AYAIN: 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.
AYAIN
Largest movements
- Cash +€9,361
up €9,361 (+82.2%), from €11,391 to €20,753
mainly Depreciation (+€6,900) and Trade debts (+€6,896)
- Tangible fixed assets -€6,400
down €6,400 (-25.0%), from €25,600 to €19,200
- Receivables within one year -€1,729
no longer reported in 2025 (was €1,729)
- Trade debts +€6,896
up €6,896 (+10.5%), from €65,961 to €72,857
- Other debts -€4,641
down €4,641 (-46.1%), from €10,063 to €5,422
- Tax, wage and social debts -€1,997
down €1,997 (-12.4%), from €16,158 to €14,161
of which Remuneration and social security: -€3,365
- Gross operating margin -€20,508
down €20,508 (-32.0%), from €64,057 to €43,549
- Staff costs -€17,067
down €17,067 (-34.5%), from €49,441 to €32,374
- Other operating charges -€2,098
down €2,098 (-64.3%), from €3,263 to €1,165
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 | €101,544 | €102,153 | +€609 | +0.6% |
| Fixed assets | 21/28 | €29,100 | €22,200 | -€6,900 | -23.7% |
| Intangible fixed assets | 21 | €3,500 | €3,000 | -€500 | -14.3% |
| Tangible fixed assets | 22/27 | €25,600 | €19,200 | -€6,400 | -25.0% |
| Furniture and vehicles | 24 | €25,600 | €19,200 | -€6,400 | -25.0% |
| Current assets | 29/58 | €72,444 | €79,953 | +€7,509 | +10.4% |
| Stocks and contracts in progress | 3 | €58,500 | €59,200 | +€700 | +1.2% |
| Stocks | 30/36 | €58,500 | €59,200 | +€700 | +1.2% |
| Amounts receivable within one year | 40/41 | €1,729 | - | -€1,729 | |
| Other amounts receivable | 41 | €1,729 | - | -€1,729 | |
| Cash at bank and in hand | 54/58 | €11,391 | €20,753 | +€9,361 | +82.2% |
| Deferred charges and accrued income | 490/1 | €823 | - | -€823 | |
| Total equity and liabilities | 10/49 | €101,544 | €102,153 | +€609 | +0.6% |
| Equity | 10/15 | €9,362 | €9,712 | +€351 | +3.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,362 | €4,712 | +€351 | +8.0% |
| Amounts payable | 17/49 | €92,182 | €92,440 | +€258 | +0.3% |
| Amounts payable within one year | 42/48 | €92,182 | €92,440 | +€258 | +0.3% |
| Trade debts | 44 | €65,961 | €72,857 | +€6,896 | +10.5% |
| Suppliers | 440/4 | €65,961 | €72,857 | +€6,896 | +10.5% |
| Taxes, remuneration and social security | 45 | €16,158 | €14,161 | -€1,997 | -12.4% |
| Taxes | 450/3 | €3,340 | €4,708 | +€1,368 | +40.9% |
| Remuneration and social security | 454/9 | €12,818 | €9,453 | -€3,365 | -26.2% |
| Other amounts payable | 47/48 | €10,063 | €5,422 | -€4,641 | -46.1% |
| Remuneration, social security and pensions | 62 | €49,441 | €32,374 | -€17,067 | -34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,900 | €6,900 | = | 0.0% |
| Other operating charges | 640/8 | €3,263 | €1,165 | -€2,098 | -64.3% |
| Gross operating margin | 9900 | €64,057 | €43,549 | -€20,508 | -32.0% |
| Operating profit (loss) | 9901 | €4,453 | €3,110 | -€1,343 | -30.2% |
| Financial charges | 65/66B | €1,893 | €1,992 | +€100 | +5.3% |
| Recurring financial charges | 65 | €1,893 | €1,992 | +€100 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €2,560 | €1,117 | -€1,442 | -56.4% |
| Income taxes | 67/77 | €978 | €767 | -€211 | -21.6% |
| Profit (loss) for the period | 9904 | €1,582 | €351 | -€1,231 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,582 | €351 | -€1,231 | -77.8% |
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 8 October 2026 via checked.be.