AYA Consult: 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 Consult
Largest movements
- Receivables within one year -€6,607
down €6,607 (-77.6%), from €8,514 to €1,906
of which Trade receivables: -€5,788
- Cash +€4,407
up €4,407 (+55.1%), from €7,999 to €12,406
mainly Receivables within one year (+€6,607) and Depreciation (+€942)
- Tangible fixed assets -€942
down €942 (-85.1%), from €1,107 to €166
of which Furniture and vehicles: -€942
- Deferred charges and accrued income -€448
down €448 (-61.7%), from €726 to €278
- Tax, wage and social debts -€1,594
down €1,594 (-56.3%), from €2,829 to €1,235
- Profit (loss) carried forward -€1,377
down €1,377 (-5.4%), from -€25,666 to -€27,042
- Other debts -€676
down €676 (-19.5%), from €3,470 to €2,795
- Gross operating margin -€9,469
down €9,469 (-80.7%), from €11,727 to €2,258
- Other operating charges -€4,769
down €4,769 (-75.5%), from €6,313 to €1,544
- Depreciation -€4,263
down €4,263 (-81.9%), from €5,205 to €942
- Taxes -€1,378
down €1,378 (-55.5%), from €2,485 to €1,107
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 | €18,346 | €14,756 | -€3,590 | -19.6% |
| Fixed assets | 21/28 | €1,107 | €166 | -€942 | -85.1% |
| Tangible fixed assets | 22/27 | €1,107 | €166 | -€942 | -85.1% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,107 | €166 | -€942 | -85.1% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €17,239 | €14,590 | -€2,649 | -15.4% |
| Amounts receivable within one year | 40/41 | €8,514 | €1,906 | -€6,607 | -77.6% |
| Trade receivables | 40 | €6,588 | €800 | -€5,788 | -87.9% |
| Other amounts receivable | 41 | €1,926 | €1,106 | -€820 | -42.6% |
| Cash at bank and in hand | 54/58 | €7,999 | €12,406 | +€4,407 | +55.1% |
| Deferred charges and accrued income | 490/1 | €726 | €278 | -€448 | -61.7% |
| Total equity and liabilities | 10/49 | €18,346 | €14,756 | -€3,590 | -19.6% |
| Equity | 10/15 | €11,739 | €10,363 | -€1,377 | -11.7% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €23,145 | €23,145 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €23,145 | €23,145 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,666 | -€27,042 | -€1,377 | -5.4% |
| Amounts payable | 17/49 | €6,607 | €4,393 | -€2,214 | -33.5% |
| Amounts payable within one year | 42/48 | €6,607 | €4,393 | -€2,214 | -33.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €308 | €363 | +€55 | +18.0% |
| Suppliers | 440/4 | €308 | €363 | +€55 | +18.0% |
| Taxes, remuneration and social security | 45 | €2,829 | €1,235 | -€1,594 | -56.3% |
| Taxes | 450/3 | €2,829 | €1,235 | -€1,594 | -56.3% |
| Other amounts payable | 47/48 | €3,470 | €2,795 | -€676 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,205 | €942 | -€4,263 | -81.9% |
| Other operating charges | 640/8 | €6,313 | €1,544 | -€4,769 | -75.5% |
| Gross operating margin | 9900 | €11,727 | €2,258 | -€9,469 | -80.7% |
| Operating profit (loss) | 9901 | €209 | -€228 | -€437 | |
| Financial income | 75/76B | €78 | €25 | -€52 | -67.3% |
| Recurring financial income | 75 | €78 | €25 | -€52 | -67.3% |
| Financial charges | 65/66B | €111 | €67 | -€44 | -39.5% |
| Recurring financial charges | 65 | €111 | €67 | -€44 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | €176 | -€270 | -€445 | |
| Income taxes | 67/77 | €2,485 | €1,107 | -€1,378 | -55.5% |
| Profit (loss) for the period | 9904 | -€2,309 | -€1,377 | +€933 | +40.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,309 | -€1,377 | +€933 | +40.4% |
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 14 October 2026 via checked.be.