AYAAN: 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.
AYAAN
Largest movements
- Tangible fixed assets +€13,808
up €13,808 (+2,031%), from €680 to €14,488
of which Furniture and vehicles: +€12,517
- Cash +€4,971
up €4,971 (+225%), from €2,212 to €7,183
mainly Net result for the year (+€8,948) and Current portion of long-term debt (+€5,057)
- Profit (loss) carried forward +€8,948
up €8,948 (+7.1%), from €126,354 to €135,302
- Current portion of long-term debt +€5,057
new in 2025: €5,057
- Trade debts +€2,148
up €2,148 (+153%), from €1,401 to €3,549
- Gross operating margin +€8,134
up €8,134 (+233%), from €3,488 to €11,622
- Financial income +€2,831
new in 2025: €2,831
- Depreciation -€1,714
down €1,714 (-33.7%), from €5,086 to €3,372
- Other operating charges +€646
up €646 (+126%), from €512 to €1,158
- Financial charges +€344
up €344 (+77.8%), from €442 to €786
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 | €147,861 | €165,739 | +€17,878 | +12.1% |
| Fixed assets | 21/28 | €10,712 | €24,520 | +€13,808 | +129% |
| Tangible fixed assets | 22/27 | €680 | €14,488 | +€13,808 | +2,031% |
| Plant, machinery and equipment | 23 | - | €1,291 | +€1,291 | |
| Furniture and vehicles | 24 | €680 | €13,197 | +€12,517 | +1,841% |
| Financial fixed assets | 28 | €10,032 | €10,032 | = | 0.0% |
| Current assets | 29/58 | €137,149 | €141,219 | +€4,070 | +3.0% |
| Stocks and contracts in progress | 3 | €2,503 | €2,503 | = | 0.0% |
| Stocks | 30/36 | €2,503 | €2,503 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €131,667 | €130,436 | -€1,231 | -0.9% |
| Other amounts receivable | 41 | €131,667 | €130,436 | -€1,231 | -0.9% |
| Cash at bank and in hand | 54/58 | €2,212 | €7,183 | +€4,971 | +225% |
| Deferred charges and accrued income | 490/1 | €767 | €1,097 | +€330 | +43.0% |
| Total equity and liabilities | 10/49 | €147,861 | €165,739 | +€17,878 | +12.1% |
| Equity | 10/15 | €144,724 | €153,672 | +€8,948 | +6.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €5,970 | €5,970 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,970 | €5,970 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €4,110 | €4,110 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,354 | €135,302 | +€8,948 | +7.1% |
| Amounts payable | 17/49 | €3,137 | €12,067 | +€8,930 | +285% |
| Amounts payable after more than one year | 17 | - | €860 | +€860 | |
| Financial debts | 170/4 | - | €860 | +€860 | |
| Amounts payable within one year | 42/48 | €3,137 | €11,207 | +€8,070 | +257% |
| Current portion of amounts payable after more than one year | 42 | - | €5,057 | +€5,057 | |
| Financial debts | 43 | €641 | - | -€641 | |
| Credit institutions | 430/8 | €641 | - | -€641 | |
| Trade debts | 44 | €1,401 | €3,549 | +€2,148 | +153% |
| Suppliers | 440/4 | €1,401 | €3,549 | +€2,148 | +153% |
| Taxes, remuneration and social security | 45 | €1,095 | €2,601 | +€1,506 | +138% |
| Taxes | 450/3 | €1,095 | €2,601 | +€1,506 | +138% |
| Non-recurring operating income | 76A | €11,643 | €11,001 | -€642 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,086 | €3,372 | -€1,714 | -33.7% |
| Other operating charges | 640/8 | €512 | €1,158 | +€646 | +126% |
| Gross operating margin | 9900 | €3,488 | €11,622 | +€8,134 | +233% |
| Operating profit (loss) | 9901 | -€2,110 | €7,092 | +€9,202 | |
| Financial income | 75/76B | - | €2,831 | +€2,831 | |
| Recurring financial income | 75 | - | €2,831 | +€2,831 | |
| Financial charges | 65/66B | €442 | €786 | +€344 | +77.8% |
| Recurring financial charges | 65 | €442 | €786 | +€344 | +77.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,552 | €9,137 | +€11,689 | |
| Income taxes | 67/77 | €171 | €189 | +€18 | +10.5% |
| Profit (loss) for the period | 9904 | -€2,723 | €8,948 | +€11,671 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,723 | €8,948 | +€11,671 |
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 18 October 2026 via checked.be.