AIVER SERVICES: 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.
AIVER SERVICES
Largest movements
- Cash +€23,907
up €23,907 (+186%), from €12,830 to €36,737
mainly Net result for the year (+€13,645) and Other debts (+€8,718)
- Receivables within one year -€5,861
down €5,861 (-33.1%), from €17,706 to €11,845
of which Trade receivables: -€7,322
- Tangible fixed assets +€5,439
new in 2025: €5,439
- Profit (loss) carried forward +€12,812
up €12,812 (+107%), from €12,027 to €24,839
- Other debts +€8,718
up €8,718 (+97.3%), from €8,958 to €17,676
- Trade debts +€1,855
up €1,855 (+483%), from €384 to €2,239
- Accrued charges and deferred income +€1,174
new in 2025: €1,174
- Tax, wage and social debts -€982
down €982 (-15.8%), from €6,229 to €5,247
- Gross operating margin +€1,793
up €1,793 (+10.8%), from €16,586 to €18,379
- Depreciation +€494
new in 2025: €494
- Taxes +€263
up €263 (+8.0%), from €3,276 to €3,539
- Financial charges +€241
up €241 (+388%), from €62 to €303
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 | €30,598 | €54,176 | +€23,577 | +77.1% |
| Fixed assets | 21/28 | €62 | €5,500 | +€5,439 | +8,820% |
| Tangible fixed assets | 22/27 | - | €5,439 | +€5,439 | |
| Furniture and vehicles | 24 | - | €5,439 | +€5,439 | |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €30,537 | €48,675 | +€18,139 | +59.4% |
| Amounts receivable within one year | 40/41 | €17,706 | €11,845 | -€5,861 | -33.1% |
| Trade receivables | 40 | €17,706 | €10,385 | -€7,322 | -41.4% |
| Other amounts receivable | 41 | - | €1,461 | +€1,461 | |
| Cash at bank and in hand | 54/58 | €12,830 | €36,737 | +€23,907 | +186% |
| Deferred charges and accrued income | 490/1 | - | €93 | +€93 | |
| Total equity and liabilities | 10/49 | €30,598 | €54,176 | +€23,577 | +77.1% |
| Equity | 10/15 | €15,027 | €27,839 | +€12,812 | +85.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,027 | €24,839 | +€12,812 | +107% |
| Amounts payable | 17/49 | €15,572 | €26,337 | +€10,766 | +69.1% |
| Amounts payable within one year | 42/48 | €15,572 | €25,163 | +€9,591 | +61.6% |
| Trade debts | 44 | €384 | €2,239 | +€1,855 | +483% |
| Suppliers | 440/4 | €384 | €2,239 | +€1,855 | +483% |
| Taxes, remuneration and social security | 45 | €6,229 | €5,247 | -€982 | -15.8% |
| Taxes | 450/3 | €6,229 | €5,247 | -€982 | -15.8% |
| Other amounts payable | 47/48 | €8,958 | €17,676 | +€8,718 | +97.3% |
| Accrued charges and deferred income | 492/3 | - | €1,174 | +€1,174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €494 | +€494 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €16,586 | €18,379 | +€1,793 | +10.8% |
| Operating profit (loss) | 9901 | €16,198 | €17,484 | +€1,286 | +7.9% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €62 | €303 | +€241 | +388% |
| Recurring financial charges | 65 | €62 | €303 | +€241 | +388% |
| Profit (loss) for the period before taxes | 9903 | €16,136 | €17,184 | +€1,048 | +6.5% |
| Income taxes | 67/77 | €3,276 | €3,539 | +€263 | +8.0% |
| Profit (loss) for the period | 9904 | €12,860 | €13,645 | +€785 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,860 | €13,645 | +€785 | +6.1% |
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 13 October 2026 via checked.be.