AYA PROPERTIES: 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 PROPERTIES
Largest movements
- Tangible fixed assets -€145,786
down €145,786 (-4.3%), from €3.4m to €3.2m
of which Land and buildings: -€143,507
- Cash -€34,594
down €34,594 (-92.7%), from €37,327 to €2,733
mainly Debts after one year (-€208,743) and Trade debts (-€35,785)
- Debts after one year -€208,743
down €208,743 (-10.1%), from €2.1m to €1.9m
of which Financial debts: -€229,443
- Other debts +€79,065
up €79,065 (+123.4%), from €64,096 to €143,161
- Trade debts -€35,785
down €35,785 (-71.1%), from €50,362 to €14,577
- Gross operating margin -€21,483
down €21,483 (-7.9%), from €273,284 to €251,801
- Financial charges -€5,981
down €5,981 (-8.6%), from €69,835 to €63,854
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.
Cash bridge derived
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 | €3,447,627 | €3,268,262 | -€179,365 | -5.2% |
| Fixed assets | 21/28 | €3,391,330 | €3,245,544 | -€145,786 | -4.3% |
| Tangible fixed assets | 22/27 | €3,391,071 | €3,245,285 | -€145,786 | -4.3% |
| Land and buildings | 22 | €3,387,769 | €3,244,262 | -€143,507 | -4.2% |
| Furniture and vehicles | 24 | €3,301 | €1,023 | -€2,279 | -69.0% |
| Financial fixed assets | 28 | €259 | €259 | = | 0.0% |
| Current assets | 29/58 | €56,297 | €22,718 | -€33,579 | -59.6% |
| Amounts receivable within one year | 40/41 | €16,282 | €17,497 | +€1,216 | +7.5% |
| Trade receivables | 40 | €137 | - | -€137 | |
| Other amounts receivable | 41 | €16,145 | €17,497 | +€1,352 | +8.4% |
| Cash at bank and in hand | 54/58 | €37,327 | €2,733 | -€34,594 | -92.7% |
| Deferred charges and accrued income | 490/1 | €2,689 | €2,487 | -€201 | -7.5% |
| Total equity and liabilities | 10/49 | €3,447,627 | €3,268,262 | -€179,365 | -5.2% |
| Equity | 10/15 | €1,031,929 | €1,017,636 | -€14,293 | -1.4% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,929 | €17,636 | -€14,293 | -44.8% |
| Amounts payable | 17/49 | €2,415,699 | €2,250,627 | -€165,072 | -6.8% |
| Amounts payable after more than one year | 17 | €2,059,589 | €1,850,846 | -€208,743 | -10.1% |
| Financial debts | 170/4 | €2,058,089 | €1,828,646 | -€229,443 | -11.1% |
| Other amounts payable | 178/9 | €1,500 | €22,200 | +€20,700 | +1380.0% |
| Amounts payable within one year | 42/48 | €347,594 | €394,891 | +€47,297 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €222,938 | €229,443 | +€6,505 | +2.9% |
| Trade debts | 44 | €50,362 | €14,577 | -€35,785 | -71.1% |
| Suppliers | 440/4 | €50,362 | €14,577 | -€35,785 | -71.1% |
| Taxes, remuneration and social security | 45 | €10,199 | €7,711 | -€2,488 | -24.4% |
| Taxes | 450/3 | €757 | - | -€757 | |
| Remuneration and social security | 454/9 | €9,442 | €7,711 | -€1,731 | -18.3% |
| Other amounts payable | 47/48 | €64,096 | €143,161 | +€79,065 | +123.4% |
| Accrued charges and deferred income | 492/3 | €8,516 | €4,890 | -€3,626 | -42.6% |
| Remuneration, social security and pensions | 62 | €38,011 | €37,302 | -€709 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,978 | €145,786 | -€192 | -0.1% |
| Other operating charges | 640/8 | €19,230 | €19,154 | -€77 | -0.4% |
| Gross operating margin | 9900 | €273,284 | €251,801 | -€21,483 | -7.9% |
| Operating profit (loss) | 9901 | €70,065 | €49,560 | -€20,505 | -29.3% |
| Financial income | 75/76B | €663 | - | -€663 | |
| Recurring financial income | 75 | €663 | - | -€663 | |
| Financial charges | 65/66B | €69,835 | €63,854 | -€5,981 | -8.6% |
| Recurring financial charges | 65 | €69,835 | €63,854 | -€5,981 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €894 | -€14,293 | -€15,187 | |
| Income taxes | 67/77 | €757 | - | -€757 | |
| Profit (loss) for the period | 9904 | €137 | -€14,293 | -€14,430 | |
| Profit (loss) for the period to be appropriated | 9905 | €137 | -€14,293 | -€14,430 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.