AY'M CONSTRUCTION: 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'M CONSTRUCTION
Largest movements
- Receivables within one year -€13,222
down €13,222 (-41.9%), from €31,529 to €18,308
of which Trade receivables: -€15,950
- Cash -€7,973
down €7,973 (-80.7%), from €9,878 to €1,905
mainly Tax, wage and social debts (-€11,136) and Net result for the year (-€6,815)
- Tangible fixed assets -€4,617
down €4,617 (-47.3%), from €9,765 to €5,148
of which Plant, machinery and equipment: -€2,577
- Deferred charges and accrued income +€575
up €575 (+88.3%), from €652 to €1,227
- Tax, wage and social debts -€11,136
down €11,136 (-55.8%), from €19,969 to €8,833
of which Remuneration and social security: -€6,250
- Profit (loss) carried forward -€6,815
down €6,815 (-98.1%), from -€6,948 to -€13,763
- Trade debts -€4,091
down €4,091 (-41.9%), from €9,755 to €5,664
- Debts after one year -€2,878
down €2,878 (-38.1%), from €7,549 to €4,671
- Gross operating margin +€50,860
up €50,860 (+564.6%), from €9,007 to €59,868
- Staff costs +€33,784
up €33,784 (+155.9%), from €21,674 to €55,458
- Other operating charges -€2,950
down €2,950 (-90.4%), from €3,261 to €311
- Depreciation +€873
up €873 (+12.0%), from €7,244 to €8,117
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 | €51,824 | €26,588 | -€25,236 | -48.7% |
| Fixed assets | 21/28 | €9,765 | €5,148 | -€4,617 | -47.3% |
| Tangible fixed assets | 22/27 | €9,765 | €5,148 | -€4,617 | -47.3% |
| Plant, machinery and equipment | 23 | €3,270 | €692 | -€2,577 | -78.8% |
| Furniture and vehicles | 24 | €6,495 | €4,456 | -€2,039 | -31.4% |
| Current assets | 29/58 | €42,059 | €21,440 | -€20,620 | -49.0% |
| Amounts receivable within one year | 40/41 | €31,529 | €18,308 | -€13,222 | -41.9% |
| Trade receivables | 40 | €31,150 | €15,200 | -€15,950 | -51.2% |
| Other amounts receivable | 41 | €379 | €3,107 | +€2,728 | +719.8% |
| Cash at bank and in hand | 54/58 | €9,878 | €1,905 | -€7,973 | -80.7% |
| Deferred charges and accrued income | 490/1 | €652 | €1,227 | +€575 | +88.3% |
| Total equity and liabilities | 10/49 | €51,824 | €26,588 | -€25,236 | -48.7% |
| Equity | 10/15 | -€4,948 | -€11,763 | -€6,815 | -137.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,948 | -€13,763 | -€6,815 | -98.1% |
| Amounts payable | 17/49 | €56,772 | €38,351 | -€18,421 | -32.4% |
| Amounts payable after more than one year | 17 | €7,549 | €4,671 | -€2,878 | -38.1% |
| Financial debts | 170/4 | €7,549 | €4,671 | -€2,878 | -38.1% |
| Amounts payable within one year | 42/48 | €49,223 | €33,680 | -€15,543 | -31.6% |
| Current portion of amounts payable after more than one year | 42 | €2,703 | €2,878 | +€175 | +6.5% |
| Trade debts | 44 | €9,755 | €5,664 | -€4,091 | -41.9% |
| Suppliers | 440/4 | €9,755 | €5,664 | -€4,091 | -41.9% |
| Taxes, remuneration and social security | 45 | €19,969 | €8,833 | -€11,136 | -55.8% |
| Taxes | 450/3 | €4,886 | - | -€4,886 | |
| Remuneration and social security | 454/9 | €15,084 | €8,833 | -€6,250 | -41.4% |
| Other amounts payable | 47/48 | €16,796 | €16,305 | -€491 | -2.9% |
| Remuneration, social security and pensions | 62 | €21,674 | €55,458 | +€33,784 | +155.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,244 | €8,117 | +€873 | +12.0% |
| Other operating charges | 640/8 | €3,261 | €311 | -€2,950 | -90.4% |
| Gross operating margin | 9900 | €9,007 | €59,868 | +€50,860 | +564.6% |
| Operating profit (loss) | 9901 | -€23,172 | -€4,019 | +€19,153 | +82.7% |
| Financial income | 75/76B | €162 | €83 | -€79 | -48.9% |
| Recurring financial income | 75 | €162 | €83 | -€79 | -48.9% |
| Financial charges | 65/66B | €2,868 | €2,880 | +€12 | +0.4% |
| Recurring financial charges | 65 | €2,868 | €2,880 | +€12 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | -€25,877 | -€6,815 | +€19,062 | +73.7% |
| Profit (loss) for the period | 9904 | -€25,877 | -€6,815 | +€19,062 | +73.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,877 | -€6,815 | +€19,062 | +73.7% |
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 9 October 2026 via checked.be.