AAYANASIF: 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.
AAYANASIF
Largest movements
- Receivables within one year +€92,039
up €92,039 (+229%), from €40,182 to €132,221
of which Trade receivables: +€54,869
- Stocks and contracts +€18,253
up €18,253 (+61.8%), from €29,550 to €47,803
- Tangible fixed assets -€10,265
down €10,265 (-23.2%), from €44,298 to €34,033
- Financial fixed assets +€4,700
new in 2025: €4,700
- Trade debts +€83,995
up €83,995 (+2,555%), from €3,288 to €87,283
- Debts after one year +€57,731
up €57,731 (+226%), from €25,581 to €83,312
of which Other amounts payable: +€65,000
- Other debts -€54,814
no longer reported in 2025 (was €54,814)
- Profit (loss) carried forward +€12,530
new in 2025: €12,530
- Tax, wage and social debts +€4,868
up €4,868 (+71.3%), from €6,832 to €11,700
of which Taxes: +€3,368
- Depreciation +€3,234
up €3,234 (+46.0%), from €7,031 to €10,265
- Taxes -€1,964
down €1,964 (-36.8%), from €5,332 to €3,368
- Financial income +€1,009
up €1,009 (+195%), from €517 to €1,526
- Gross operating margin -€924
down €924 (-3.4%), from €27,169 to €26,245
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 | €115,963 | €220,015 | +€104,052 | +89.7% |
| Fixed assets | 21/28 | €44,298 | €38,733 | -€5,565 | -12.6% |
| Tangible fixed assets | 22/27 | €44,298 | €34,033 | -€10,265 | -23.2% |
| Furniture and vehicles | 24 | €44,298 | €34,033 | -€10,265 | -23.2% |
| Financial fixed assets | 28 | - | €4,700 | +€4,700 | |
| Current assets | 29/58 | €71,665 | €181,282 | +€109,617 | +153% |
| Stocks and contracts in progress | 3 | €29,550 | €47,803 | +€18,253 | +61.8% |
| Stocks | 30/36 | €29,550 | €47,803 | +€18,253 | +61.8% |
| Amounts receivable within one year | 40/41 | €40,182 | €132,221 | +€92,039 | +229% |
| Trade receivables | 40 | €37,086 | €91,955 | +€54,869 | +148% |
| Other amounts receivable | 41 | €3,096 | €40,266 | +€37,170 | +1,201% |
| Cash at bank and in hand | 54/58 | €1,799 | €1,228 | -€571 | -31.7% |
| Deferred charges and accrued income | 490/1 | €134 | €30 | -€104 | -77.6% |
| Total equity and liabilities | 10/49 | €115,963 | €220,015 | +€104,052 | +89.7% |
| Equity | 10/15 | €15,750 | €28,280 | +€12,530 | +79.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €13,750 | €13,750 | = | 0.0% |
| Distributable reserves | 133 | €13,750 | €13,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €12,530 | +€12,530 | |
| Amounts payable | 17/49 | €100,213 | €191,735 | +€91,522 | +91.3% |
| Amounts payable after more than one year | 17 | €25,581 | €83,312 | +€57,731 | +226% |
| Financial debts | 170/4 | €25,581 | €18,312 | -€7,269 | -28.4% |
| Other amounts payable | 178/9 | - | €65,000 | +€65,000 | |
| Amounts payable within one year | 42/48 | €71,890 | €106,258 | +€34,368 | +47.8% |
| Current portion of amounts payable after more than one year | 42 | €6,956 | €7,275 | +€319 | +4.6% |
| Trade debts | 44 | €3,288 | €87,283 | +€83,995 | +2,555% |
| Suppliers | 440/4 | €3,288 | €87,283 | +€83,995 | +2,555% |
| Taxes, remuneration and social security | 45 | €6,832 | €11,700 | +€4,868 | +71.3% |
| Taxes | 450/3 | €5,332 | €8,700 | +€3,368 | +63.2% |
| Remuneration and social security | 454/9 | €1,500 | €3,000 | +€1,500 | +100% |
| Other amounts payable | 47/48 | €54,814 | - | -€54,814 | |
| Accrued charges and deferred income | 492/3 | €2,742 | €2,165 | -€577 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,031 | €10,265 | +€3,234 | +46.0% |
| Other operating charges | 640/8 | €188 | €221 | +€33 | +17.6% |
| Gross operating margin | 9900 | €27,169 | €26,245 | -€924 | -3.4% |
| Operating profit (loss) | 9901 | €19,950 | €15,759 | -€4,191 | -21.0% |
| Financial income | 75/76B | €517 | €1,526 | +€1,009 | +195% |
| Recurring financial income | 75 | €517 | €1,526 | +€1,009 | +195% |
| Financial charges | 65/66B | €1,385 | €1,387 | +€2 | +0.1% |
| Recurring financial charges | 65 | €1,385 | €1,387 | +€2 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €19,082 | €15,898 | -€3,184 | -16.7% |
| Income taxes | 67/77 | €5,332 | €3,368 | -€1,964 | -36.8% |
| Profit (loss) for the period | 9904 | €13,750 | €12,530 | -€1,220 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,750 | €12,530 | -€1,220 | -8.9% |
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 13 October 2026 via checked.be.