AY WEY: 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 WEY
Largest movements
- Tangible fixed assets +€23,255
up €23,255 (+368.1%), from €6,317 to €29,572
of which Land and buildings: +€24,130
- Receivables within one year +€8,689
up €8,689 (+271.8%), from €3,197 to €11,886
of which Trade receivables: +€9,165
- Cash +€1,419
up €1,419 (+349.4%), from €406 to €1,825
mainly Debts after one year (+€22,500) and Trade debts (+€21,972)
- Deferred charges and accrued income -€680
no longer reported in 2025 (was €680)
- Debts after one year +€22,500
new in 2025: €22,500
- Trade debts +€21,972
up €21,972 (+430.2%), from €5,107 to €27,079
- Tax, wage and social debts -€15,901
down €15,901 (-59.4%), from €26,773 to €10,872
of which Remuneration and social security: -€10,965
- Other debts +€2,788
up €2,788 (+67.7%), from €4,119 to €6,907
- Profit (loss) carried forward +€2,598
up €2,598 (+8.7%), from -€29,839 to -€27,241
- Gross operating margin -€5,729
down €5,729 (-9.8%), from €58,579 to €52,849
- Staff costs -€3,197
down €3,197 (-6.9%), from €46,218 to €43,022
- Financial charges +€1,997
up €1,997 (+98.2%), from €2,033 to €4,031
- Other operating charges -€1,989
down €1,989 (-57.8%), from €3,442 to €1,453
- Depreciation +€1,150
up €1,150 (+192.9%), from €596 to €1,746
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 | €13,158 | €45,862 | +€32,704 | +248.5% |
| Fixed assets | 21/28 | €6,817 | €30,072 | +€23,255 | +341.1% |
| Tangible fixed assets | 22/27 | €6,317 | €29,572 | +€23,255 | +368.1% |
| Land and buildings | 22 | - | €24,130 | +€24,130 | |
| Plant, machinery and equipment | 23 | €3,772 | €3,384 | -€388 | -10.3% |
| Furniture and vehicles | 24 | €2,545 | €2,058 | -€487 | -19.1% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €6,341 | €15,790 | +€9,449 | +149.0% |
| Stocks and contracts in progress | 3 | €2,058 | €2,079 | +€21 | +1.0% |
| Stocks | 30/36 | €2,058 | €2,079 | +€21 | +1.0% |
| Amounts receivable within one year | 40/41 | €3,197 | €11,886 | +€8,689 | +271.8% |
| Trade receivables | 40 | €52 | €9,217 | +€9,165 | +17571.4% |
| Other amounts receivable | 41 | €3,145 | €2,668 | -€476 | -15.1% |
| Cash at bank and in hand | 54/58 | €406 | €1,825 | +€1,419 | +349.4% |
| Deferred charges and accrued income | 490/1 | €680 | - | -€680 | |
| Total equity and liabilities | 10/49 | €13,158 | €45,862 | +€32,704 | +248.5% |
| Equity | 10/15 | -€28,744 | -€26,146 | +€2,598 | +9.0% |
| Contributions | 10/11 | €1,095 | €1,095 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,839 | -€27,241 | +€2,598 | +8.7% |
| Amounts payable | 17/49 | €41,902 | €72,008 | +€30,106 | +71.8% |
| Amounts payable after more than one year | 17 | - | €22,500 | +€22,500 | |
| Financial debts | 170/4 | - | €22,500 | +€22,500 | |
| Amounts payable within one year | 42/48 | €41,902 | €49,335 | +€7,433 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €976 | €1,703 | +€727 | +74.5% |
| Financial debts | 43 | €4,926 | €2,773 | -€2,153 | -43.7% |
| Credit institutions | 430/8 | €4,926 | €2,773 | -€2,153 | -43.7% |
| Trade debts | 44 | €5,107 | €27,079 | +€21,972 | +430.2% |
| Suppliers | 440/4 | €5,107 | €27,079 | +€21,972 | +430.2% |
| Taxes, remuneration and social security | 45 | €26,773 | €10,872 | -€15,901 | -59.4% |
| Taxes | 450/3 | €10,205 | €5,270 | -€4,936 | -48.4% |
| Remuneration and social security | 454/9 | €16,568 | €5,602 | -€10,965 | -66.2% |
| Other amounts payable | 47/48 | €4,119 | €6,907 | +€2,788 | +67.7% |
| Accrued charges and deferred income | 492/3 | - | €173 | +€173 | |
| Remuneration, social security and pensions | 62 | €46,218 | €43,022 | -€3,197 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €596 | €1,746 | +€1,150 | +192.9% |
| Other operating charges | 640/8 | €3,442 | €1,453 | -€1,989 | -57.8% |
| Gross operating margin | 9900 | €58,579 | €52,849 | -€5,729 | -9.8% |
| Operating profit (loss) | 9901 | €8,322 | €6,629 | -€1,694 | -20.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,033 | €4,031 | +€1,997 | +98.2% |
| Recurring financial charges | 65 | €2,033 | €4,031 | +€1,997 | +98.2% |
| Profit (loss) for the period before taxes | 9903 | €6,289 | €2,598 | -€3,691 | -58.7% |
| Profit (loss) for the period | 9904 | €6,289 | €2,598 | -€3,691 | -58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,289 | €2,598 | -€3,691 | -58.7% |
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 10 October 2026 via checked.be.