AYA CAR: 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.
AYA CAR
Largest movements
- Stocks and contracts +€10,928
up €10,928 (+51.6%), from €21,160 to €32,088
- Receivables within one year -€7,348
down €7,348 (-36.4%), from €20,160 to €12,812
of which Trade receivables: -€7,291
- Tangible fixed assets -€3,323
down €3,323 (-83.0%), from €4,003 to €680
- Cash -€655
down €655 (-13.4%), from €4,881 to €4,226
mainly Stocks and contracts (-€10,928) and Other debts (-€2,163)
- Other debts -€2,163
down €2,163 (-14.5%), from €14,907 to €12,744
- Profit (loss) carried forward +€900
up €900 (+6.3%), from €14,396 to €15,296
- Tax, wage and social debts +€598
up €598 (+277%), from €216 to €813
- Gross operating margin -€2,066
down €2,066 (-20.0%), from €10,311 to €8,245
- Taxes +€1,711
up €1,711 (+180%), from €950 to €2,661
- Depreciation -€1,472
down €1,472 (-30.7%), from €4,795 to €3,323
- Other operating charges -€194
down €194 (-13.9%), from €1,390 to €1,197
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.
Derived cash bridge
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 | €52,745 | €51,854 | -€892 | -1.7% |
| Fixed assets | 21/28 | €4,003 | €680 | -€3,323 | -83.0% |
| Tangible fixed assets | 22/27 | €4,003 | €680 | -€3,323 | -83.0% |
| Furniture and vehicles | 24 | €4,003 | €680 | -€3,323 | -83.0% |
| Current assets | 29/58 | €48,742 | €51,174 | +€2,432 | +5.0% |
| Stocks and contracts in progress | 3 | €21,160 | €32,088 | +€10,928 | +51.6% |
| Stocks | 30/36 | €21,160 | €32,088 | +€10,928 | +51.6% |
| Amounts receivable within one year | 40/41 | €20,160 | €12,812 | -€7,348 | -36.4% |
| Trade receivables | 40 | €19,091 | €11,800 | -€7,291 | -38.2% |
| Other amounts receivable | 41 | €1,069 | €1,012 | -€57 | -5.3% |
| Cash at bank and in hand | 54/58 | €4,881 | €4,226 | -€655 | -13.4% |
| Deferred charges and accrued income | 490/1 | €2,541 | €2,048 | -€493 | -19.4% |
| Total equity and liabilities | 10/49 | €52,745 | €51,854 | -€892 | -1.7% |
| Equity | 10/15 | €33,073 | €33,973 | +€900 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77 | €77 | = | 0.0% |
| Non-distributable reserves | 130/1 | €77 | €77 | = | 0.0% |
| Reserves not available under the articles | 1311 | €77 | €77 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,396 | €15,296 | +€900 | +6.3% |
| Amounts payable | 17/49 | €19,672 | €17,881 | -€1,792 | -9.1% |
| Amounts payable within one year | 42/48 | €19,672 | €17,881 | -€1,792 | -9.1% |
| Trade debts | 44 | €4,549 | €4,323 | -€226 | -5.0% |
| Suppliers | 440/4 | €4,549 | €4,323 | -€226 | -5.0% |
| Taxes, remuneration and social security | 45 | €216 | €813 | +€598 | +277% |
| Taxes | 450/3 | €216 | €813 | +€598 | +277% |
| Other amounts payable | 47/48 | €14,907 | €12,744 | -€2,163 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,795 | €3,323 | -€1,472 | -30.7% |
| Other operating charges | 640/8 | €1,390 | €1,197 | -€194 | -13.9% |
| Gross operating margin | 9900 | €10,311 | €8,245 | -€2,066 | -20.0% |
| Operating profit (loss) | 9901 | €4,126 | €3,725 | -€400 | -9.7% |
| Financial charges | 65/66B | €243 | €164 | -€79 | -32.6% |
| Recurring financial charges | 65 | €243 | €164 | -€79 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €3,882 | €3,561 | -€321 | -8.3% |
| Income taxes | 67/77 | €950 | €2,661 | +€1,711 | +180% |
| Profit (loss) for the period | 9904 | €2,932 | €900 | -€2,032 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,932 | €900 | -€2,032 | -69.3% |
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 26 October 2026 via checked.be.