IMMO - AEROCLIM: what changed
Two fiscal 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.
IMMO - AEROCLIM
Largest movements
- Cash +€288,384
up €288,384 (+436.5%), from €66,067 to €354,451
mainly Net result for the year (+€495,555) and Depreciation (+€173,158)
- Tangible fixed assets -€173,158
down €173,158 (-4.6%), from €3.8m to €3.6m
- Debts after one year -€543,456
down €543,456 (-54.9%), from €990,628 to €447,172
- Reserves +€495,555
up €495,555 (+25.3%), from €2.0m to €2.5m
of which Distributable reserves: +€495,555
- Tax, wage and social debts +€105,121
up €105,121 (+52.2%), from €201,314 to €306,435
- Trade debts +€45,598
up €45,598 (+41.4%), from €110,058 to €155,656
- Gross operating margin +€14,788
up €14,788 (+1.7%), from €893,429 to €908,218
- Depreciation -€9,853
down €9,853 (-5.4%), from €183,011 to €173,158
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.
Cash bridge derived
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 | €3,901,909 | €4,017,925 | +€116,016 | +3.0% |
| Fixed assets | 21/28 | €3,798,919 | €3,625,761 | -€173,158 | -4.6% |
| Tangible fixed assets | 22/27 | €3,798,919 | €3,625,761 | -€173,158 | -4.6% |
| Land and buildings | 22 | €3,798,919 | €3,625,761 | -€173,158 | -4.6% |
| Current assets | 29/58 | €102,990 | €392,164 | +€289,174 | +280.8% |
| Amounts receivable within one year | 40/41 | €36,923 | €37,712 | +€790 | +2.1% |
| Trade receivables | 40 | €36,923 | €37,712 | +€790 | +2.1% |
| Cash at bank and in hand | 54/58 | €66,067 | €354,451 | +€288,384 | +436.5% |
| Total equity and liabilities | 10/49 | €3,901,909 | €4,017,925 | +€116,016 | +3.0% |
| Equity | 10/15 | €2,060,480 | €2,556,034 | +€495,555 | +24.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,960,480 | €2,456,034 | +€495,555 | +25.3% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €1,950,480 | €2,446,034 | +€495,555 | +25.4% |
| Amounts payable | 17/49 | €1,841,429 | €1,461,891 | -€379,539 | -20.6% |
| Amounts payable after more than one year | 17 | €990,628 | €447,172 | -€543,456 | -54.9% |
| Financial debts | 170/4 | €990,628 | €447,172 | -€543,456 | -54.9% |
| Amounts payable within one year | 42/48 | €850,802 | €1,014,718 | +€163,917 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €538,376 | €543,456 | +€5,080 | +0.9% |
| Trade debts | 44 | €110,058 | €155,656 | +€45,598 | +41.4% |
| Suppliers | 440/4 | €110,058 | €155,656 | +€45,598 | +41.4% |
| Taxes, remuneration and social security | 45 | €201,314 | €306,435 | +€105,121 | +52.2% |
| Taxes | 450/3 | €201,314 | €306,435 | +€105,121 | +52.2% |
| Other amounts payable | 47/48 | €1,054 | €9,172 | +€8,118 | +770.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183,011 | €173,158 | -€9,853 | -5.4% |
| Other operating charges | 640/8 | €48,419 | €51,302 | +€2,883 | +6.0% |
| Gross operating margin | 9900 | €893,429 | €908,218 | +€14,788 | +1.7% |
| Operating profit (loss) | 9901 | €661,999 | €683,758 | +€21,759 | +3.3% |
| Financial charges | 65/66B | €17,180 | €12,106 | -€5,074 | -29.5% |
| Recurring financial charges | 65 | €17,180 | €12,106 | -€5,074 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €644,819 | €671,652 | +€26,833 | +4.2% |
| Income taxes | 67/77 | €175,713 | €176,097 | +€384 | +0.2% |
| Profit (loss) for the period | 9904 | €469,106 | €495,555 | +€26,449 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €469,106 | €495,555 | +€26,449 | +5.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.