | -19.1% |
| Other amounts payable | 47/48 | €6,800 | €1,800 | -€5,000 | -73.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,978 | - | -€1,978 | |
| Other operating charges | 640/8 | €176 | - | -€176 | |
| Gross operating margin | 9900 | €144,586 | €90,391 | -€54,196 | -37.5% |
| Operating profit (loss) | 9901 | €142,433 | €90,391 | -€52,042 | -36.5% |
| Financial income | 75/76B | €38 | €654 | +€616 | +1600.3% |
| Recurring financial income | 75 | €38 | €654 | +€616 | +1600.3% |
| Financial charges | 65/66B | €243 | €516 | +€273 | +112.2% |
| Recurring financial charges | 65 | €243 | €516 | +€273 | +112.2% |
| Profit (loss) for the period before taxes | 9903 | €142,228 | €90,529 | -€51,699 | -36.3% |
| Income taxes | 67/77 | €41,668 | €26,708 | -€14,960 | -35.9% |
| Profit (loss) for the period | 9904 | €100,560 | €63,820 | -€36,739 | -36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €100,560 | €63,820 | -€36,739 | -36.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.