AAYA: 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.
AAYA
Largest movements
- Receivables within one year +€76,773
up €76,773 (+72.3%), from €106,254 to €183,026
- Cash -€12,641
down €12,641 (-39.6%), from €31,943 to €19,302
mainly Receivables within one year (-€76,773) and Trade debts (-€5,077)
- Tangible fixed assets -€7,867
down €7,867 (-39.0%), from €20,180 to €12,313
of which Leasing and similar rights: -€4,967
- Debts after one year +€33,363
up €33,363 (+83.0%), from €40,172 to €73,535
- Tax, wage and social debts +€27,770
up €27,770 (+32.8%), from €84,759 to €112,529
of which Remuneration and social security: +€30,450
- Trade debts -€5,077
down €5,077 (-24.3%), from €20,911 to €15,834
- Staff costs +€128,872
up €128,872 (+44.6%), from €288,906 to €417,778
- Gross operating margin +€108,957
up €108,957 (+32.7%), from €333,409 to €442,366
- Taxes -€8,213
no longer reported in 2025 (was €8,213)
- Other operating charges +€4,898
up €4,898 (+102.7%), from €4,770 to €9,668
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 | €203,064 | €258,640 | +€55,576 | +27.4% |
| Fixed assets | 21/28 | €49,175 | €41,308 | -€7,867 | -16.0% |
| Tangible fixed assets | 22/27 | €20,180 | €12,313 | -€7,867 | -39.0% |
| Furniture and vehicles | 24 | €9,272 | €6,607 | -€2,665 | -28.7% |
| Leasing and similar rights | 25 | €9,450 | €4,483 | -€4,967 | -52.6% |
| Other tangible fixed assets | 26 | €1,458 | €1,223 | -€235 | -16.1% |
| Financial fixed assets | 28 | €28,995 | €28,995 | = | 0.0% |
| Current assets | 29/58 | €153,889 | €217,332 | +€63,443 | +41.2% |
| Stocks and contracts in progress | 3 | €13,099 | €13,154 | +€55 | +0.4% |
| Stocks | 30/36 | €13,099 | €13,154 | +€55 | +0.4% |
| Amounts receivable within one year | 40/41 | €106,254 | €183,026 | +€76,773 | +72.3% |
| Trade receivables | 40 | €106,254 | €183,026 | +€76,773 | +72.3% |
| Cash at bank and in hand | 54/58 | €31,943 | €19,302 | -€12,641 | -39.6% |
| Deferred charges and accrued income | 490/1 | €2,594 | €1,850 | -€744 | -28.7% |
| Total equity and liabilities | 10/49 | €203,064 | €258,640 | +€55,576 | +27.4% |
| Equity | 10/15 | €55,690 | €56,742 | +€1,052 | +1.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,690 | €54,742 | +€1,052 | +2.0% |
| Amounts payable | 17/49 | €147,374 | €201,898 | +€54,524 | +37.0% |
| Amounts payable after more than one year | 17 | €40,172 | €73,535 | +€33,363 | +83.0% |
| Financial debts | 170/4 | €40,172 | €73,535 | +€33,363 | +83.0% |
| Amounts payable within one year | 42/48 | €107,202 | €128,363 | +€21,161 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €1,532 | - | -€1,532 | |
| Trade debts | 44 | €20,911 | €15,834 | -€5,077 | -24.3% |
| Suppliers | 440/4 | €20,911 | €15,834 | -€5,077 | -24.3% |
| Taxes, remuneration and social security | 45 | €84,759 | €112,529 | +€27,770 | +32.8% |
| Taxes | 450/3 | €45,021 | €42,341 | -€2,680 | -6.0% |
| Remuneration and social security | 454/9 | €39,738 | €70,188 | +€30,450 | +76.6% |
| Remuneration, social security and pensions | 62 | €288,906 | €417,778 | +€128,872 | +44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,225 | €11,009 | -€216 | -1.9% |
| Other operating charges | 640/8 | €4,770 | €9,668 | +€4,898 | +102.7% |
| Gross operating margin | 9900 | €333,409 | €442,366 | +€108,957 | +32.7% |
| Operating profit (loss) | 9901 | €28,508 | €3,912 | -€24,596 | -86.3% |
| Financial income | 75/76B | €30 | €0 | -€30 | -100.0% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -100.0% |
| Financial charges | 65/66B | €1,679 | €2,860 | +€1,181 | +70.3% |
| Recurring financial charges | 65 | €1,679 | €2,860 | +€1,181 | +70.3% |
| Profit (loss) for the period before taxes | 9903 | €26,859 | €1,052 | -€25,807 | -96.1% |
| Income taxes | 67/77 | €8,213 | - | -€8,213 | |
| Profit (loss) for the period | 9904 | €18,647 | €1,052 | -€17,595 | -94.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,647 | €1,052 | -€17,595 | -94.4% |
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.