AYA DECO: 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 DECO
Largest movements
- Receivables within one year +€3,657
up €3,657 (+285%), from €1,285 to €4,941
of which Trade receivables: +€3,329
- Tangible fixed assets +€2,000
new in 2025: €2,000
- Cash -€178
down €178 (-40.0%), from €446 to €268
mainly Receivables within one year (-€3,657) and Investment in fixed assets (net) (-€2,500)
- Profit (loss) carried forward +€5,394
up €5,394 (+9.0%), from -€59,800 to -€54,406
- Trade debts +€2,303
up €2,303 (+20.7%), from €11,116 to €13,419
- Other debts -€2,198
down €2,198 (-4.1%), from €53,343 to €51,146
- Gross operating margin +€16,567
up €16,567, from -€10,220 to €6,347
- Depreciation +€500
new in 2025: €500
- Other operating charges +€440
new in 2025: €440
- Financial charges -€140
down €140 (-91.5%), from €153 to €13
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 | €9,681 | €15,159 | +€5,478 | +56.6% |
| Fixed assets | 21/28 | - | €2,000 | +€2,000 | |
| Tangible fixed assets | 22/27 | - | €2,000 | +€2,000 | |
| Furniture and vehicles | 24 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €9,681 | €13,159 | +€3,478 | +35.9% |
| Stocks and contracts in progress | 3 | €7,950 | €7,950 | = | 0.0% |
| Stocks | 30/36 | €7,950 | €7,950 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,285 | €4,941 | +€3,657 | +285% |
| Trade receivables | 40 | €1,285 | €4,614 | +€3,329 | +259% |
| Other amounts receivable | 41 | - | €328 | +€328 | |
| Cash at bank and in hand | 54/58 | €446 | €268 | -€178 | -40.0% |
| Total equity and liabilities | 10/49 | €9,681 | €15,159 | +€5,478 | +56.6% |
| Equity | 10/15 | -€54,800 | -€49,406 | +€5,394 | +9.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,800 | -€54,406 | +€5,394 | +9.0% |
| Amounts payable | 17/49 | €64,481 | €64,565 | +€84 | +0.1% |
| Amounts payable within one year | 42/48 | €64,481 | €64,565 | +€84 | +0.1% |
| Trade debts | 44 | €11,116 | €13,419 | +€2,303 | +20.7% |
| Suppliers | 440/4 | €11,116 | €13,419 | +€2,303 | +20.7% |
| Taxes, remuneration and social security | 45 | €21 | - | -€21 | |
| Taxes | 450/3 | €21 | - | -€21 | |
| Other amounts payable | 47/48 | €53,343 | €51,146 | -€2,198 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €500 | +€500 | |
| Other operating charges | 640/8 | - | €440 | +€440 | |
| Gross operating margin | 9900 | -€10,220 | €6,347 | +€16,567 | |
| Operating profit (loss) | 9901 | -€10,220 | €5,407 | +€15,627 | |
| Financial charges | 65/66B | €153 | €13 | -€140 | -91.5% |
| Recurring financial charges | 65 | €153 | €13 | -€140 | -91.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,373 | €5,394 | +€15,767 | |
| Profit (loss) for the period | 9904 | -€10,373 | €5,394 | +€15,767 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,373 | €5,394 | +€15,767 |
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 13 October 2026 via checked.be.