AIC CONSTRUCT: what changed
AIC CONSTRUCT
Largest movements
- Receivables within one year +€17,474
up €17,474 (+114%), from €15,380 to €32,854
of which Trade receivables: +€18,771
- Cash -€10,360
down €10,360 (-80.4%), from €12,893 to €2,533
mainly Receivables within one year (-€17,474) and Trade debts (-€4,461)
- Tangible fixed assets -€10,121
down €10,121 (-39.9%), from €25,396 to €15,275
of which Plant, machinery and equipment: -€5,152
- Trade debts -€4,461
down €4,461 (-15.7%), from €28,363 to €23,902
- Profit (loss) carried forward +€1,936
up €1,936 (+280%), from €692 to €2,628
- Other debts -€756
down €756 (-43.4%), from €1,744 to €988
- Gross operating margin -€11,160
down €11,160 (-14.8%), from €75,603 to €64,443
- Staff costs -€5,480
down €5,480 (-9.9%), from €55,524 to €50,044
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,850 | €55,015 | -€2,835 | -4.9% |
| Fixed assets | 21/28 | €25,589 | €15,468 | -€10,121 | -39.6% |
| Tangible fixed assets | 22/27 | €25,396 | €15,275 | -€10,121 | -39.9% |
| Plant, machinery and equipment | 23 | €10,810 | €5,659 | -€5,152 | -47.7% |
| Furniture and vehicles | 24 | €14,586 | €9,616 | -€4,970 | -34.1% |
| Financial fixed assets | 28 | €193 | €193 | = | 0.0% |
| Current assets | 29/58 | €32,261 | €39,547 | +€7,287 | +22.6% |
| Amounts receivable within one year | 40/41 | €15,380 | €32,854 | +€17,474 | +114% |
| Trade receivables | 40 | €9,144 | €27,915 | +€18,771 | +205% |
| Other amounts receivable | 41 | €6,235 | €4,939 | -€1,297 | -20.8% |
| Cash at bank and in hand | 54/58 | €12,893 | €2,533 | -€10,360 | -80.4% |
| Deferred charges and accrued income | 490/1 | €3,988 | €4,161 | +€173 | +4.3% |
| Total equity and liabilities | 10/49 | €57,850 | €55,015 | -€2,835 | -4.9% |
| Equity | 10/15 | €19,292 | €21,228 | +€1,936 | +10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €692 | €2,628 | +€1,936 | +280% |
| Amounts payable | 17/49 | €38,558 | €33,788 | -€4,771 | -12.4% |
| Amounts payable within one year | 42/48 | €38,558 | €33,788 | -€4,771 | -12.4% |
| Trade debts | 44 | €28,363 | €23,902 | -€4,461 | -15.7% |
| Suppliers | 440/4 | €28,363 | €23,902 | -€4,461 | -15.7% |
| Taxes, remuneration and social security | 45 | €8,451 | €8,898 | +€447 | +5.3% |
| Taxes | 450/3 | €246 | €237 | -€10 | -3.9% |
| Remuneration and social security | 454/9 | €8,205 | €8,661 | +€456 | +5.6% |
| Other amounts payable | 47/48 | €1,744 | €988 | -€756 | -43.4% |
| Remuneration, social security and pensions | 62 | €55,524 | €50,044 | -€5,480 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,937 | €10,627 | +€690 | +6.9% |
| Other operating charges | 640/8 | €1,549 | €1,269 | -€280 | -18.1% |
| Gross operating margin | 9900 | €75,603 | €64,443 | -€11,160 | -14.8% |
| Operating profit (loss) | 9901 | €8,593 | €2,504 | -€6,089 | -70.9% |
| Financial charges | 65/66B | €247 | €568 | +€321 | +130% |
| Recurring financial charges | 65 | €247 | €568 | +€321 | +130% |
| Profit (loss) for the period before taxes | 9903 | €8,346 | €1,936 | -€6,410 | -76.8% |
| Profit (loss) for the period | 9904 | €8,346 | €1,936 | -€6,410 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,346 | €1,936 | -€6,410 | -76.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.