AYA 2: 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 2
Largest movements
- Receivables within one year -€6,820
no longer reported in 2024 (was €6,820)
- Cash +€1,789
up €1,789 (+4529.6%), from €39 to €1,828
mainly Receivables within one year (+€6,820) and Depreciation (+€750)
- Tangible fixed assets -€750
down €750 (-14.3%), from €5,250 to €4,500
- Tax, wage and social debts -€3,631
down €3,631 (-96.8%), from €3,752 to €121
of which Remuneration and social security: -€2,253
- Profit (loss) carried forward -€1,056
down €1,056 (-9.1%), from -€11,642 to -€12,698
- Other debts -€1,000
no longer reported in 2024 (was €1,000)
- Turnover -€15,054
down €15,054 (-45.0%), from €33,446 to €18,393
- Purchases and services -€13,621
down €13,621 (-42.9%), from €31,735 to €18,114
- Gross operating margin -€1,433
down €1,433 (-83.7%), from €1,711 to €279
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 | €12,110 | €6,328 | -€5,782 | -47.7% |
| Fixed assets | 21/28 | €5,250 | €4,500 | -€750 | -14.3% |
| Tangible fixed assets | 22/27 | €5,250 | €4,500 | -€750 | -14.3% |
| Land and buildings | 22 | €5,250 | €4,500 | -€750 | -14.3% |
| Current assets | 29/58 | €6,860 | €1,828 | -€5,032 | -73.3% |
| Amounts receivable within one year | 40/41 | €6,820 | - | -€6,820 | |
| Trade receivables | 40 | €6,820 | - | -€6,820 | |
| Cash at bank and in hand | 54/58 | €39 | €1,828 | +€1,789 | +4529.6% |
| Total equity and liabilities | 10/49 | €12,110 | €6,328 | -€5,782 | -47.7% |
| Equity | 10/15 | €6,958 | €5,902 | -€1,056 | -15.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,642 | -€12,698 | -€1,056 | -9.1% |
| Amounts payable | 17/49 | €5,152 | €427 | -€4,725 | -91.7% |
| Amounts payable within one year | 42/48 | €5,152 | €427 | -€4,725 | -91.7% |
| Trade debts | 44 | €400 | €306 | -€94 | -23.6% |
| Suppliers | 440/4 | €400 | €306 | -€94 | -23.6% |
| Taxes, remuneration and social security | 45 | €3,752 | €121 | -€3,631 | -96.8% |
| Taxes | 450/3 | €1,499 | €121 | -€1,378 | -91.9% |
| Remuneration and social security | 454/9 | €2,253 | - | -€2,253 | |
| Other amounts payable | 47/48 | €1,000 | - | -€1,000 | |
| Turnover | 70 | €33,446 | €18,393 | -€15,054 | -45.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €31,735 | €18,114 | -€13,621 | -42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750 | €750 | = | 0.0% |
| Other operating charges | 640/8 | €719 | €387 | -€331 | -46.1% |
| Gross operating margin | 9900 | €1,711 | €279 | -€1,433 | -83.7% |
| Operating profit (loss) | 9901 | €243 | -€859 | -€1,101 | |
| Financial charges | 65/66B | €195 | €198 | +€3 | +1.3% |
| Recurring financial charges | 65 | €195 | €198 | +€3 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €47 | -€1,056 | -€1,104 | |
| Profit (loss) for the period | 9904 | €47 | -€1,056 | -€1,104 | |
| Profit (loss) for the period to be appropriated | 9905 | €47 | -€1,056 | -€1,104 |
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.