AYANG ESSAMA: what changed
AYANG ESSAMA
Largest movements
- Tangible fixed assets -€16,941
down €16,941 (-4.7%), from €359,471 to €342,530
of which Land and buildings: -€15,288
- Debts after one year -€43,193
down €43,193 (-25.3%), from €170,789 to €127,596
- Other debts +€11,026
up €11,026 (+9.6%), from €114,827 to €125,853
- Reserves +€10,257
up €10,257 (+75.4%), from €13,605 to €23,862
- Gross operating margin +€2,160
up €2,160 (+5.2%), from €41,665 to €43,824
- Financial charges -€1,979
down €1,979 (-16.9%), from €11,675 to €9,696
- Taxes +€1,438
up €1,438 (+37.7%), from €3,814 to €5,252
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €362,920 | €344,413 | -€18,507 | -5.1% |
| Fixed assets | 21/28 | €359,471 | €342,530 | -€16,941 | -4.7% |
| Tangible fixed assets | 22/27 | €359,471 | €342,530 | -€16,941 | -4.7% |
| Land and buildings | 22 | €356,166 | €340,878 | -€15,288 | -4.3% |
| Plant, machinery and equipment | 23 | €3,305 | €1,652 | -€1,652 | -50.0% |
| Current assets | 29/58 | €3,449 | €1,883 | -€1,566 | -45.4% |
| Cash at bank and in hand | 54/58 | €3,449 | €1,883 | -€1,566 | -45.4% |
| Total equity and liabilities | 10/49 | €362,920 | €344,413 | -€18,507 | -5.1% |
| Equity | 10/15 | €32,205 | €42,462 | +€10,257 | +31.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,605 | €23,862 | +€10,257 | +75.4% |
| Distributable reserves | 133 | €13,605 | €23,862 | +€10,257 | +75.4% |
| Amounts payable | 17/49 | €330,714 | €301,951 | -€28,763 | -8.7% |
| Amounts payable after more than one year | 17 | €170,789 | €127,596 | -€43,193 | -25.3% |
| Financial debts | 170/4 | €170,789 | €127,596 | -€43,193 | -25.3% |
| Amounts payable within one year | 42/48 | €159,926 | €174,355 | +€14,429 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €41,198 | €43,193 | +€1,994 | +4.8% |
| Trade debts | 44 | €87 | €58 | -€29 | -33.7% |
| Suppliers | 440/4 | €87 | €58 | -€29 | -33.7% |
| Taxes, remuneration and social security | 45 | €3,814 | €5,252 | +€1,438 | +37.7% |
| Taxes | 450/3 | €3,814 | €5,252 | +€1,438 | +37.7% |
| Other amounts payable | 47/48 | €114,827 | €125,853 | +€11,026 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,941 | €16,941 | = | 0.0% |
| Other operating charges | 640/8 | €1,614 | €1,679 | +€65 | +4.0% |
| Gross operating margin | 9900 | €41,665 | €43,824 | +€2,160 | +5.2% |
| Operating profit (loss) | 9901 | €23,110 | €25,204 | +€2,094 | +9.1% |
| Financial charges | 65/66B | €11,675 | €9,696 | -€1,979 | -16.9% |
| Recurring financial charges | 65 | €11,675 | €9,696 | -€1,979 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €11,435 | €15,508 | +€4,073 | +35.6% |
| Income taxes | 67/77 | €3,814 | €5,252 | +€1,438 | +37.7% |
| Profit (loss) for the period | 9904 | €7,621 | €10,257 | +€2,635 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,621 | €10,257 | +€2,635 | +34.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.