You & AI: 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.
You & AI
Largest movements
- Cash +€64,413
up €64,413 (+854%), from €7,542 to €71,955
mainly Receivables within one year (+€30,865) and Deferred charges and accrued income (+€24,582)
- Receivables within one year -€30,865
down €30,865 (-93.8%), from €32,898 to €2,033
of which Trade receivables: -€32,447
- Deferred charges and accrued income -€24,582
down €24,582 (-98.3%), from €25,000 to €418
- Reserves +€11,024
up €11,024 (+20.6%), from €53,521 to €64,545
- Tax, wage and social debts -€1,579
down €1,579 (-36.4%), from €4,342 to €2,763
- Gross operating margin -€43,643
down €43,643 (-74.6%), from €58,466 to €14,822
- Taxes +€1,883
up €1,883 (+214%), from €880 to €2,763
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 | €65,440 | €74,406 | +€8,966 | +13.7% |
| Current assets | 29/58 | €65,440 | €74,406 | +€8,966 | +13.7% |
| Amounts receivable within one year | 40/41 | €32,898 | €2,033 | -€30,865 | -93.8% |
| Trade receivables | 40 | €32,583 | €136 | -€32,447 | -99.6% |
| Other amounts receivable | 41 | €315 | €1,897 | +€1,582 | +502% |
| Cash at bank and in hand | 54/58 | €7,542 | €71,955 | +€64,413 | +854% |
| Deferred charges and accrued income | 490/1 | €25,000 | €418 | -€24,582 | -98.3% |
| Total equity and liabilities | 10/49 | €65,440 | €74,406 | +€8,966 | +13.7% |
| Equity | 10/15 | €59,521 | €70,545 | +€11,024 | +18.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €53,521 | €64,545 | +€11,024 | +20.6% |
| Distributable reserves | 133 | €53,521 | €64,545 | +€11,024 | +20.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €5,919 | €3,860 | -€2,058 | -34.8% |
| Amounts payable within one year | 42/48 | €5,919 | €3,860 | -€2,058 | -34.8% |
| Trade debts | 44 | €1,577 | €912 | -€664 | -42.1% |
| Suppliers | 440/4 | €1,577 | €912 | -€664 | -42.1% |
| Taxes, remuneration and social security | 45 | €4,342 | €2,763 | -€1,579 | -36.4% |
| Taxes | 450/3 | €4,342 | €2,763 | -€1,579 | -36.4% |
| Other amounts payable | 47/48 | €0 | €185 | +€185 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €517 | €520 | +€2 | +0.5% |
| Gross operating margin | 9900 | €58,466 | €14,822 | -€43,643 | -74.6% |
| Operating profit (loss) | 9901 | €57,948 | €14,303 | -€43,646 | -75.3% |
| Financial income | 75/76B | €31 | €1 | -€30 | -95.6% |
| Recurring financial income | 75 | €31 | €1 | -€30 | -95.6% |
| Financial charges | 65/66B | €244 | €517 | +€274 | +112% |
| Recurring financial charges | 65 | €244 | €517 | +€274 | +112% |
| Profit (loss) for the period before taxes | 9903 | €57,736 | €13,787 | -€43,949 | -76.1% |
| Income taxes | 67/77 | €880 | €2,763 | +€1,883 | +214% |
| Profit (loss) for the period | 9904 | €56,855 | €11,024 | -€45,832 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,855 | €11,024 | -€45,832 | -80.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.