AYANNE: 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.
AYANNE
Largest movements
- Cash +€11,577
up €11,577 (+357%), from €3,247 to €14,824
mainly Stocks and contracts (+€3,254) and Other debts (+€2,867)
- Stocks and contracts -€3,254
down €3,254 (-57.6%), from €5,654 to €2,400
- Tangible fixed assets -€1,862
down €1,862 (-58.4%), from €3,190 to €1,327
of which Furniture and vehicles: -€1,542
- Receivables within one year -€1,594
down €1,594 (-99.0%), from €1,610 to €16
of which Other amounts receivable: -€1,566
- Other debts +€2,867
up €2,867 (+10.7%), from €26,863 to €29,730
- Profit (loss) carried forward +€2,124
up €2,124 (+4.5%), from -€46,895 to -€44,772
- Gross operating margin +€26,296
up €26,296, from -€17,511 to €8,786
- Other operating charges -€2,494
down €2,494 (-34.7%), from €7,190 to €4,696
- Depreciation -€456
down €456 (-19.7%), from €2,319 to €1,862
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 | €13,701 | €18,568 | +€4,867 | +35.5% |
| Fixed assets | 21/28 | €3,190 | €1,327 | -€1,862 | -58.4% |
| Tangible fixed assets | 22/27 | €3,190 | €1,327 | -€1,862 | -58.4% |
| Plant, machinery and equipment | 23 | €855 | €535 | -€321 | -37.5% |
| Furniture and vehicles | 24 | €2,334 | €793 | -€1,542 | -66.0% |
| Current assets | 29/58 | €10,511 | €17,240 | +€6,729 | +64.0% |
| Stocks and contracts in progress | 3 | €5,654 | €2,400 | -€3,254 | -57.6% |
| Stocks | 30/36 | €5,654 | €2,400 | -€3,254 | -57.6% |
| Amounts receivable within one year | 40/41 | €1,610 | €16 | -€1,594 | -99.0% |
| Trade receivables | 40 | €28 | €0 | -€28 | -100% |
| Other amounts receivable | 41 | €1,582 | €16 | -€1,566 | -99.0% |
| Cash at bank and in hand | 54/58 | €3,247 | €14,824 | +€11,577 | +357% |
| Total equity and liabilities | 10/49 | €13,701 | €18,568 | +€4,867 | +35.5% |
| Equity | 10/15 | -€28,295 | -€26,172 | +€2,124 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,895 | -€44,772 | +€2,124 | +4.5% |
| Amounts payable | 17/49 | €41,996 | €44,739 | +€2,743 | +6.5% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 170/4 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,996 | €29,739 | +€2,743 | +10.2% |
| Trade debts | 44 | €133 | €9 | -€124 | -92.9% |
| Suppliers | 440/4 | €133 | €9 | -€124 | -92.9% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €26,863 | €29,730 | +€2,867 | +10.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,319 | €1,862 | -€456 | -19.7% |
| Other operating charges | 640/8 | €7,190 | €4,696 | -€2,494 | -34.7% |
| Gross operating margin | 9900 | -€17,511 | €8,786 | +€26,296 | |
| Operating profit (loss) | 9901 | -€27,019 | €2,227 | +€29,246 | |
| Financial charges | 65/66B | €99 | €104 | +€5 | +4.8% |
| Recurring financial charges | 65 | €99 | €104 | +€5 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | -€27,118 | €2,124 | +€29,241 | |
| Profit (loss) for the period | 9904 | -€27,118 | €2,124 | +€29,241 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,118 | €2,124 | +€29,241 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.