AYA SERVICES: 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 SERVICES
Largest movements
- Tangible fixed assets -€6,919
down €6,919 (-33.9%), from €20,427 to €13,508
- Cash +€4,676
up €4,676 (+23.0%), from €20,366 to €25,042
mainly Tax, wage and social debts (+€9,237) and Depreciation (+€6,919)
- Receivables within one year +€3,295
up €3,295 (+15.1%), from €21,895 to €25,190
of which Other amounts receivable: +€3,295
- Current portion of long-term debt -€10,687
down €10,687 (-98.2%), from €10,883 to €195
- Tax, wage and social debts +€9,237
new in 2025: €9,237
- Profit (loss) carried forward +€2,894
up €2,894 (+12.1%), from €23,945 to €26,839
- Gross operating margin -€12,691
down €12,691 (-54.5%), from €23,286 to €10,595
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 | €63,188 | €64,240 | +€1,052 | +1.7% |
| Fixed assets | 21/28 | €20,927 | €14,008 | -€6,919 | -33.1% |
| Tangible fixed assets | 22/27 | €20,427 | €13,508 | -€6,919 | -33.9% |
| Furniture and vehicles | 24 | €20,427 | €13,508 | -€6,919 | -33.9% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €42,261 | €50,232 | +€7,971 | +18.9% |
| Amounts receivable within one year | 40/41 | €21,895 | €25,190 | +€3,295 | +15.1% |
| Trade receivables | 40 | €17,588 | €17,588 | = | 0.0% |
| Other amounts receivable | 41 | €4,307 | €7,602 | +€3,295 | +76.5% |
| Cash at bank and in hand | 54/58 | €20,366 | €25,042 | +€4,676 | +23.0% |
| Total equity and liabilities | 10/49 | €63,188 | €64,240 | +€1,052 | +1.7% |
| Equity | 10/15 | €42,545 | €45,439 | +€2,894 | +6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,945 | €26,839 | +€2,894 | +12.1% |
| Amounts payable | 17/49 | €20,643 | €18,801 | -€1,842 | -8.9% |
| Amounts payable after more than one year | 17 | €4,933 | €4,933 | = | 0.0% |
| Financial debts | 170/4 | €4,933 | €4,933 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,710 | €13,868 | -€1,842 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €10,883 | €195 | -€10,687 | -98.2% |
| Trade debts | 44 | €4,828 | €4,436 | -€392 | -8.1% |
| Suppliers | 440/4 | €4,828 | €4,436 | -€392 | -8.1% |
| Taxes, remuneration and social security | 45 | - | €9,237 | +€9,237 | |
| Remuneration and social security | 454/9 | - | €9,237 | +€9,237 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,919 | €6,919 | = | 0.0% |
| Other operating charges | 640/8 | €621 | €609 | -€12 | -1.9% |
| Gross operating margin | 9900 | €23,286 | €10,595 | -€12,691 | -54.5% |
| Operating profit (loss) | 9901 | €15,746 | €3,067 | -€12,679 | -80.5% |
| Financial income | 75/76B | €193 | - | -€193 | |
| Recurring financial income | 75 | €193 | - | -€193 | |
| Financial charges | 65/66B | €341 | €173 | -€168 | -49.3% |
| Recurring financial charges | 65 | €341 | €173 | -€168 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | €15,599 | €2,894 | -€12,705 | -81.4% |
| Profit (loss) for the period | 9904 | €15,599 | €2,894 | -€12,705 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,599 | €2,894 | -€12,705 | -81.4% |
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.