AY-LANN: 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-LANN
Largest movements
- Tangible fixed assets +€11,711
up €11,711 (+205%), from €5,706 to €17,417
of which Furniture and vehicles: +€9,766
- Stocks and contracts -€9,513
down €9,513 (-53.9%), from €17,645 to €8,132
- Cash +€3,889
up €3,889 (+65.5%), from €5,937 to €9,826
mainly Debts after one year (+€10,674) and Stocks and contracts (+€9,513)
- Receivables within one year +€2,246
up €2,246 (+2.6%), from €87,851 to €90,096
of which Other amounts receivable: +€3,745
- Debts after one year +€10,674
new in 2025: €10,674
- Trade debts -€8,803
down €8,803 (-13.5%), from €65,422 to €56,619
- Profit (loss) carried forward +€4,752
up €4,752 (+16.3%), from €29,084 to €33,835
- Current portion of long-term debt +€2,593
new in 2025: €2,593
- Other debts -€1,272
down €1,272 (-12.1%), from €10,472 to €9,200
- Gross operating margin +€53,505
up €53,505 (+138%), from €38,772 to €92,278
- Other operating charges +€36,767
up €36,767 (+613%), from €6,000 to €42,767
- Taxes +€16,487
up €16,487 (+436%), from €3,785 to €20,271
- Financial charges -€4,358
down €4,358 (-83.9%), from €5,194 to €836
of which Non-recurring financial charges: -€4,463
- Depreciation +€1,246
up €1,246 (+47.7%), from €2,614 to €3,860
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 | €117,962 | €126,199 | +€8,238 | +7.0% |
| Fixed assets | 21/28 | €5,706 | €17,417 | +€11,711 | +205% |
| Tangible fixed assets | 22/27 | €5,706 | €17,417 | +€11,711 | +205% |
| Furniture and vehicles | 24 | €5,706 | €15,472 | +€9,766 | +171% |
| Other tangible fixed assets | 26 | - | €1,945 | +€1,945 | |
| Current assets | 29/58 | €112,256 | €108,782 | -€3,474 | -3.1% |
| Stocks and contracts in progress | 3 | €17,645 | €8,132 | -€9,513 | -53.9% |
| Stocks | 30/36 | €17,645 | €8,132 | -€9,513 | -53.9% |
| Amounts receivable within one year | 40/41 | €87,851 | €90,096 | +€2,246 | +2.6% |
| Trade receivables | 40 | €87,851 | €86,351 | -€1,500 | -1.7% |
| Other amounts receivable | 41 | - | €3,745 | +€3,745 | |
| Cash at bank and in hand | 54/58 | €5,937 | €9,826 | +€3,889 | +65.5% |
| Deferred charges and accrued income | 490/1 | €823 | €727 | -€95 | -11.6% |
| Total equity and liabilities | 10/49 | €117,962 | €126,199 | +€8,238 | +7.0% |
| Equity | 10/15 | €30,868 | €35,620 | +€4,752 | +15.4% |
| Contributions | 10/11 | €1,600 | €1,600 | = | 0.0% |
| Reserves | 13 | €184 | €184 | = | 0.0% |
| Non-distributable reserves | 130/1 | €184 | €184 | = | 0.0% |
| Reserves not available under the articles | 1311 | €184 | €184 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,084 | €33,835 | +€4,752 | +16.3% |
| Amounts payable | 17/49 | €87,094 | €90,579 | +€3,486 | +4.0% |
| Amounts payable after more than one year | 17 | - | €10,674 | +€10,674 | |
| Financial debts | 170/4 | - | €10,674 | +€10,674 | |
| Amounts payable within one year | 42/48 | €87,094 | €79,905 | -€7,189 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | - | €2,593 | +€2,593 | |
| Trade debts | 44 | €65,422 | €56,619 | -€8,803 | -13.5% |
| Suppliers | 440/4 | €65,422 | €56,619 | -€8,803 | -13.5% |
| Taxes, remuneration and social security | 45 | €11,200 | €11,493 | +€293 | +2.6% |
| Taxes | 450/3 | €8,398 | €4,197 | -€4,201 | -50.0% |
| Remuneration and social security | 454/9 | €2,801 | €7,296 | +€4,495 | +160% |
| Other amounts payable | 47/48 | €10,472 | €9,200 | -€1,272 | -12.1% |
| Non-recurring operating income | 76A | - | €17,393 | +€17,393 | |
| Remuneration, social security and pensions | 62 | €20,011 | €19,844 | -€167 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,614 | €3,860 | +€1,246 | +47.7% |
| Other operating charges | 640/8 | €6,000 | €42,767 | +€36,767 | +613% |
| Gross operating margin | 9900 | €38,772 | €92,278 | +€53,505 | +138% |
| Operating profit (loss) | 9901 | €10,148 | €25,807 | +€15,660 | +154% |
| Financial income | 75/76B | €55 | €71 | +€16 | +28.6% |
| Recurring financial income | 75 | €55 | €71 | +€16 | +28.6% |
| Financial charges | 65/66B | €5,194 | €836 | -€4,358 | -83.9% |
| Recurring financial charges | 65 | €731 | €836 | +€105 | +14.4% |
| Non-recurring financial charges | 66B | €4,463 | - | -€4,463 | |
| Profit (loss) for the period before taxes | 9903 | €5,009 | €25,042 | +€20,033 | +400% |
| Income taxes | 67/77 | €3,785 | €20,271 | +€16,487 | +436% |
| Profit (loss) for the period | 9904 | €1,224 | €4,771 | +€3,547 | +290% |
| Profit (loss) for the period to be appropriated | 9905 | €1,224 | €4,771 | +€3,547 | +290% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.