AYA PRO SRL: 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 PRO SRL
Largest movements
- Stocks and contracts -€47,321
no longer reported in 2025 (was €47,321)
- Cash +€44,128
up €44,128 (+2,261%), from €1,952 to €46,079
mainly Advances received (+€70,992) and Stocks and contracts (+€47,321)
- Receivables within one year +€35,985
up €35,985 (+76.7%), from €46,928 to €82,913
of which Trade receivables: +€28,497
- Tangible fixed assets +€11,028
up €11,028 (+1,215%), from €908 to €11,936
- Current investments -€3,329
no longer reported in 2025 (was €3,329)
- Advances received +€70,992
new in 2025: €70,992
- Trade debts -€62,907
down €62,907 (-82.9%), from €75,860 to €12,954
- Reserves +€30,496
up €30,496 (+588%), from €5,189 to €35,685
- Other debts -€8,000
no longer reported in 2025 (was €8,000)
- Debts after one year +€4,303
new in 2025: €4,303
- Gross operating margin +€29,636
up €29,636 (+56.0%), from €52,937 to €82,573
- Taxes +€6,384
up €6,384 (+492%), from €1,297 to €7,681
- Staff costs -€5,582
down €5,582 (-12.2%), from €45,640 to €40,058
- Depreciation +€1,914
up €1,914 (+745%), from €257 to €2,170
- Other operating charges +€1,055
up €1,055 (+192%), from €549 to €1,604
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 | €103,345 | €143,275 | +€39,930 | +38.6% |
| Fixed assets | 21/28 | €908 | €11,936 | +€11,028 | +1,215% |
| Tangible fixed assets | 22/27 | €908 | €11,936 | +€11,028 | +1,215% |
| Furniture and vehicles | 24 | €908 | €11,936 | +€11,028 | +1,215% |
| Current assets | 29/58 | €102,437 | €131,339 | +€28,902 | +28.2% |
| Stocks and contracts in progress | 3 | €47,321 | - | -€47,321 | |
| Stocks | 30/36 | €47,321 | - | -€47,321 | |
| Amounts receivable within one year | 40/41 | €46,928 | €82,913 | +€35,985 | +76.7% |
| Trade receivables | 40 | €46,928 | €75,425 | +€28,497 | +60.7% |
| Other amounts receivable | 41 | - | €7,488 | +€7,488 | |
| Current investments | 50/53 | €3,329 | - | -€3,329 | |
| Cash at bank and in hand | 54/58 | €1,952 | €46,079 | +€44,128 | +2,261% |
| Deferred charges and accrued income | 490/1 | €2,907 | €2,346 | -€561 | -19.3% |
| Total equity and liabilities | 10/49 | €103,345 | €143,275 | +€39,930 | +38.6% |
| Equity | 10/15 | €11,189 | €41,685 | +€30,496 | +273% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €5,189 | €35,685 | +€30,496 | +588% |
| Distributable reserves | 133 | €5,189 | €35,685 | +€30,496 | +588% |
| Amounts payable | 17/49 | €92,157 | €101,590 | +€9,433 | +10.2% |
| Amounts payable after more than one year | 17 | - | €4,303 | +€4,303 | |
| Financial debts | 170/4 | - | €4,303 | +€4,303 | |
| Amounts payable within one year | 42/48 | €92,157 | €97,287 | +€5,130 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | - | €2,677 | +€2,677 | |
| Trade debts | 44 | €75,860 | €12,954 | -€62,907 | -82.9% |
| Suppliers | 440/4 | €75,860 | €12,954 | -€62,907 | -82.9% |
| Advances received on contracts in progress | 46 | - | €70,992 | +€70,992 | |
| Taxes, remuneration and social security | 45 | €8,296 | €10,664 | +€2,368 | +28.5% |
| Taxes | 450/3 | €1,297 | €8,978 | +€7,681 | +592% |
| Remuneration and social security | 454/9 | €6,999 | €1,687 | -€5,313 | -75.9% |
| Other amounts payable | 47/48 | €8,000 | - | -€8,000 | |
| Remuneration, social security and pensions | 62 | €45,640 | €40,058 | -€5,582 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €257 | €2,170 | +€1,914 | +745% |
| Other operating charges | 640/8 | €549 | €1,604 | +€1,055 | +192% |
| Gross operating margin | 9900 | €52,937 | €82,573 | +€29,636 | +56.0% |
| Operating profit (loss) | 9901 | €6,492 | €38,741 | +€32,249 | +497% |
| Financial charges | 65/66B | €6 | €564 | +€558 | +9,325% |
| Recurring financial charges | 65 | €6 | €564 | +€558 | +9,325% |
| Profit (loss) for the period before taxes | 9903 | €6,486 | €38,177 | +€31,691 | +489% |
| Income taxes | 67/77 | €1,297 | €7,681 | +€6,384 | +492% |
| Profit (loss) for the period | 9904 | €5,189 | €30,496 | +€25,308 | +488% |
| Profit (loss) for the period to be appropriated | 9905 | €5,189 | €30,496 | +€25,308 | +488% |
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 22 October 2026 via checked.be.