AIDA: 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.
What changed
AIDA
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€29,902
2024 · €166,512-€136,610
Equity
€1.7m
2024 · €1.9m-€170,098
Cash
€1.0m
2024 · €827,867+€180,664
Balance sheet total
€4.8m
2024 · €3.3m+€1.5m
Largest movements
Assets
- Receivables within one year +€1.2m
up €1.2m (+51.7%), from €2.4m to €3.6m
of which Trade receivables: +€1.2m
- Cash +€180,664
up €180,664 (+21.8%), from €827,867 to €1.0m
mainly Trade debts (+€1.6m) and Net result for the year (+€29,902)
Equity and liabilities
- Trade debts +€1.6m
up €1.6m (+134%), from €1.2m to €2.8m
- Profit (loss) carried forward -€170,098
down €170,098 (-13.2%), from €1.3m to €1.1m
Income statement
- Gross operating margin -€237,735
down €237,735 (-36.0%), from €660,413 to €422,678
- Staff costs -€55,842
down €55,842 (-14.3%), from €390,267 to €334,426
- Taxes -€46,410
down €46,410 (-78.2%), from €59,355 to €12,946
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.
Result 2024
€166,512
Gross operating margin
-€237,735
Staff costs
+€55,842
Depreciation
+€471
Other operating charges
-€3,660
Financial income
+€172
Financial charges
+€1,891
Taxes
+€46,410
Result 2025
€29,902
raises the resultlowers the result
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.
From operations
+€414,794
Investment
-€34,129
Financing
-€200,000
Cash 2024
€827,867
From operations (derived)
+€414,794
Net result for the year
+€29,902
Depreciation
+€16,195
Stocks and contracts
-€24,211
Receivables within one year
-€1.2m
Deferred charges and accrued income
+€1,462
Trade debts
+€1.6m
Tax, wage and social debts
+€17,507
Other debts
-€20,000
Accrued charges and deferred income
-€4,806
Investment (derived)
-€34,129
Investment in fixed assets (net)
-€34,129
Financing
-€200,000
Contributions, distributions and other
-€200,000
Cash 2025
€1.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,339,732 | €4,790,465 | +€1.5m | +43.4% |
| Fixed assets | 21/28 | €102,841 | €120,775 | +€17,934 | +17.4% |
| Tangible fixed assets | 22/27 | €55,108 | €73,043 | +€17,934 | +32.5% |
| Plant, machinery and equipment | 23 | €27,623 | €40,753 | +€13,130 | +47.5% |
| Furniture and vehicles | 24 | €27,485 | €32,290 | +€4,804 | +17.5% |
| Financial fixed assets | 28 | €47,732 | €47,732 | = | 0.0% |
| Current assets | 29/58 | €3,236,891 | €4,669,690 | +€1.4m | +44.3% |
| Stocks and contracts in progress | 3 | €13,114 | €37,326 | +€24,211 | +185% |
| Stocks | 30/36 | €13,114 | €37,326 | +€24,211 | +185% |
| Amounts receivable within one year | 40/41 | €2,379,621 | €3,609,006 | +€1.2m | +51.7% |
| Trade receivables | 40 | €2,316,555 | €3,554,188 | +€1.2m | +53.4% |
| Other amounts receivable | 41 | €63,066 | €54,819 | -€8,247 | -13.1% |
| Cash at bank and in hand | 54/58 | €827,867 | €1,008,532 | +€180,664 | +21.8% |
| Deferred charges and accrued income | 490/1 | €16,288 | €14,826 | -€1,462 | -9.0% |
| Total equity and liabilities | 10/49 | €3,339,732 | €4,790,465 | +€1.5m | +43.4% |
| Equity | 10/15 | €1,865,414 | €1,695,316 | -€170,098 | -9.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €515,987 | €515,987 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,492 | €13,492 | = | 0.0% |
| Distributable reserves | 133 | €496,295 | €496,295 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,287,427 | €1,117,329 | -€170,098 | -13.2% |
| Amounts payable | 17/49 | €1,474,317 | €3,095,149 | +€1.6m | +110% |
| Amounts payable within one year | 42/48 | €1,468,500 | €3,094,137 | +€1.6m | +111% |
| Trade debts | 44 | €1,212,139 | €2,840,270 | +€1.6m | +134% |
| Suppliers | 440/4 | €1,212,139 | €2,840,270 | +€1.6m | +134% |
| Taxes, remuneration and social security | 45 | €36,360 | €53,867 | +€17,507 | +48.1% |
| Taxes | 450/3 | €12,999 | €14,891 | +€1,893 | +14.6% |
| Remuneration and social security | 454/9 | €23,362 | €38,976 | +€15,614 | +66.8% |
| Other amounts payable | 47/48 | €220,000 | €200,000 | -€20,000 | -9.1% |
| Accrued charges and deferred income | 492/3 | €5,818 | €1,012 | -€4,806 | -82.6% |
| Remuneration, social security and pensions | 62 | €390,267 | €334,426 | -€55,842 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,666 | €16,195 | -€471 | -2.8% |
| Other operating charges | 640/8 | €20,862 | €24,522 | +€3,660 | +17.5% |
| Gross operating margin | 9900 | €660,413 | €422,678 | -€237,735 | -36.0% |
| Operating profit (loss) | 9901 | €232,618 | €47,535 | -€185,083 | -79.6% |
| Financial income | 75/76B | €167 | €339 | +€172 | +103% |
| Recurring financial income | 75 | €167 | €339 | +€172 | +103% |
| Financial charges | 65/66B | €6,918 | €5,027 | -€1,891 | -27.3% |
| Recurring financial charges | 65 | €6,918 | €5,027 | -€1,891 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €225,867 | €42,848 | -€183,020 | -81.0% |
| Income taxes | 67/77 | €59,355 | €12,946 | -€46,410 | -78.2% |
| Profit (loss) for the period | 9904 | €166,512 | €29,902 | -€136,610 | -82.0% |
| Profit (loss) for the period to be appropriated | 9905 | €166,512 | €29,902 | -€136,610 | -82.0% |
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.