AY-TRANS: 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.
AY-TRANS
Largest movements
- Tangible fixed assets +€258,656
new in 2025: €258,656
- Receivables within one year +€89,969
up €89,969 (+3211.0%), from €2,802 to €92,771
of which Trade receivables: +€77,224
- Cash +€5,356
new in 2025: €5,356
mainly Debts after one year (+€285,874) and Current portion of long-term debt (+€105,986)
- Debts after one year +€285,874
new in 2025: €285,874
of which Other amounts payable: +€145,204
- Current portion of long-term debt +€105,986
new in 2025: €105,986
- Profit (loss) carried forward -€65,312
down €65,312 (-4439.1%), from -€1,471 to -€66,784
- Tax, wage and social debts +€27,957
new in 2025: €27,957
of which Remuneration and social security: +€26,318
- Staff costs +€47,086
new in 2025: €47,086
- Depreciation +€23,584
new in 2025: €23,584
- Gross operating margin +€15,945
up €15,945, from -€1,445 to €14,500
- Financial charges +€5,978
up €5,978 (+7268.9%), from €82 to €6,060
- Other operating charges +€3,081
new in 2025: €3,081
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 | €2,802 | €356,925 | +€354,123 | +12638.7% |
| Fixed assets | 21/28 | - | €258,656 | +€258,656 | |
| Tangible fixed assets | 22/27 | - | €258,656 | +€258,656 | |
| Leasing and similar rights | 25 | - | €258,656 | +€258,656 | |
| Current assets | 29/58 | €2,802 | €98,270 | +€95,468 | +3407.2% |
| Amounts receivable after more than one year | 29 | - | €143 | +€143 | |
| Other amounts receivable | 291 | - | €143 | +€143 | |
| Amounts receivable within one year | 40/41 | €2,802 | €92,771 | +€89,969 | +3211.0% |
| Trade receivables | 40 | €1,359 | €78,583 | +€77,224 | +5682.1% |
| Other amounts receivable | 41 | €1,443 | €14,188 | +€12,745 | +883.4% |
| Cash at bank and in hand | 54/58 | - | €5,356 | +€5,356 | |
| Total equity and liabilities | 10/49 | €2,802 | €356,925 | +€354,123 | +12638.7% |
| Equity | 10/15 | €1,529 | -€63,784 | -€65,312 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,471 | -€66,784 | -€65,312 | -4439.1% |
| Amounts payable | 17/49 | €1,273 | €420,709 | +€419,436 | +32943.4% |
| Amounts payable after more than one year | 17 | - | €285,874 | +€285,874 | |
| Financial debts | 170/4 | - | €140,670 | +€140,670 | |
| Other amounts payable | 178/9 | - | €145,204 | +€145,204 | |
| Amounts payable within one year | 42/48 | €1,273 | €133,943 | +€132,670 | +10420.2% |
| Current portion of amounts payable after more than one year | 42 | - | €105,986 | +€105,986 | |
| Trade debts | 44 | €1,273 | - | -€1,273 | |
| Suppliers | 440/4 | €1,273 | - | -€1,273 | |
| Taxes, remuneration and social security | 45 | - | €27,957 | +€27,957 | |
| Taxes | 450/3 | - | €1,639 | +€1,639 | |
| Remuneration and social security | 454/9 | - | €26,318 | +€26,318 | |
| Accrued charges and deferred income | 492/3 | - | €892 | +€892 | |
| Remuneration, social security and pensions | 62 | - | €47,086 | +€47,086 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €23,584 | +€23,584 | |
| Other operating charges | 640/8 | - | €3,081 | +€3,081 | |
| Gross operating margin | 9900 | -€1,445 | €14,500 | +€15,945 | |
| Operating profit (loss) | 9901 | -€1,445 | -€59,252 | -€57,807 | -3999.8% |
| Financial income | 75/76B | €56 | - | -€56 | |
| Recurring financial income | 75 | €56 | - | -€56 | |
| Financial charges | 65/66B | €82 | €6,060 | +€5,978 | +7268.9% |
| Recurring financial charges | 65 | €82 | €6,060 | +€5,978 | +7268.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,471 | -€65,312 | -€63,841 | -4339.1% |
| Profit (loss) for the period | 9904 | -€1,471 | -€65,312 | -€63,841 | -4339.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,471 | -€65,312 | -€63,841 | -4339.1% |
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 4 October 2026 via checked.be.