AAYUSHI: 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.
AAYUSHI
Largest movements
- Tangible fixed assets -€7,295
down €7,295 (-20.6%), from €35,464 to €28,169
- Cash -€6,980
down €6,980 (-88.1%), from €7,926 to €946
mainly Other debts (-€9,184) and Net result for the year (-€8,308)
- Receivables within one year -€2,888
down €2,888 (-69.3%), from €4,167 to €1,278
of which Other amounts receivable: -€2,739
- Other debts -€9,184
down €9,184 (-35.4%), from €25,933 to €16,748
- Profit (loss) carried forward -€8,308
down €8,308 (-68.2%), from €12,177 to €3,869
- Tax, wage and social debts +€1,050
up €1,050 (+41.9%), from €2,506 to €3,557
of which Remuneration and social security: +€1,800
- Purchases and services +€8,149
up €8,149 (+3.2%), from €252,005 to €260,154
- Depreciation +€6,404
up €6,404 (+719.3%), from €890 to €7,295
- Turnover +€5,866
up €5,866 (+2.3%), from €249,883 to €255,748
- Other operating charges +€3,432
up €3,432 (+271.1%), from €1,266 to €4,698
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 | €62,072 | €45,288 | -€16,784 | -27.0% |
| Fixed assets | 21/28 | €35,464 | €28,169 | -€7,295 | -20.6% |
| Tangible fixed assets | 22/27 | €35,464 | €28,169 | -€7,295 | -20.6% |
| Furniture and vehicles | 24 | €35,464 | €28,169 | -€7,295 | -20.6% |
| Current assets | 29/58 | €26,608 | €17,119 | -€9,489 | -35.7% |
| Stocks and contracts in progress | 3 | €14,516 | €14,895 | +€379 | +2.6% |
| Stocks | 30/36 | €14,516 | €14,895 | +€379 | +2.6% |
| Amounts receivable within one year | 40/41 | €4,167 | €1,278 | -€2,888 | -69.3% |
| Trade receivables | 40 | €1,272 | €1,122 | -€150 | -11.8% |
| Other amounts receivable | 41 | €2,895 | €156 | -€2,739 | -94.6% |
| Cash at bank and in hand | 54/58 | €7,926 | €946 | -€6,980 | -88.1% |
| Total equity and liabilities | 10/49 | €62,072 | €45,288 | -€16,784 | -27.0% |
| Equity | 10/15 | €32,637 | €24,329 | -€8,308 | -25.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,177 | €3,869 | -€8,308 | -68.2% |
| Amounts payable | 17/49 | €29,435 | €20,959 | -€8,476 | -28.8% |
| Amounts payable within one year | 42/48 | €29,435 | €20,959 | -€8,476 | -28.8% |
| Trade debts | 44 | €996 | €654 | -€342 | -34.3% |
| Suppliers | 440/4 | €996 | €654 | -€342 | -34.3% |
| Taxes, remuneration and social security | 45 | €2,506 | €3,557 | +€1,050 | +41.9% |
| Taxes | 450/3 | €1,101 | €351 | -€750 | -68.1% |
| Remuneration and social security | 454/9 | €1,405 | €3,205 | +€1,800 | +128.1% |
| Other amounts payable | 47/48 | €25,933 | €16,748 | -€9,184 | -35.4% |
| Turnover | 70 | €249,883 | €255,748 | +€5,866 | +2.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €252,005 | €260,154 | +€8,149 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €890 | €7,295 | +€6,404 | +719.3% |
| Other operating charges | 640/8 | €1,266 | €4,698 | +€3,432 | +271.1% |
| Gross operating margin | 9900 | €4,013 | €5,022 | +€1,009 | +25.1% |
| Operating profit (loss) | 9901 | €1,857 | -€6,971 | -€8,828 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,520 | €1,590 | +€70 | +4.6% |
| Recurring financial charges | 65 | €1,520 | €1,590 | +€70 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €337 | -€8,558 | -€8,895 | |
| Income taxes | 67/77 | - | -€250 | -€250 | |
| Profit (loss) for the period | 9904 | €337 | -€8,308 | -€8,645 | |
| Profit (loss) for the period to be appropriated | 9905 | €337 | -€8,308 | -€8,645 |
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 7 October 2026 via checked.be.