AYA EXPRESS: what changed
Two fiscal 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 EXPRESS
Largest movements
- Cash -€18,108
down €18,108 (-88.6%), from €20,432 to €2,323
mainly Net result for the year (-€37,785) and Other debts (-€5,000)
- Tangible fixed assets -€3,333
down €3,333 (-40.0%), from €8,333 to €5,000
- Receivables within one year +€791
up €791 (+3.5%), from €22,890 to €23,681
of which Other amounts receivable: +€1,481
- Profit (loss) carried forward -€37,785
down €37,785, from €21,647 to -€16,138
- Trade debts +€20,178
up €20,178 (+120.2%), from €16,792 to €36,971
- Other debts -€5,000
down €5,000 (-83.3%), from €6,000 to €1,000
- Tax, wage and social debts +€1,956
up €1,956 (+114.0%), from €1,716 to €3,672
of which Remuneration and social security: +€3,672
- Gross operating margin -€52,126
down €52,126, from €23,870 to -€28,256
- Turnover -€33,887
down €33,887 (-40.3%), from €84,177 to €50,290
- Purchases and services +€19,239
up €19,239 (+30.4%), from €63,307 to €82,546
- Taxes +€3,829
new in 2022: €3,829
- Other operating charges +€2,230
new in 2022: €2,230
From the 2021 result to the 2022 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.
Cash bridge derived
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,655 | €31,004 | -€20,651 | -40.0% |
| Fixed assets | 21/28 | €8,333 | €5,000 | -€3,333 | -40.0% |
| Tangible fixed assets | 22/27 | €8,333 | €5,000 | -€3,333 | -40.0% |
| Furniture and vehicles | 24 | €8,333 | €5,000 | -€3,333 | -40.0% |
| Current assets | 29/58 | €43,322 | €26,004 | -€17,317 | -40.0% |
| Amounts receivable within one year | 40/41 | €22,890 | €23,681 | +€791 | +3.5% |
| Trade receivables | 40 | €22,890 | €22,200 | -€690 | -3.0% |
| Other amounts receivable | 41 | - | €1,481 | +€1,481 | |
| Cash at bank and in hand | 54/58 | €20,432 | €2,323 | -€18,108 | -88.6% |
| Total equity and liabilities | 10/49 | €51,655 | €31,004 | -€20,651 | -40.0% |
| Equity | 10/15 | €27,147 | -€10,638 | -€37,785 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,647 | -€16,138 | -€37,785 | |
| Amounts payable | 17/49 | €24,508 | €41,643 | +€17,135 | +69.9% |
| Amounts payable within one year | 42/48 | €24,508 | €41,643 | +€17,135 | +69.9% |
| Trade debts | 44 | €16,792 | €36,971 | +€20,178 | +120.2% |
| Suppliers | 440/4 | €16,792 | €36,971 | +€20,178 | +120.2% |
| Taxes, remuneration and social security | 45 | €1,716 | €3,672 | +€1,956 | +114.0% |
| Taxes | 450/3 | €1,716 | - | -€1,716 | |
| Remuneration and social security | 454/9 | - | €3,672 | +€3,672 | |
| Other amounts payable | 47/48 | €6,000 | €1,000 | -€5,000 | -83.3% |
| Turnover | 70 | €84,177 | €50,290 | -€33,887 | -40.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €63,307 | €82,546 | +€19,239 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,667 | €3,333 | +€1,667 | +100.0% |
| Other operating charges | 640/8 | - | €2,230 | +€2,230 | |
| Gross operating margin | 9900 | €23,870 | -€28,256 | -€52,126 | |
| Operating profit (loss) | 9901 | €22,203 | -€33,819 | -€56,023 | |
| Financial charges | 65/66B | €56 | €137 | +€80 | +142.0% |
| Recurring financial charges | 65 | €56 | €137 | +€80 | +142.0% |
| Profit (loss) for the period before taxes | 9903 | €22,147 | -€33,956 | -€56,103 | |
| Income taxes | 67/77 | - | €3,829 | +€3,829 | |
| Profit (loss) for the period | 9904 | €22,147 | -€37,785 | -€59,932 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,147 | -€37,785 | -€59,932 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.