AYA DEI Consultancy: 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 DEI Consultancy
Largest movements
- Receivables within one year +€6,841
up €6,841 (+54.8%), from €12,485 to €19,326
of which Other amounts receivable: +€7,659
- Cash -€1,447
down €1,447 (-15.3%), from €9,475 to €8,029
mainly Receivables within one year (-€6,841) and Tax, wage and social debts (-€2,341)
- Profit (loss) carried forward +€7,735
up €7,735 (+47.6%), from €16,246 to €23,981
- Tax, wage and social debts -€2,341
down €2,341 (-49.6%), from €4,715 to €2,374
- Gross operating margin -€11,378
down €11,378 (-55.0%), from €20,692 to €9,314
- Taxes -€2,341
down €2,341 (-49.6%), from €4,715 to €2,374
- Financial income +€504
up €504 (+150%), from €336 to €840
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 | €21,961 | €27,355 | +€5,394 | +24.6% |
| Current assets | 29/58 | €21,961 | €27,355 | +€5,394 | +24.6% |
| Amounts receivable within one year | 40/41 | €12,485 | €19,326 | +€6,841 | +54.8% |
| Trade receivables | 40 | €818 | - | -€818 | |
| Other amounts receivable | 41 | €11,667 | €19,326 | +€7,659 | +65.6% |
| Cash at bank and in hand | 54/58 | €9,475 | €8,029 | -€1,447 | -15.3% |
| Total equity and liabilities | 10/49 | €21,961 | €27,355 | +€5,394 | +24.6% |
| Equity | 10/15 | €17,246 | €24,981 | +€7,735 | +44.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,246 | €23,981 | +€7,735 | +47.6% |
| Amounts payable | 17/49 | €4,715 | €2,374 | -€2,341 | -49.6% |
| Amounts payable within one year | 42/48 | €4,715 | €2,374 | -€2,341 | -49.6% |
| Taxes, remuneration and social security | 45 | €4,715 | €2,374 | -€2,341 | -49.6% |
| Taxes | 450/3 | €4,715 | €2,374 | -€2,341 | -49.6% |
| Gross operating margin | 9900 | €20,692 | €9,314 | -€11,378 | -55.0% |
| Operating profit (loss) | 9901 | €20,692 | €9,314 | -€11,378 | -55.0% |
| Financial income | 75/76B | €336 | €840 | +€504 | +150% |
| Recurring financial income | 75 | €336 | €840 | +€504 | +150% |
| Financial charges | 65/66B | €68 | €46 | -€22 | -32.6% |
| Recurring financial charges | 65 | €68 | €46 | -€22 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €20,961 | €10,109 | -€10,852 | -51.8% |
| Income taxes | 67/77 | €4,715 | €2,374 | -€2,341 | -49.6% |
| Profit (loss) for the period | 9904 | €16,246 | €7,735 | -€8,511 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,246 | €7,735 | -€8,511 | -52.4% |
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 30 October 2026 via checked.be.