AIZ Group: 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.
AIZ Group
Largest movements
- Tangible fixed assets +€17,250
new in 2025: €17,250
- Receivables within one year -€15,106
down €15,106 (-30.0%), from €50,422 to €35,316
of which Trade receivables: -€20,569
- Cash +€760
up €760 (+89.6%), from €848 to €1,608
mainly Receivables within one year (+€15,106) and Depreciation (+€5,750)
- Deferred charges and accrued income +€716
new in 2025: €716
- Current portion of long-term debt +€4,007
up €4,007 (+56.5%), from €7,094 to €11,101
- Debts after one year -€1,171
down €1,171 (-6.7%), from €17,574 to €16,403
- Trade debts +€966
up €966 (+6.6%), from €14,699 to €15,664
- Gross operating margin -€7,415
down €7,415 (-42.1%), from €17,621 to €10,206
- Depreciation +€5,750
new in 2025: €5,750
- Staff costs -€3,828
no longer reported in 2025 (was €3,828)
- Taxes +€859
no longer reported in 2025 (was -€859)
- Other operating charges +€844
up €844 (+88.8%), from €950 to €1,794
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 | €51,270 | €54,890 | +€3,620 | +7.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | - | €17,250 | +€17,250 | |
| Tangible fixed assets | 22/27 | - | €17,250 | +€17,250 | |
| Furniture and vehicles | 24 | - | €17,250 | +€17,250 | |
| Current assets | 29/58 | €51,270 | €37,640 | -€13,630 | -26.6% |
| Amounts receivable within one year | 40/41 | €50,422 | €35,316 | -€15,106 | -30.0% |
| Trade receivables | 40 | €40,253 | €19,683 | -€20,569 | -51.1% |
| Other amounts receivable | 41 | €10,169 | €15,632 | +€5,464 | +53.7% |
| Cash at bank and in hand | 54/58 | €848 | €1,608 | +€760 | +89.6% |
| Deferred charges and accrued income | 490/1 | - | €716 | +€716 | |
| Total equity and liabilities | 10/49 | €51,270 | €54,890 | +€3,620 | +7.1% |
| Equity | 10/15 | €11,609 | €11,690 | +€81 | +0.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,391 | -€3,310 | +€81 | +2.4% |
| Amounts payable | 17/49 | €39,661 | €43,200 | +€3,539 | +8.9% |
| Amounts payable after more than one year | 17 | €17,574 | €16,403 | -€1,171 | -6.7% |
| Financial debts | 170/4 | €17,574 | €16,403 | -€1,171 | -6.7% |
| Amounts payable within one year | 42/48 | €22,086 | €26,797 | +€4,710 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €7,094 | €11,101 | +€4,007 | +56.5% |
| Trade debts | 44 | €14,699 | €15,664 | +€966 | +6.6% |
| Suppliers | 440/4 | €14,699 | €15,664 | +€966 | +6.6% |
| Taxes, remuneration and social security | 45 | €293 | €32 | -€262 | -89.3% |
| Taxes | 450/3 | - | €32 | +€32 | |
| Remuneration and social security | 454/9 | €293 | - | -€293 | |
| Non-recurring operating income | 76A | - | €293 | +€293 | |
| Remuneration, social security and pensions | 62 | €3,828 | - | -€3,828 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,750 | +€5,750 | |
| Other operating charges | 640/8 | €950 | €1,794 | +€844 | +88.8% |
| Non-recurring operating charges | 66A | €26,656 | - | -€26,656 | |
| Gross operating margin | 9900 | €17,621 | €10,206 | -€7,415 | -42.1% |
| Operating profit (loss) | 9901 | -€13,813 | €2,662 | +€16,475 | |
| Financial income | 75/76B | €0 | €400 | +€400 | +121,112% |
| Recurring financial income | 75 | €0 | €400 | +€400 | +121,112% |
| Non-recurring financial income | 76B | - | €400 | +€400 | |
| Financial charges | 65/66B | €2,336 | €2,981 | +€645 | +27.6% |
| Recurring financial charges | 65 | €2,336 | €2,981 | +€645 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,148 | €81 | +€16,229 | |
| Income taxes | 67/77 | -€859 | - | +€859 | |
| Profit (loss) for the period | 9904 | -€15,289 | €81 | +€15,370 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,289 | €81 | +€15,370 |
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 13 October 2026 via checked.be.