AYAN: 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.
AYAN
Largest movements
- Receivables within one year +€72,097
up €72,097 (+62.0%), from €116,280 to €188,376
of which Other amounts receivable: +€72,097
- Stocks and contracts -€22,000
down €22,000 (-68.8%), from €32,000 to €10,000
- Cash -€12,284
down €12,284 (-83.4%), from €14,721 to €2,437
mainly Receivables within one year (-€72,097) and Tax, wage and social debts (-€5,071)
- Tangible fixed assets -€10,836
down €10,836 (-25.2%), from €43,081 to €32,246
of which Furniture and vehicles: -€10,337
- Profit (loss) carried forward +€16,521
up €16,521 (+5,208%), from €317 to €16,839
- Trade debts +€11,820
up €11,820 (+33.4%), from €35,399 to €47,219
- Short-term financial debts +€7,532
up €7,532 (+191%), from €3,947 to €11,478
- Tax, wage and social debts -€5,071
down €5,071 (-18.0%), from €28,223 to €23,152
- Debts after one year -€4,436
down €4,436 (-30.4%), from €14,572 to €10,137
- Gross operating margin -€50,545
down €50,545 (-58.3%), from €86,727 to €36,182
- Taxes -€14,399
down €14,399 (-62.6%), from €23,003 to €8,603
- Financial income +€2,031
up €2,031 (+112%), from €1,807 to €3,838
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 | €224,743 | €251,109 | +€26,366 | +11.7% |
| Fixed assets | 21/28 | €43,131 | €32,296 | -€10,836 | -25.1% |
| Tangible fixed assets | 22/27 | €43,081 | €32,246 | -€10,836 | -25.2% |
| Plant, machinery and equipment | 23 | €854 | €356 | -€498 | -58.3% |
| Furniture and vehicles | 24 | €42,227 | €31,890 | -€10,337 | -24.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €181,612 | €218,813 | +€37,202 | +20.5% |
| Amounts receivable after more than one year | 29 | €18,000 | €18,000 | = | 0.0% |
| Other amounts receivable | 291 | €18,000 | €18,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €32,000 | €10,000 | -€22,000 | -68.8% |
| Stocks | 30/36 | €32,000 | €10,000 | -€22,000 | -68.8% |
| Amounts receivable within one year | 40/41 | €116,280 | €188,376 | +€72,097 | +62.0% |
| Trade receivables | 40 | €55,398 | €55,398 | = | 0.0% |
| Other amounts receivable | 41 | €60,882 | €132,978 | +€72,097 | +118% |
| Cash at bank and in hand | 54/58 | €14,721 | €2,437 | -€12,284 | -83.4% |
| Deferred charges and accrued income | 490/1 | €611 | - | -€611 | |
| Total equity and liabilities | 10/49 | €224,743 | €251,109 | +€26,366 | +11.7% |
| Equity | 10/15 | €116,677 | €133,199 | +€16,521 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,760 | €97,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €95,900 | €95,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €317 | €16,839 | +€16,521 | +5,208% |
| Amounts payable | 17/49 | €108,066 | €117,910 | +€9,845 | +9.1% |
| Amounts payable after more than one year | 17 | €14,572 | €10,137 | -€4,436 | -30.4% |
| Financial debts | 170/4 | €14,572 | €10,137 | -€4,436 | -30.4% |
| Amounts payable within one year | 42/48 | €93,069 | €107,349 | +€14,280 | +15.3% |
| Financial debts | 43 | €3,947 | €11,478 | +€7,532 | +191% |
| Credit institutions | 430/8 | €3,947 | €11,478 | +€7,532 | +191% |
| Trade debts | 44 | €35,399 | €47,219 | +€11,820 | +33.4% |
| Suppliers | 440/4 | €35,399 | €47,219 | +€11,820 | +33.4% |
| Taxes, remuneration and social security | 45 | €28,223 | €23,152 | -€5,071 | -18.0% |
| Taxes | 450/3 | €28,223 | €23,152 | -€5,071 | -18.0% |
| Other amounts payable | 47/48 | €25,500 | €25,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €425 | €425 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,995 | €10,836 | +€840 | +8.4% |
| Other operating charges | 640/8 | €705 | €1,323 | +€618 | +87.6% |
| Gross operating margin | 9900 | €86,727 | €36,182 | -€50,545 | -58.3% |
| Operating profit (loss) | 9901 | €76,027 | €24,023 | -€52,003 | -68.4% |
| Financial income | 75/76B | €1,807 | €3,838 | +€2,031 | +112% |
| Recurring financial income | 75 | €1,807 | €3,838 | +€2,031 | +112% |
| Financial charges | 65/66B | €2,843 | €2,737 | -€106 | -3.7% |
| Recurring financial charges | 65 | €2,843 | €2,737 | -€106 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €74,991 | €25,125 | -€49,866 | -66.5% |
| Income taxes | 67/77 | €23,003 | €8,603 | -€14,399 | -62.6% |
| Profit (loss) for the period | 9904 | €51,988 | €16,521 | -€35,467 | -68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,988 | €16,521 | -€35,467 | -68.2% |
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 20 October 2026 via checked.be.