AYA: 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.
AYA
Largest movements
- Receivables within one year -€435,526
down €435,526 (-75.6%), from €575,757 to €140,231
of which Other amounts receivable: -€311,161
- Stocks and contracts -€211,499
down €211,499 (-25.1%), from €842,487 to €630,989
- Short-term financial debts -€560,000
no longer reported in 2024 (was €560,000)
- Other debts -€154,374
down €154,374 (-40.1%), from €384,881 to €230,507
- Reserves +€64,936
up €64,936 (+14.0%), from €462,233 to €527,169
of which Distributable reserves: +€64,936
- Tax, wage and social debts +€27,306
up €27,306 (+230.6%), from €11,839 to €39,145
- Gross operating margin +€88,326
up €88,326 (+44.8%), from €196,960 to €285,286
- Taxes +€44,342
up €44,342 (+120.4%), from €36,828 to €81,169
- Financial charges -€8,837
down €8,837 (-22.1%), from €39,929 to €31,092
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.
Cash bridge derived
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 | €1,852,488 | €1,218,815 | -€633,673 | -34.2% |
| Fixed assets | 21/28 | €2,224 | €3,807 | +€1,582 | +71.1% |
| Tangible fixed assets | 22/27 | €1,974 | €1,557 | -€418 | -21.2% |
| Furniture and vehicles | 24 | €1,974 | €1,557 | -€418 | -21.2% |
| Financial fixed assets | 28 | €250 | €2,250 | +€2,000 | +800.0% |
| Current assets | 29/58 | €1,850,264 | €1,215,009 | -€635,256 | -34.3% |
| Stocks and contracts in progress | 3 | €842,487 | €630,989 | -€211,499 | -25.1% |
| Stocks | 30/36 | €842,487 | €630,989 | -€211,499 | -25.1% |
| Amounts receivable within one year | 40/41 | €575,757 | €140,231 | -€435,526 | -75.6% |
| Trade receivables | 40 | €164,190 | €39,825 | -€124,365 | -75.7% |
| Other amounts receivable | 41 | €411,567 | €100,405 | -€311,161 | -75.6% |
| Current investments | 50/53 | €59,000 | €59,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €373,020 | €384,789 | +€11,769 | +3.2% |
| Total equity and liabilities | 10/49 | €1,852,488 | €1,218,815 | -€633,673 | -34.2% |
| Equity | 10/15 | €536,601 | €601,537 | +€64,936 | +12.1% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €462,233 | €527,169 | +€64,936 | +14.0% |
| Non-distributable reserves | 130/1 | €66,437 | €66,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Own shares acquired | 1312 | €59,000 | €59,000 | = | 0.0% |
| Distributable reserves | 133 | €395,796 | €460,732 | +€64,936 | +16.4% |
| Amounts payable | 17/49 | €1,315,888 | €617,278 | -€698,610 | -53.1% |
| Amounts payable after more than one year | 17 | €318,529 | €318,529 | = | 0.0% |
| Financial debts | 170/4 | €318,529 | €318,529 | = | 0.0% |
| Amounts payable within one year | 42/48 | €961,282 | €273,203 | -€688,079 | -71.6% |
| Financial debts | 43 | €560,000 | - | -€560,000 | |
| Credit institutions | 430/8 | €560,000 | - | -€560,000 | |
| Trade debts | 44 | €4,561 | €3,551 | -€1,011 | -22.2% |
| Suppliers | 440/4 | €4,561 | €3,551 | -€1,011 | -22.2% |
| Taxes, remuneration and social security | 45 | €11,839 | €39,145 | +€27,306 | +230.6% |
| Taxes | 450/3 | €11,839 | €39,145 | +€27,306 | +230.6% |
| Other amounts payable | 47/48 | €384,881 | €230,507 | -€154,374 | -40.1% |
| Accrued charges and deferred income | 492/3 | €36,077 | €25,546 | -€10,531 | -29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114 | €418 | +€304 | +267.0% |
| Other operating charges | 640/8 | €1,569 | €1,413 | -€157 | -10.0% |
| Gross operating margin | 9900 | €196,960 | €285,286 | +€88,326 | +44.8% |
| Operating profit (loss) | 9901 | €195,277 | €283,456 | +€88,179 | +45.2% |
| Financial income | 75/76B | €19 | €242 | +€223 | +1165.8% |
| Recurring financial income | 75 | €19 | €242 | +€223 | +1165.8% |
| Financial charges | 65/66B | €39,929 | €31,092 | -€8,837 | -22.1% |
| Recurring financial charges | 65 | €39,929 | €31,092 | -€8,837 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €155,367 | €252,606 | +€97,239 | +62.6% |
| Income taxes | 67/77 | €36,828 | €81,169 | +€44,342 | +120.4% |
| Profit (loss) for the period | 9904 | €118,539 | €171,436 | +€52,897 | +44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €118,539 | €171,436 | +€52,897 | +44.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.