AIUS: 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.
AIUS
Largest movements
- Cash -€33,080
down €33,080 (-23.5%), from €140,557 to €107,477
mainly Net result for the year (-€28,959) and Other debts (-€7,400)
- Receivables within one year -€10,837
down €10,837 (-73.2%), from €14,796 to €3,959
of which Trade receivables: -€7,166
- Tangible fixed assets -€2,780
down €2,780 (-100%), from €2,780 to €0
- Reserves -€28,959
down €28,959 (-44.7%), from €64,810 to €35,851
- Other debts -€7,400
down €7,400 (-11.5%), from €64,320 to €56,920
- Tax, wage and social debts -€7,064
down €7,064 (-95.1%), from €7,431 to €367
of which Taxes: -€5,514
- Accrued charges and deferred income -€2,495
down €2,495 (-100%), from €2,495 to €0
- Gross operating margin -€53,100
down €53,100, from €28,038 to -€25,062
- Taxes -€6,283
down €6,283 (-96.9%), from €6,486 to €202
- Depreciation -€1,199
down €1,199 (-30.1%), from €3,980 to €2,780
- Financial charges -€978
down €978 (-95.2%), from €1,027 to €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.
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 | €158,794 | €111,928 | -€46,866 | -29.5% |
| Fixed assets | 21/28 | €2,780 | €0 | -€2,780 | -100% |
| Tangible fixed assets | 22/27 | €2,780 | €0 | -€2,780 | -100% |
| Furniture and vehicles | 24 | €2,780 | €0 | -€2,780 | -100% |
| Current assets | 29/58 | €156,014 | €111,928 | -€44,086 | -28.3% |
| Amounts receivable within one year | 40/41 | €14,796 | €3,959 | -€10,837 | -73.2% |
| Trade receivables | 40 | €10,796 | €3,630 | -€7,166 | -66.4% |
| Other amounts receivable | 41 | €4,000 | €329 | -€3,671 | -91.8% |
| Cash at bank and in hand | 54/58 | €140,557 | €107,477 | -€33,080 | -23.5% |
| Deferred charges and accrued income | 490/1 | €660 | €492 | -€168 | -25.5% |
| Total equity and liabilities | 10/49 | €158,794 | €111,928 | -€46,866 | -29.5% |
| Equity | 10/15 | €83,410 | €54,451 | -€28,959 | -34.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,810 | €35,851 | -€28,959 | -44.7% |
| Distributable reserves | 133 | €64,810 | €35,851 | -€28,959 | -44.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €75,384 | €57,477 | -€17,907 | -23.8% |
| Amounts payable within one year | 42/48 | €72,889 | €57,477 | -€15,412 | -21.1% |
| Trade debts | 44 | €1,139 | €190 | -€948 | -83.3% |
| Suppliers | 440/4 | €1,139 | €190 | -€948 | -83.3% |
| Taxes, remuneration and social security | 45 | €7,431 | €367 | -€7,064 | -95.1% |
| Taxes | 450/3 | €5,881 | €367 | -€5,514 | -93.8% |
| Remuneration and social security | 454/9 | €1,550 | €0 | -€1,550 | -100% |
| Other amounts payable | 47/48 | €64,320 | €56,920 | -€7,400 | -11.5% |
| Accrued charges and deferred income | 492/3 | €2,495 | €0 | -€2,495 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,980 | €2,780 | -€1,199 | -30.1% |
| Other operating charges | 640/8 | €1,053 | €865 | -€188 | -17.8% |
| Gross operating margin | 9900 | €28,038 | -€25,062 | -€53,100 | |
| Operating profit (loss) | 9901 | €23,006 | -€28,707 | -€51,713 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,027 | €50 | -€978 | -95.2% |
| Recurring financial charges | 65 | €1,027 | €50 | -€978 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | €21,979 | -€28,757 | -€50,735 | |
| Income taxes | 67/77 | €6,486 | €202 | -€6,283 | -96.9% |
| Profit (loss) for the period | 9904 | €15,493 | -€28,959 | -€44,452 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,493 | -€28,959 | -€44,452 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.