AYANO GROUP: what changed
Two fiscal 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.
What changed
AYANO GROUP
NACE 23.130, Manufacture of other non-metallic mineral products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€442,986
2024 · €1.1m-€648,510
Equity
€7.1m
2024 · €6.7m+€342,986
Cash
€301,235
2024 · €319,708-€18,474
Balance sheet total
€16.1m
2024 · €16.5m-€479,289
Largest movements
Assets
- Receivables within one year -€439,002
down €439,002 (-34.3%), from €1.3m to €839,366
of which Trade receivables: -€476,480
Equity and liabilities
- Debts after one year -€1.3m
down €1.3m (-19.4%), from €6.6m to €5.3m
- Other debts +€602,845
up €602,845 (+206.1%), from €292,534 to €895,380
- Profit (loss) carried forward +€342,986
up €342,986 (+12.9%), from €2.7m to €3.0m
Income statement
- Turnover -€774,791
down €774,791 (-20.9%), from €3.7m to €2.9m
- Financial income -€124,025
down €124,025 (-97.7%), from €126,946 to €2,920
of which Non-recurring financial income: -€117,212
- Services and other goods -€114,532
down €114,532 (-6.5%), from €1.8m to €1.7m
- Staff costs +€88,520
up €88,520 (+16.5%), from €536,775 to €625,295
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.
Result 2024
€1.1m
Turnover
-€774,791
Other operating income
-€2,834
Services and other goods
+€114,532
Staff costs
-€88,520
Depreciation
+€9,951
Other operating charges
-€681
Other operating items
+€194,209
Financial income
-€124,025
Financial charges
+€24,074
Taxes
-€423
Result 2025
€442,986
Cash bridge derived
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.
From operations
+€1.4m
Investment
-€45,712
Financing
-€1.4m
Cash 2024
€319,708
From operations (derived)
+€1.4m
Net result for the year
+€442,986
Depreciation
+€66,596
Receivables within one year
+€439,002
Deferred charges and accrued income
+€930
Trade debts
-€163,222
Tax, wage and social debts
-€22,146
Other debts
+€602,845
Accrued charges and deferred income
+€21,500
Investment (derived)
-€45,712
Investment in fixed assets (net)
-€45,712
Financing
-€1.4m
Debts after one year
-€1.3m
Current portion of long-term debt
+€17,658
Contributions, distributions and other
-€100,000
Cash 2025
€301,235
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,548,004 | €16,068,715 | -€479,289 | -2.9% |
| Fixed assets | 21/28 | €14,924,563 | €14,903,679 | -€20,884 | -0.1% |
| Tangible fixed assets | 22/27 | €168,363 | €101,767 | -€66,596 | -39.6% |
| Plant, machinery and equipment | 23 | €64,404 | €31,279 | -€33,125 | -51.4% |
| Furniture and vehicles | 24 | €38,730 | €28,071 | -€10,658 | -27.5% |
| Leasing and similar rights | 25 | €65,229 | €42,416 | -€22,813 | -35.0% |
| Financial fixed assets | 28 | €14,756,200 | €14,801,912 | +€45,712 | +0.3% |
| Affiliated companies | 280/1 | €14,756,200 | €14,801,912 | +€45,712 | +0.3% |
| Participating interests | 280 | €14,756,200 | €14,801,912 | +€45,712 | +0.3% |
| Current assets | 29/58 | €1,623,441 | €1,165,035 | -€458,406 | -28.2% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,278,368 | €839,366 | -€439,002 | -34.3% |
| Trade receivables | 40 | €1,128,368 | €651,888 | -€476,480 | -42.2% |
| Other amounts receivable | 41 | €150,000 | €187,478 | +€37,478 | +25.0% |
| Cash at bank and in hand | 54/58 | €319,708 | €301,235 | -€18,474 | -5.8% |
| Deferred charges and accrued income | 490/1 | €25,365 | €24,434 | -€930 | -3.7% |
| Total equity and liabilities | 10/49 | €16,548,004 | €16,068,715 | -€479,289 | -2.9% |
| Equity | 10/15 | €6,744,097 | €7,087,083 | +€342,986 | +5.1% |
| Contributions | 10/11 | €3,720,000 | €3,720,000 | = | 0.0% |
