Ayapura: 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.
Ayapura
Largest movements
- Tangible fixed assets -€51,390
down €51,390 (-7.0%), from €738,800 to €687,410
of which Land and buildings: -€31,653
- Current investments -€19,845
no longer reported in 2025 (was €19,845)
- Receivables within one year +€19,353
up €19,353 (+285.1%), from €6,789 to €26,142
- Receivables after one year -€18,300
down €18,300 (-13.1%), from €140,000 to €121,700
- Cash +€13,427
up €13,427 (+60.9%), from €22,059 to €35,486
mainly Depreciation (+€52,632) and Net result for the year (+€21,050)
- Debts after one year -€64,702
down €64,702 (-12.3%), from €525,539 to €460,837
- Reserves +€19,390
up €19,390 (+6.5%), from €299,164 to €318,555
- Tax, wage and social debts -€14,469
down €14,469 (-60.6%), from €23,877 to €9,408
- Gross operating margin -€102,465
down €102,465 (-44.6%), from €229,843 to €127,377
- Other operating charges -€34,423
down €34,423 (-78.0%), from €44,120 to €9,697
- Taxes -€28,729
down €28,729 (-77.8%), from €36,936 to €8,207
- Financial charges +€27,596
up €27,596 (+231.6%), from €11,915 to €39,512
- Depreciation +€21,198
up €21,198 (+67.4%), from €31,434 to €52,632
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €929,484 | €874,429 | -€55,055 | -5.9% |
| Fixed assets | 21/28 | €738,800 | €687,410 | -€51,390 | -7.0% |
| Tangible fixed assets | 22/27 | €738,800 | €687,410 | -€51,390 | -7.0% |
| Land and buildings | 22 | €639,638 | €607,985 | -€31,653 | -4.9% |
| Plant, machinery and equipment | 23 | €135 | - | -€135 | |
| Furniture and vehicles | 24 | €684 | €1,042 | +€358 | +52.4% |
| Leasing and similar rights | 25 | €95,585 | €75,997 | -€19,588 | -20.5% |
| Other tangible fixed assets | 26 | €2,758 | €2,385 | -€372 | -13.5% |
| Current assets | 29/58 | €190,684 | €187,019 | -€3,664 | -1.9% |
| Amounts receivable after more than one year | 29 | €140,000 | €121,700 | -€18,300 | -13.1% |
| Other amounts receivable | 291 | €140,000 | €121,700 | -€18,300 | -13.1% |
| Amounts receivable within one year | 40/41 | €6,789 | €26,142 | +€19,353 | +285.1% |
| Other amounts receivable | 41 | €6,789 | €26,142 | +€19,353 | +285.1% |
| Current investments | 50/53 | €19,845 | - | -€19,845 | |
| Cash at bank and in hand | 54/58 | €22,059 | €35,486 | +€13,427 | +60.9% |
| Deferred charges and accrued income | 490/1 | €1,991 | €3,691 | +€1,700 | +85.4% |
| Total equity and liabilities | 10/49 | €929,484 | €874,429 | -€55,055 | -5.9% |
| Equity | 10/15 | €305,364 | €324,755 | +€19,390 | +6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €299,164 | €318,555 | +€19,390 | +6.5% |
| Distributable reserves | 133 | €299,164 | €318,555 | +€19,390 | +6.5% |
| Amounts payable | 17/49 | €624,119 | €549,674 | -€74,445 | -11.9% |
| Amounts payable after more than one year | 17 | €525,539 | €460,837 | -€64,702 | -12.3% |
| Financial debts | 170/4 | €525,539 | €460,837 | -€64,702 | -12.3% |
| Amounts payable within one year | 42/48 | €98,580 | €88,837 | -€9,743 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €62,645 | €64,702 | +€2,057 | +3.3% |
| Financial debts | 43 | €10,127 | €10,000 | -€127 | -1.3% |
| Credit institutions | 430/8 | €10,127 | €10,000 | -€127 | -1.3% |
| Trade debts | 44 | €91 | €2,698 | +€2,607 | +2876.7% |
| Suppliers | 440/4 | €91 | €2,698 | +€2,607 | +2876.7% |
| Taxes, remuneration and social security | 45 | €23,877 | €9,408 | -€14,469 | -60.6% |
| Taxes | 450/3 | €23,877 | €9,408 | -€14,469 | -60.6% |
| Other amounts payable | 47/48 | €1,840 | €2,029 | +€189 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,434 | €52,632 | +€21,198 | +67.4% |
| Other operating charges | 640/8 | €44,120 | €9,697 | -€34,423 | -78.0% |
| Non-recurring operating charges | 66A | €1,165 | - | -€1,165 | |
| Gross operating margin | 9900 | €229,843 | €127,377 | -€102,465 | -44.6% |
| Operating profit (loss) | 9901 | €153,124 | €65,048 | -€88,076 | -57.5% |
| Financial income | 75/76B | €4,135 | €3,721 | -€414 | -10.0% |
| Recurring financial income | 75 | €4,135 | €3,721 | -€414 | -10.0% |
| Financial charges | 65/66B | €11,915 | €39,512 | +€27,596 | +231.6% |
| Recurring financial charges | 65 | €11,915 | €39,512 | +€27,596 | +231.6% |
| Profit (loss) for the period before taxes | 9903 | €145,343 | €29,258 | -€116,086 | -79.9% |
| Income taxes | 67/77 | €36,936 | €8,207 | -€28,729 | -77.8% |
| Profit (loss) for the period | 9904 | €108,408 | €21,050 | -€87,357 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €108,408 | €21,050 | -€87,357 | -80.6% |
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.