Ay-Elek: 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.
Ay-Elek
Largest movements
- Receivables within one year +€39,949
new in 2024: €39,949
- Cash +€11,925
up €11,925 (+72,495%), from €16 to €11,942
mainly Net result for the year (+€36,442) and Trade debts (+€21,210)
- Tangible fixed assets +€1,062
new in 2024: €1,062
- Profit (loss) carried forward +€36,442
up €36,442 (+51.6%), from -€70,614 to -€34,172
- Trade debts +€21,210
up €21,210 (+1,134%), from €1,871 to €23,081
- Other debts -€16,292
down €16,292 (-32.5%), from €50,160 to €33,868
- Tax, wage and social debts +€11,576
new in 2024: €11,576
of which Taxes: +€11,066
- Gross operating margin +€58,985
up €58,985, from -€2,924 to €56,062
- Staff costs +€11,168
new in 2024: €11,168
- Taxes +€6,442
up €6,442 (+1,040%), from €619 to €7,061
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16 | €52,953 | +€52,936 | +321,802% |
| Fixed assets | 21/28 | - | €1,062 | +€1,062 | |
| Tangible fixed assets | 22/27 | - | €1,062 | +€1,062 | |
| Plant, machinery and equipment | 23 | - | €1,062 | +€1,062 | |
| Current assets | 29/58 | €16 | €51,891 | +€51,874 | +315,345% |
| Amounts receivable within one year | 40/41 | - | €39,949 | +€39,949 | |
| Trade receivables | 40 | - | €39,949 | +€39,949 | |
| Cash at bank and in hand | 54/58 | €16 | €11,942 | +€11,925 | +72,495% |
| Total equity and liabilities | 10/49 | €16 | €52,953 | +€52,936 | +321,802% |
| Equity | 10/15 | -€52,014 | -€15,572 | +€36,442 | +70.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,614 | -€34,172 | +€36,442 | +51.6% |
| Amounts payable | 17/49 | €52,031 | €68,525 | +€16,495 | +31.7% |
| Amounts payable within one year | 42/48 | €52,031 | €68,525 | +€16,495 | +31.7% |
| Trade debts | 44 | €1,871 | €23,081 | +€21,210 | +1,134% |
| Suppliers | 440/4 | €1,871 | €23,081 | +€21,210 | +1,134% |
| Taxes, remuneration and social security | 45 | - | €11,576 | +€11,576 | |
| Taxes | 450/3 | - | €11,066 | +€11,066 | |
| Remuneration and social security | 454/9 | - | €510 | +€510 | |
| Other amounts payable | 47/48 | €50,160 | €33,868 | -€16,292 | -32.5% |
| Remuneration, social security and pensions | 62 | - | €11,168 | +€11,168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €531 | +€531 | |
| Other operating charges | 640/8 | €366 | €635 | +€268 | +73.3% |
| Gross operating margin | 9900 | -€2,924 | €56,062 | +€58,985 | |
| Operating profit (loss) | 9901 | -€3,290 | €43,728 | +€47,018 | |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €56 | €237 | +€181 | +326% |
| Recurring financial charges | 65 | €56 | €237 | +€181 | +326% |
| Profit (loss) for the period before taxes | 9903 | -€3,346 | €43,502 | +€46,848 | |
| Income taxes | 67/77 | €619 | €7,061 | +€6,442 | +1,040% |
| Profit (loss) for the period | 9904 | -€3,965 | €36,442 | +€40,406 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,965 | €36,442 | +€40,406 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.