AYAM A TRADING: what changed
What changed
AYAM A TRADING
NACE 46.720, Wholesale of motor vehicle parts and accessories
filed annual accounts (NBB)
Net result for the year
€513,727
2024 · €295,789+€217,938
Equity
€1.4m
2024 · €954,397+€452,227
Cash
€450,300
2024 · €312,757+€137,542
Balance sheet total
€1.5m
2024 · €1.1m+€395,414
Largest movements
Assets
- Current investments +€225,000
up €225,000 (+32.8%), from €686,020 to €911,020
- Cash +€137,542
up €137,542 (+44.0%), from €312,757 to €450,300
mainly Net result for the year (+€513,727) and Receivables within one year (+€12,404)
- Receivables after one year +€50,000
up €50,000 (+62.5%), from €80,000 to €130,000
Equity and liabilities
- Reserves +€438,500
up €438,500 (+47.1%), from €931,500 to €1.4m
- Tax, wage and social debts -€45,397
down €45,397 (-36.3%), from €124,919 to €79,522
of which Taxes: -€34,073
- Trade debts -€16,502
down €16,502 (-82.9%), from €19,910 to €3,408
Income statement
- Gross operating margin +€253,044
up €253,044 (+52.7%), from €479,794 to €732,838
- Taxes +€33,155
up €33,155 (+23.2%), from €142,660 to €175,815
- Financial income -€14,258
down €14,258 (-53.9%), from €26,428 to €12,170
- Staff costs -€12,850
down €12,850 (-19.9%), from €64,729 to €51,880
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€295,789
Gross operating margin
+€253,044
Staff costs
+€12,850
Depreciation
+€104
Other operating charges
-€220
Financial income
-€14,258
Financial charges
-€428
Taxes
-€33,155
Result 2025
€513,727
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€418,957
Investment
-€225,000
Financing
-€56,414
Cash 2024
€312,757
From operations (derived)
+€418,957
Net result for the year
+€513,727
Depreciation
+€1,863
Receivables after one year
-€50,000
Receivables within one year
+€12,404
Deferred charges and accrued income
+€2,862
Trade debts
-€16,502
Tax, wage and social debts
-€45,397
Investment (derived)
-€225,000
Current investments
-€225,000
Financing
-€56,414
Debts after one year
+€29
Short-term financial debts
+€5,057
Contributions, distributions and other
-€61,500
Cash 2025
€450,300
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,099,226 | €1,494,640 | +€395,414 | +36.0% |
| Fixed assets | 21/28 | €4,275 | €2,412 | -€1,863 | -43.6% |
| Tangible fixed assets | 22/27 | €4,275 | €2,412 | -€1,863 | -43.6% |
| Furniture and vehicles | 24 | €4,275 | €2,412 | -€1,863 | -43.6% |
| Current assets | 29/58 | €1,094,952 | €1,492,228 | +€397,276 | +36.3% |
| Amounts receivable after more than one year | 29 | €80,000 | €130,000 | +€50,000 | +62.5% |
| Other amounts receivable | 291 | €80,000 | €130,000 | +€50,000 | +62.5% |
| Amounts receivable within one year | 40/41 | €13,147 | €743 | -€12,404 | -94.4% |
| Trade receivables | 40 | €2,000 | - | -€2,000 | |
| Other amounts receivable | 41 | €11,147 | €743 | -€10,404 | -93.3% |
| Current investments | 50/53 | €686,020 | €911,020 | +€225,000 | +32.8% |
| Cash at bank and in hand | 54/58 | €312,757 | €450,300 | +€137,542 | +44.0% |
| Deferred charges and accrued income | 490/1 | €3,028 | €166 | -€2,862 | -94.5% |
| Total equity and liabilities | 10/49 | €1,099,226 | €1,494,640 | +€395,414 | +36.0% |
| Equity | 10/15 | €954,397 | €1,406,624 | +€452,227 | +47.4% |
| Contributions | 10/11 | €8,025 | €8,025 | = | 0.0% |
| Reserves | 13 | €931,500 | €1,370,000 | +€438,500 | +47.1% |
| Distributable reserves | 133 | €931,500 | €1,370,000 | +€438,500 | +47.1% |
| Profit (loss) carried forward | 14 | €14,872 | €28,599 | +€13,727 | +92.3% |
| Amounts payable | 17/49 | €144,829 | €88,016 | -€56,813 | -39.2% |
| Amounts payable after more than one year | 17 | - | €29 | +€29 | |
| Other amounts payable | 178/9 | - | €29 | +€29 | |
| Amounts payable within one year | 42/48 | €144,829 | €87,987 | -€56,842 | -39.2% |
| Financial debts | 43 | - | €5,057 | +€5,057 | |
| Credit institutions | 430/8 | - | €5,057 | +€5,057 | |
| Trade debts | 44 | €19,910 | €3,408 | -€16,502 | -82.9% |
| Suppliers | 440/4 | €19,910 | €3,408 | -€16,502 | -82.9% |
| Taxes, remuneration and social security | 45 | €124,919 | €79,522 | -€45,397 | -36.3% |
| Taxes | 450/3 | €101,381 | €67,308 | -€34,073 | -33.6% |
| Remuneration and social security | 454/9 | €23,538 | €12,214 | -€11,324 | -48.1% |
| Remuneration, social security and pensions | 62 | €64,729 | €51,880 | -€12,850 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,967 | €1,863 | -€104 | -5.3% |
| Other operating charges | 640/8 | €574 | €794 | +€220 | +38.2% |
| Gross operating margin | 9900 | €479,794 | €732,838 | +€253,044 | +52.7% |
| Operating profit (loss) | 9901 | €412,524 | €678,302 | +€265,779 | +64.4% |
| Financial income | 75/76B | €26,428 | €12,170 | -€14,258 | -53.9% |
| Recurring financial income | 75 | €26,428 | €12,170 | -€14,258 | -53.9% |
| Financial charges | 65/66B | €503 | €931 | +€428 | +85.2% |
| Recurring financial charges | 65 | €503 | €931 | +€428 | +85.2% |
| Profit (loss) for the period before taxes | 9903 | €438,449 | €689,542 | +€251,093 | +57.3% |
| Income taxes | 67/77 | €142,660 | €175,815 | +€33,155 | +23.2% |
| Profit (loss) for the period | 9904 | €295,789 | €513,727 | +€217,938 | +73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €295,789 | €513,727 | +€217,938 | +73.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.