Ayana: 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.
Ayana
Largest movements
- Cash +€117,716
up €117,716 (+19.5%), from €602,156 to €719,872
mainly Net result for the year (+€116,931) and Depreciation (+€48,680)
- Tangible fixed assets -€43,467
down €43,467 (-7.7%), from €566,007 to €522,540
of which Land and buildings: -€46,458
- Reserves +€116,800
up €116,800 (+19.2%), from €607,000 to €723,800
- Debts after one year -€48,550
down €48,550 (-14.4%), from €336,133 to €287,583
- Tax, wage and social debts +€20,221
up €20,221 (+163%), from €12,388 to €32,608
of which Taxes: +€19,160
- Accrued charges and deferred income -€13,090
down €13,090 (-99.2%), from €13,197 to €107
No income-statement line moved by more than 1% of the activity.
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 | €1,224,332 | €1,299,428 | +€75,096 | +6.1% |
| Fixed assets | 21/28 | €567,114 | €523,647 | -€43,467 | -7.7% |
| Tangible fixed assets | 22/27 | €566,007 | €522,540 | -€43,467 | -7.7% |
| Land and buildings | 22 | €562,865 | €516,408 | -€46,458 | -8.3% |
| Plant, machinery and equipment | 23 | €3,141 | €6,132 | +€2,991 | +95.2% |
| Financial fixed assets | 28 | €1,108 | €1,108 | = | 0.0% |
| Current assets | 29/58 | €657,218 | €775,781 | +€118,563 | +18.0% |
| Stocks and contracts in progress | 3 | €34,690 | €34,690 | = | 0.0% |
| Stocks | 30/36 | €34,690 | €34,690 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,454 | €21,218 | +€2,764 | +15.0% |
| Other amounts receivable | 41 | €18,454 | €21,218 | +€2,764 | +15.0% |
| Cash at bank and in hand | 54/58 | €602,156 | €719,872 | +€117,716 | +19.5% |
| Deferred charges and accrued income | 490/1 | €1,917 | - | -€1,917 | |
| Total equity and liabilities | 10/49 | €1,224,332 | €1,299,428 | +€75,096 | +6.1% |
| Equity | 10/15 | €794,029 | €910,960 | +€116,931 | +14.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €607,000 | €723,800 | +€116,800 | +19.2% |
| Distributable reserves | 133 | €607,000 | €723,800 | +€116,800 | +19.2% |
| Profit (loss) carried forward | 14 | €157,029 | €157,160 | +€131 | +0.1% |
| Amounts payable | 17/49 | €430,303 | €388,467 | -€41,836 | -9.7% |
| Amounts payable after more than one year | 17 | €336,133 | €287,583 | -€48,550 | -14.4% |
| Financial debts | 170/4 | €336,133 | €287,583 | -€48,550 | -14.4% |
| Amounts payable within one year | 42/48 | €80,973 | €100,778 | +€19,805 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €47,935 | €48,550 | +€615 | +1.3% |
| Trade debts | 44 | €793 | €4,180 | +€3,387 | +427% |
| Suppliers | 440/4 | €793 | €4,180 | +€3,387 | +427% |
| Advances received on contracts in progress | 46 | €19,858 | €15,440 | -€4,418 | -22.2% |
| Taxes, remuneration and social security | 45 | €12,388 | €32,608 | +€20,221 | +163% |
| Taxes | 450/3 | €4,696 | €23,857 | +€19,160 | +408% |
| Remuneration and social security | 454/9 | €7,692 | €8,752 | +€1,060 | +13.8% |
| Accrued charges and deferred income | 492/3 | €13,197 | €107 | -€13,090 | -99.2% |
| Remuneration, social security and pensions | 62 | €56,893 | €56,852 | -€42 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,468 | €48,680 | -€788 | -1.6% |
| Other operating charges | 640/8 | €4,141 | €3,912 | -€229 | -5.5% |
| Gross operating margin | 9900 | €280,191 | €281,918 | +€1,727 | +0.6% |
| Operating profit (loss) | 9901 | €169,689 | €172,475 | +€2,786 | +1.6% |
| Financial income | 75/76B | €77 | €169 | +€93 | +121% |
| Recurring financial income | 75 | €77 | €169 | +€93 | +121% |
| Financial charges | 65/66B | €7,248 | €6,587 | -€661 | -9.1% |
| Recurring financial charges | 65 | €7,248 | €6,587 | -€661 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €162,517 | €166,057 | +€3,540 | +2.2% |
| Income taxes | 67/77 | €48,217 | €49,126 | +€909 | +1.9% |
| Profit (loss) for the period | 9904 | €114,300 | €116,931 | +€2,631 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €114,300 | €116,931 | +€2,631 | +2.3% |
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 13 October 2026 via checked.be.