AYA - Control: 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 - Control
Largest movements
- Receivables within one year +€7,278
up €7,278 (+2,236%), from €326 to €7,603
of which Trade receivables: +€6,269
- Cash -€1,187
down €1,187 (-75.4%), from €1,574 to €386
mainly Receivables within one year (-€7,278) and Other debts (-€1,375)
- Trade debts +€5,932
up €5,932 (+287%), from €2,065 to €7,997
- Profit (loss) carried forward +€1,533
up €1,533 (+68.3%), from -€2,244 to -€710
- Other debts -€1,375
down €1,375 (-70.2%), from €1,958 to €583
- Gross operating margin +€3,477
up €3,477, from -€1,776 to €1,701
- Other operating charges -€304
down €304 (-72.0%), from €422 to €118
- Financial income -€20
down €20 (-100%), from €20 to €0
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.
Derived cash bridge
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 | €1,899 | €7,989 | +€6,090 | +321% |
| Current assets | 29/58 | €1,899 | €7,989 | +€6,090 | +321% |
| Amounts receivable within one year | 40/41 | €326 | €7,603 | +€7,278 | +2,236% |
| Trade receivables | 40 | - | €6,269 | +€6,269 | |
| Other amounts receivable | 41 | €326 | €1,334 | +€1,008 | +310% |
| Cash at bank and in hand | 54/58 | €1,574 | €386 | -€1,187 | -75.4% |
| Total equity and liabilities | 10/49 | €1,899 | €7,989 | +€6,090 | +321% |
| Equity | 10/15 | -€2,124 | -€590 | +€1,533 | +72.2% |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,244 | -€710 | +€1,533 | +68.3% |
| Amounts payable | 17/49 | €4,023 | €8,580 | +€4,557 | +113% |
| Amounts payable within one year | 42/48 | €4,023 | €8,580 | +€4,557 | +113% |
| Trade debts | 44 | €2,065 | €7,997 | +€5,932 | +287% |
| Suppliers | 440/4 | €2,065 | €7,997 | +€5,932 | +287% |
| Other amounts payable | 47/48 | €1,958 | €583 | -€1,375 | -70.2% |
| Other operating charges | 640/8 | €422 | €118 | -€304 | -72.0% |
| Gross operating margin | 9900 | -€1,776 | €1,701 | +€3,477 | |
| Operating profit (loss) | 9901 | -€2,198 | €1,583 | +€3,781 | |
| Financial income | 75/76B | €20 | €0 | -€20 | -100% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -100% |
| Financial charges | 65/66B | €66 | €50 | -€16 | -24.6% |
| Recurring financial charges | 65 | €66 | €50 | -€16 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,244 | €1,533 | +€3,777 | |
| Profit (loss) for the period | 9904 | -€2,244 | €1,533 | +€3,777 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,244 | €1,533 | +€3,777 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.