A&Y BUSINESS: what changed
A&Y BUSINESS
Largest movements
- Stocks and contracts -€33,100
down €33,100 (-77.9%), from €42,500 to €9,400
- Receivables within one year -€16,704
down €16,704 (-61.1%), from €27,328 to €10,624
- Cash +€16,438
up €16,438 (+453%), from €3,627 to €20,065
mainly Stocks and contracts (+€33,100) and Receivables within one year (+€16,704)
- Trade debts -€24,549
down €24,549 (-71.1%), from €34,551 to €10,002
- Other debts -€7,094
down €7,094 (-51.2%), from €13,852 to €6,758
- Profit (loss) carried forward -€2,207
down €2,207 (-550%), from -€401 to -€2,608
- Gross operating margin -€14,332
down €14,332, from €12,279 to -€2,053
- Other operating charges -€1,000
no longer reported in 2025 (was €1,000)
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 | €73,456 | €40,089 | -€33,366 | -45.4% |
| Current assets | 29/58 | €73,456 | €40,089 | -€33,366 | -45.4% |
| Stocks and contracts in progress | 3 | €42,500 | €9,400 | -€33,100 | -77.9% |
| Stocks | 30/36 | €42,500 | €9,400 | -€33,100 | -77.9% |
| Amounts receivable within one year | 40/41 | €27,328 | €10,624 | -€16,704 | -61.1% |
| Trade receivables | 40 | €27,328 | €10,624 | -€16,704 | -61.1% |
| Cash at bank and in hand | 54/58 | €3,627 | €20,065 | +€16,438 | +453% |
| Total equity and liabilities | 10/49 | €73,456 | €40,089 | -€33,366 | -45.4% |
| Equity | 10/15 | €24,599 | €22,392 | -€2,207 | -9.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€401 | -€2,608 | -€2,207 | -550% |
| Amounts payable | 17/49 | €48,857 | €17,697 | -€31,160 | -63.8% |
| Amounts payable within one year | 42/48 | €48,857 | €17,697 | -€31,160 | -63.8% |
| Trade debts | 44 | €34,551 | €10,002 | -€24,549 | -71.1% |
| Suppliers | 440/4 | €34,551 | €10,002 | -€24,549 | -71.1% |
| Taxes, remuneration and social security | 45 | €454 | €937 | +€483 | +106% |
| Taxes | 450/3 | €454 | €937 | +€483 | +106% |
| Other amounts payable | 47/48 | €13,852 | €6,758 | -€7,094 | -51.2% |
| Other operating charges | 640/8 | €1,000 | - | -€1,000 | |
| Gross operating margin | 9900 | €12,279 | -€2,053 | -€14,332 | |
| Operating profit (loss) | 9901 | €11,279 | -€2,053 | -€13,332 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €170 | €153 | -€17 | -9.9% |
| Recurring financial charges | 65 | €170 | €153 | -€17 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €11,110 | -€2,207 | -€13,317 | |
| Profit (loss) for the period | 9904 | €11,110 | -€2,207 | -€13,317 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,110 | -€2,207 | -€13,317 |
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 2 November 2026 via checked.be.