Ajaya Essentials: 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.
Ajaya Essentials
Largest movements
- Receivables within one year +€12,817
up €12,817 (+76.6%), from €16,728 to €29,545
of which Trade receivables: +€10,593
- Tangible fixed assets +€4,819
up €4,819 (+169%), from €2,857 to €7,676
of which Furniture and vehicles: +€5,603
- Deferred charges and accrued income -€918
down €918 (-61.8%), from €1,485 to €567
- Cash +€681
up €681 (+25.2%), from €2,698 to €3,379
mainly Net result for the year (+€18,686) and Tax, wage and social debts (+€7,583)
- Reserves +€15,628
up €15,628 (+511%), from €3,058 to €18,686
- Tax, wage and social debts +€7,583
up €7,583 (+2,027%), from €374 to €7,958
- Other debts -€6,742
down €6,742 (-67.9%), from €9,933 to €3,192
- Current portion of long-term debt +€1,000
new in 2025: €1,000
- Gross operating margin +€21,593
up €21,593 (+290%), from €7,440 to €29,033
- Taxes +€6,015
up €6,015 (+375%), from €1,603 to €7,617
- Depreciation +€1,051
up €1,051 (+83.8%), from €1,254 to €2,306
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 | €43,769 | €61,167 | +€17,399 | +39.8% |
| Fixed assets | 21/28 | €2,857 | €7,676 | +€4,819 | +169% |
| Tangible fixed assets | 22/27 | €2,857 | €7,676 | +€4,819 | +169% |
| Plant, machinery and equipment | 23 | €2,857 | €2,073 | -€783 | -27.4% |
| Furniture and vehicles | 24 | - | €5,603 | +€5,603 | |
| Current assets | 29/58 | €40,912 | €53,491 | +€12,580 | +30.7% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,728 | €29,545 | +€12,817 | +76.6% |
| Trade receivables | 40 | €11,661 | €22,254 | +€10,593 | +90.8% |
| Other amounts receivable | 41 | €5,068 | €7,291 | +€2,224 | +43.9% |
| Cash at bank and in hand | 54/58 | €2,698 | €3,379 | +€681 | +25.2% |
| Deferred charges and accrued income | 490/1 | €1,485 | €567 | -€918 | -61.8% |
| Total equity and liabilities | 10/49 | €43,769 | €61,167 | +€17,399 | +39.8% |
| Equity | 10/15 | €33,305 | €48,933 | +€15,628 | +46.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,058 | €18,686 | +€15,628 | +511% |
| Distributable reserves | 133 | €3,058 | €18,686 | +€15,628 | +511% |
| Profit (loss) carried forward | 14 | €11,647 | €11,647 | = | 0.0% |
| Amounts payable | 17/49 | €10,464 | €12,234 | +€1,771 | +16.9% |
| Amounts payable within one year | 42/48 | €10,464 | €12,221 | +€1,758 | +16.8% |
| Current portion of amounts payable after more than one year | 42 | - | €1,000 | +€1,000 | |
| Trade debts | 44 | €156 | €72 | -€84 | -54.0% |
| Suppliers | 440/4 | €156 | €72 | -€84 | -54.0% |
| Taxes, remuneration and social security | 45 | €374 | €7,958 | +€7,583 | +2,027% |
| Taxes | 450/3 | €374 | €7,958 | +€7,583 | +2,027% |
| Other amounts payable | 47/48 | €9,933 | €3,192 | -€6,742 | -67.9% |
| Accrued charges and deferred income | 492/3 | - | €13 | +€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,254 | €2,306 | +€1,051 | +83.8% |
| Other operating charges | 640/8 | €657 | €677 | +€20 | +3.0% |
| Gross operating margin | 9900 | €7,440 | €29,033 | +€21,593 | +290% |
| Operating profit (loss) | 9901 | €5,528 | €26,050 | +€20,521 | +371% |
| Financial income | 75/76B | €537 | €528 | -€9 | -1.6% |
| Recurring financial income | 75 | €537 | €528 | -€9 | -1.6% |
| Financial charges | 65/66B | €141 | €274 | +€132 | +93.7% |
| Recurring financial charges | 65 | €141 | €274 | +€132 | +93.7% |
| Profit (loss) for the period before taxes | 9903 | €5,924 | €26,304 | +€20,380 | +344% |
| Income taxes | 67/77 | €1,603 | €7,617 | +€6,015 | +375% |
| Profit (loss) for the period | 9904 | €4,321 | €18,686 | +€14,365 | +332% |
| Profit (loss) for the period to be appropriated | 9905 | €4,321 | €18,686 | +€14,365 | +332% |
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 14 October 2026 via checked.be.