AOI-Tek: 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.
AOI-Tek
Largest movements
- Tangible fixed assets -€13,304
down €13,304 (-41.7%), from €31,895 to €18,590
of which Plant, machinery and equipment: -€6,926
- Receivables within one year +€8,604
up €8,604 (+28.4%), from €30,271 to €38,876
of which Other amounts receivable: +€30,714
- Cash +€5,665
up €5,665 (+934.9%), from €606 to €6,271
- Deferred charges and accrued income +€1,294
up €1,294 (+241.1%), from €537 to €1,831
- Profit (loss) carried forward +€6,161
up €6,161 (+21.4%), from €28,843 to €35,005
- Trade debts -€4,211
down €4,211 (-90.5%), from €4,652 to €441
- Gross operating margin +€32,496
up €32,496, from -€8,174 to €24,322
- Taxes -€11,694
down €11,694 (-97.4%), from €12,007 to €312
- Financial income +€1,545
new in 2025: €1,545
- Other operating charges -€390
down €390 (-83.8%), from €466 to €75
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,359 | €65,618 | +€2,259 | +3.6% |
| Fixed assets | 21/28 | €31,945 | €18,640 | -€13,304 | -41.6% |
| Tangible fixed assets | 22/27 | €31,895 | €18,590 | -€13,304 | -41.7% |
| Plant, machinery and equipment | 23 | €7,630 | €704 | -€6,926 | -90.8% |
| Furniture and vehicles | 24 | €24,264 | €17,886 | -€6,378 | -26.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €31,414 | €46,977 | +€15,563 | +49.5% |
| Amounts receivable within one year | 40/41 | €30,271 | €38,876 | +€8,604 | +28.4% |
| Trade receivables | 40 | €24,921 | €2,811 | -€22,110 | -88.7% |
| Other amounts receivable | 41 | €5,350 | €36,065 | +€30,714 | +574.1% |
| Cash at bank and in hand | 54/58 | €606 | €6,271 | +€5,665 | +934.9% |
| Deferred charges and accrued income | 490/1 | €537 | €1,831 | +€1,294 | +241.1% |
| Total equity and liabilities | 10/49 | €63,359 | €65,618 | +€2,259 | +3.6% |
| Equity | 10/15 | €58,703 | €64,865 | +€6,161 | +10.5% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,843 | €35,005 | +€6,161 | +21.4% |
| Amounts payable | 17/49 | €4,655 | €753 | -€3,902 | -83.8% |
| Amounts payable within one year | 42/48 | €4,655 | €753 | -€3,902 | -83.8% |
| Trade debts | 44 | €4,652 | €441 | -€4,211 | -90.5% |
| Suppliers | 440/4 | €4,652 | €441 | -€4,211 | -90.5% |
| Taxes, remuneration and social security | 45 | €4 | €312 | +€309 | +8457.5% |
| Taxes | 450/3 | €4 | €312 | +€309 | +8457.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,951 | €10,010 | +€58 | +0.6% |
| Other operating charges | 640/8 | €466 | €75 | -€390 | -83.8% |
| Gross operating margin | 9900 | -€8,174 | €24,322 | +€32,496 | |
| Operating profit (loss) | 9901 | -€18,591 | €14,237 | +€32,828 | |
| Financial income | 75/76B | - | €1,545 | +€1,545 | |
| Recurring financial income | 75 | - | €1,545 | +€1,545 | |
| Financial charges | 65/66B | €108 | €104 | -€4 | -3.8% |
| Recurring financial charges | 65 | €108 | €104 | -€4 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,699 | €15,678 | +€34,377 | |
| Income taxes | 67/77 | €12,007 | €312 | -€11,694 | -97.4% |
| Profit (loss) for the period | 9904 | -€30,706 | €15,366 | +€46,071 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,706 | €15,366 | +€46,071 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.