AOTECH: 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.
AOTECH
Largest movements
- Cash +€862
up €862 (+56.7%), from €1,521 to €2,382
mainly Other debts (+€5,340) and Depreciation (+€730)
- Tangible fixed assets -€730
down €730 (-51.5%), from €1,419 to €688
- Deferred charges and accrued income -€101
down €101 (-18.7%), from €540 to €439
- Profit (loss) carried forward -€5,437
down €5,437 (-8.3%), from -€65,562 to -€70,999
- Other debts +€5,340
up €5,340 (+9.7%), from €54,957 to €60,297
- Tax, wage and social debts +€140
up €140 (+78.5%), from €178 to €317
- Gross operating margin +€4,103
up €4,103 (+50.3%), from -€8,158 to -€4,056
- Depreciation -€102
down €102 (-12.3%), from €833 to €730
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,836 | €3,875 | +€40 | +1.0% |
| Fixed assets | 21/28 | €1,419 | €688 | -€730 | -51.5% |
| Tangible fixed assets | 22/27 | €1,419 | €688 | -€730 | -51.5% |
| Furniture and vehicles | 24 | €1,419 | €688 | -€730 | -51.5% |
| Current assets | 29/58 | €2,417 | €3,187 | +€770 | +31.9% |
| Amounts receivable within one year | 40/41 | €357 | €366 | +€9 | +2.6% |
| Other amounts receivable | 41 | €357 | €366 | +€9 | +2.6% |
| Cash at bank and in hand | 54/58 | €1,521 | €2,382 | +€862 | +56.7% |
| Deferred charges and accrued income | 490/1 | €540 | €439 | -€101 | -18.7% |
| Total equity and liabilities | 10/49 | €3,836 | €3,875 | +€40 | +1.0% |
| Equity | 10/15 | -€51,302 | -€56,739 | -€5,437 | -10.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€65,562 | -€70,999 | -€5,437 | -8.3% |
| Amounts payable | 17/49 | €55,137 | €60,614 | +€5,477 | +9.9% |
| Amounts payable within one year | 42/48 | €55,137 | €60,614 | +€5,477 | +9.9% |
| Trade debts | 44 | €3 | - | -€3 | |
| Suppliers | 440/4 | €3 | - | -€3 | |
| Taxes, remuneration and social security | 45 | €178 | €317 | +€140 | +78.5% |
| Taxes | 450/3 | €178 | €317 | +€140 | +78.5% |
| Other amounts payable | 47/48 | €54,957 | €60,297 | +€5,340 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €833 | €730 | -€102 | -12.3% |
| Other operating charges | 640/8 | €384 | €437 | +€53 | +13.8% |
| Gross operating margin | 9900 | -€8,158 | -€4,056 | +€4,103 | +50.3% |
| Operating profit (loss) | 9901 | -€9,375 | -€5,223 | +€4,152 | +44.3% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €130 | €75 | -€56 | -42.7% |
| Recurring financial charges | 65 | €130 | €75 | -€56 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,502 | -€5,298 | +€4,205 | +44.2% |
| Income taxes | 67/77 | €178 | €140 | -€38 | -21.5% |
| Profit (loss) for the period | 9904 | -€9,680 | -€5,437 | +€4,243 | +43.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,680 | -€5,437 | +€4,243 | +43.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.