| Capital | 10 | €3,720,000 | €3,720,000 | = | 0.0% |
| Issued capital | 100 | €3,720,000 | €3,720,000 | = | 0.0% |
| Reserves | 13 | €372,000 | €372,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €372,000 | €372,000 | = | 0.0% |
| Legal reserve | 130 | €372,000 | €372,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,652,097 | €2,995,083 | +€342,986 | +12.9% |
| Amounts payable | 17/49 | €9,803,907 | €8,981,632 | -€822,275 | -8.4% |
| Amounts payable after more than one year | 17 | €6,606,941 | €5,328,031 | -€1.3m | -19.4% |
| Financial debts | 170/4 | €6,606,941 | €5,328,031 | -€1.3m | -19.4% |
| Leasing and similar obligations | 172 | €45,300 | €24,410 | -€20,890 | -46.1% |
| Credit institutions | 173 | €6,561,640 | €5,303,620 | -€1.3m | -19.2% |
| Amounts payable within one year | 42/48 | €3,196,966 | €3,632,101 | +€435,135 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €1,261,252 | €1,278,910 | +€17,658 | +1.4% |
| Financial debts | 43 | €1,000,000 | €1,000,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,000,000 | €1,000,000 | = | 0.0% |
| Trade debts | 44 | €518,701 | €355,479 | -€163,222 | -31.5% |
| Suppliers | 440/4 | €518,701 | €355,479 | -€163,222 | -31.5% |
| Taxes, remuneration and social security | 45 | €124,479 | €102,332 | -€22,146 | -17.8% |
| Taxes | 450/3 | €4,430 | €2,774 | -€1,656 | -37.4% |
| Remuneration and social security | 454/9 | €120,048 | €99,558 | -€20,490 | -17.1% |
| Other amounts payable | 47/48 | €292,534 | €895,380 | +€602,845 | +206.1% |
| Accrued charges and deferred income | 492/3 | - | €21,500 | +€21,500 | |
| Operating income | 70/76A | €3,735,655 | €2,962,030 | -€773,625 | -20.7% |
| Turnover | 70 | €3,712,085 | €2,937,294 | -€774,791 | -20.9% |
| Other operating income | 74 | €23,570 | €20,736 | -€2,834 | -12.0% |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Operating charges | 60/66A | €2,580,617 | €2,355,126 | -€225,491 | -8.7% |
| Goods for resale, raw materials and consumables | 60 | €0 | - | = | |
| Purchases | 600/8 | €0 | - | = | |
| Change in stocks: decrease (increase) | 609 | €0 | - | = | |
| Services and other goods | 61 | €1,767,897 | €1,653,365 | -€114,532 | -6.5% |
| Remuneration, social security and pensions | 62 | €536,775 | €625,295 | +€88,520 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,547 | €66,596 | -€9,951 | -13.0% |
| Other operating charges | 640/8 | €4,974 | €5,655 | +€681 | +13.7% |
| Non-recurring operating charges | 66A | €194,424 | €4,215 | -€190,209 | -97.8% |
| Operating profit (loss) | 9901 | €1,155,039 | €606,904 | -€548,135 | -47.5% |
| Financial income | 75/76B | €126,946 | €2,920 | -€124,025 | -97.7% |
| Recurring financial income | 75 | €9,734 | €2,920 | -€6,813 | -70.0% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €9,734 | €2,920 | -€6,813 | -70.0% |
| Non-recurring financial income | 76B | €117,212 | €0 | -€117,212 | -100.0% |
| Financial charges | 65/66B | €189,437 | €165,364 | -€24,074 | -12.7% |
| Recurring financial charges | 65 | €189,437 | €165,364 | -€24,074 | -12.7% |
| Debt charges | 650 | €185,226 | €162,129 | -€23,097 | -12.5% |
| Other financial charges | 652/9 | €4,212 | €3,234 | -€977 | -23.2% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €1,092,547 | €444,460 | -€648,087 | -59.3% |
| Income taxes | 67/77 | €1,051 | €1,474 | +€423 | +40.3% |
| Taxes | 670/3 | €1,051 | €1,474 | +€423 | +40.3% |
| Profit (loss) for the period | 9904 | €1,091,496 | €442,986 | -€648,510 | -59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,091,496 | €442,986 | -€648,510 | -59.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.