NEW AIM: 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.
NEW AIM
Largest movements
- Cash -€54,759
down €54,759 (-48.3%), from €113,274 to €58,515
mainly Receivables after one year (-€50,000) and Contributions, distributions and other (-€42,113)
- Receivables after one year +€50,000
new in 2025: €50,000
- Receivables within one year -€24,737
down €24,737 (-65.9%), from €37,533 to €12,795
of which Trade receivables: -€24,715
- Deferred charges and accrued income -€2,074
down €2,074 (-99.7%), from €2,080 to €6
- Reserves -€27,975
down €27,975 (-66.4%), from €42,113 to €14,138
- Tax, wage and social debts -€5,340
down €5,340 (-52.1%), from €10,250 to €4,910
- Trade debts +€2,813
up €2,813 (+107.9%), from €2,608 to €5,421
- Gross operating margin -€2,111
down €2,111 (-10.0%), from €21,078 to €18,967
- Other operating charges -€1,139
down €1,139 (-65.1%), from €1,748 to €610
- Financial charges -€365
down €365 (-82.7%), from €442 to €76
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 | €152,886 | €121,316 | -€31,570 | -20.6% |
| Current assets | 29/58 | €152,886 | €121,316 | -€31,570 | -20.6% |
| Amounts receivable after more than one year | 29 | - | €50,000 | +€50,000 | |
| Other amounts receivable | 291 | - | €50,000 | +€50,000 | |
| Amounts receivable within one year | 40/41 | €37,533 | €12,795 | -€24,737 | -65.9% |
| Trade receivables | 40 | €37,510 | €12,795 | -€24,715 | -65.9% |
| Other amounts receivable | 41 | €23 | - | -€23 | |
| Cash at bank and in hand | 54/58 | €113,274 | €58,515 | -€54,759 | -48.3% |
| Deferred charges and accrued income | 490/1 | €2,080 | €6 | -€2,074 | -99.7% |
| Total equity and liabilities | 10/49 | €152,886 | €121,316 | -€31,570 | -20.6% |
| Equity | 10/15 | €52,113 | €24,138 | -€27,975 | -53.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €42,113 | €14,138 | -€27,975 | -66.4% |
| Distributable reserves | 133 | €42,113 | €14,138 | -€27,975 | -66.4% |
| Amounts payable | 17/49 | €100,773 | €97,179 | -€3,595 | -3.6% |
| Amounts payable within one year | 42/48 | €100,332 | €96,531 | -€3,801 | -3.8% |
| Trade debts | 44 | €2,608 | €5,421 | +€2,813 | +107.9% |
| Suppliers | 440/4 | €2,608 | €5,421 | +€2,813 | +107.9% |
| Taxes, remuneration and social security | 45 | €10,250 | €4,910 | -€5,340 | -52.1% |
| Taxes | 450/3 | €10,250 | €4,910 | -€5,340 | -52.1% |
| Other amounts payable | 47/48 | €87,474 | €86,201 | -€1,273 | -1.5% |
| Accrued charges and deferred income | 492/3 | €442 | €647 | +€206 | +46.6% |
| Other operating charges | 640/8 | €1,748 | €610 | -€1,139 | -65.1% |
| Gross operating margin | 9900 | €21,078 | €18,967 | -€2,111 | -10.0% |
| Operating profit (loss) | 9901 | €19,330 | €18,357 | -€972 | -5.0% |
| Financial charges | 65/66B | €442 | €76 | -€365 | -82.7% |
| Recurring financial charges | 65 | €442 | €76 | -€365 | -82.7% |
| Profit (loss) for the period before taxes | 9903 | €18,888 | €18,281 | -€607 | -3.2% |
| Income taxes | 67/77 | €3,977 | €4,144 | +€166 | +4.2% |
| Profit (loss) for the period | 9904 | €14,910 | €14,138 | -€773 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,910 | €14,138 | -€773 | -5.2% |
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 4 October 2026 via checked.be.