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
- Tangible fixed assets -€9,163
down €9,163 (-9.1%), from €100,621 to €91,459
of which Land and buildings: -€8,442
- Other debts -€6,000
down €6,000 (-7.7%), from €77,601 to €71,601
- Profit (loss) carried forward -€3,912
down €3,912 (-12.7%), from -€30,746 to -€34,658
- Gross operating margin -€6,394
down €6,394 (-45.2%), from €14,135 to €7,740
- Depreciation +€236
up €236 (+2.6%), from €8,927 to €9,163
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 | €115,153 | €105,309 | -€9,843 | -8.5% |
| Fixed assets | 21/28 | €100,869 | €91,707 | -€9,163 | -9.1% |
| Tangible fixed assets | 22/27 | €100,621 | €91,459 | -€9,163 | -9.1% |
| Land and buildings | 22 | €95,381 | €86,939 | -€8,442 | -8.9% |
| Plant, machinery and equipment | 23 | €3,840 | €3,354 | -€485 | -12.6% |
| Furniture and vehicles | 24 | €1,401 | €1,165 | -€236 | -16.8% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €14,283 | €13,603 | -€680 | -4.8% |
| Cash at bank and in hand | 54/58 | €14,283 | €13,603 | -€680 | -4.8% |
| Total equity and liabilities | 10/49 | €115,153 | €105,309 | -€9,843 | -8.5% |
| Equity | 10/15 | €37,428 | €33,515 | -€3,912 | -10.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,746 | -€34,658 | -€3,912 | -12.7% |
| Amounts payable | 17/49 | €77,725 | €71,794 | -€5,931 | -7.6% |
| Amounts payable within one year | 42/48 | €77,725 | €71,699 | -€6,025 | -7.8% |
| Trade debts | 44 | €124 | €99 | -€25 | -20.4% |
| Suppliers | 440/4 | €124 | €99 | -€25 | -20.4% |
| Other amounts payable | 47/48 | €77,601 | €71,601 | -€6,000 | -7.7% |
| Accrued charges and deferred income | 492/3 | - | €95 | +€95 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,927 | €9,163 | +€236 | +2.6% |
| Other operating charges | 640/8 | €2,037 | €2,100 | +€62 | +3.1% |
| Gross operating margin | 9900 | €14,135 | €7,740 | -€6,394 | -45.2% |
| Operating profit (loss) | 9901 | €3,170 | -€3,522 | -€6,692 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €300 | €390 | +€90 | +29.9% |
| Recurring financial charges | 65 | €300 | €390 | +€90 | +29.9% |
| Profit (loss) for the period before taxes | 9903 | €2,870 | -€3,912 | -€6,782 | |
| Profit (loss) for the period | 9904 | €2,870 | -€3,912 | -€6,782 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,870 | -€3,912 | -€6,782 |
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 6 October 2026 via checked.be.