AYAS: 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.
AYAS
Largest movements
- Receivables within one year +€92,798
up €92,798 (+41,159%), from €225 to €93,023
of which Other amounts receivable: +€62,748
- Cash -€16,776
down €16,776 (-67.0%), from €25,039 to €8,264
mainly Receivables within one year (-€92,798) and Investment in fixed assets (net) (-€2,609)
- Reserves +€68,387
up €68,387 (+422%), from €16,209 to €84,595
- Tax, wage and social debts +€6,279
up €6,279 (+413%), from €1,521 to €7,800
of which Taxes: +€3,861
- Trade debts +€3,401
up €3,401 (+68.5%), from €4,961 to €8,362
- Gross operating margin +€73,900
up €73,900 (+337%), from €21,904 to €95,804
- Financial income +€3,315
new in 2025: €3,315
- Taxes +€3,061
up €3,061 (+858%), from €357 to €3,418
- Staff costs +€2,756
up €2,756 (+13.7%), from €20,072 to €22,828
- Financial charges -€2,077
down €2,077 (-95.5%), from €2,174 to €97
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 | €39,578 | €116,774 | +€77,196 | +195% |
| Fixed assets | 21/28 | €11,911 | €12,468 | +€557 | +4.7% |
| Tangible fixed assets | 22/27 | €6,479 | €7,036 | +€557 | +8.6% |
| Plant, machinery and equipment | 23 | €4,344 | €5,644 | +€1,300 | +29.9% |
| Furniture and vehicles | 24 | €2,135 | €1,392 | -€743 | -34.8% |
| Financial fixed assets | 28 | €5,432 | €5,432 | = | 0.0% |
| Current assets | 29/58 | €27,667 | €104,306 | +€76,639 | +277% |
| Stocks and contracts in progress | 3 | €2,252 | €2,461 | +€209 | +9.3% |
| Stocks | 30/36 | €2,252 | €2,461 | +€209 | +9.3% |
| Amounts receivable within one year | 40/41 | €225 | €93,023 | +€92,798 | +41,159% |
| Trade receivables | 40 | - | €30,050 | +€30,050 | |
| Other amounts receivable | 41 | €225 | €62,973 | +€62,748 | +27,831% |
| Cash at bank and in hand | 54/58 | €25,039 | €8,264 | -€16,776 | -67.0% |
| Deferred charges and accrued income | 490/1 | €150 | €559 | +€409 | +273% |
| Total equity and liabilities | 10/49 | €39,578 | €116,774 | +€77,196 | +195% |
| Equity | 10/15 | €30,725 | €99,112 | +€68,387 | +223% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,209 | €84,595 | +€68,387 | +422% |
| Distributable reserves | 133 | €16,209 | €84,595 | +€68,387 | +422% |
| Profit (loss) carried forward | 14 | €8,317 | €8,317 | = | 0.0% |
| Amounts payable | 17/49 | €8,853 | €17,662 | +€8,809 | +99.5% |
| Amounts payable within one year | 42/48 | €7,353 | €16,162 | +€8,809 | +120% |
| Trade debts | 44 | €4,961 | €8,362 | +€3,401 | +68.5% |
| Suppliers | 440/4 | €4,961 | €8,362 | +€3,401 | +68.5% |
| Taxes, remuneration and social security | 45 | €1,521 | €7,800 | +€6,279 | +413% |
| Taxes | 450/3 | €357 | €4,218 | +€3,861 | +1,082% |
| Remuneration and social security | 454/9 | €1,164 | €3,582 | +€2,418 | +208% |
| Other amounts payable | 47/48 | €871 | - | -€871 | |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Non-recurring operating income | 76A | - | €56,472 | +€56,472 | |
| Remuneration, social security and pensions | 62 | €20,072 | €22,828 | +€2,756 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,497 | €2,052 | +€555 | +37.1% |
| Other operating charges | 640/8 | €1,810 | €2,337 | +€527 | +29.1% |
| Gross operating margin | 9900 | €21,904 | €95,804 | +€73,900 | +337% |
| Operating profit (loss) | 9901 | -€1,475 | €68,587 | +€70,061 | |
| Financial income | 75/76B | - | €3,315 | +€3,315 | |
| Recurring financial income | 75 | - | €3,315 | +€3,315 | |
| Financial charges | 65/66B | €2,174 | €97 | -€2,077 | -95.5% |
| Recurring financial charges | 65 | €2,174 | €97 | -€2,077 | -95.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,649 | €71,805 | +€75,454 | |
| Income taxes | 67/77 | €357 | €3,418 | +€3,061 | +858% |
| Profit (loss) for the period | 9904 | -€4,006 | €68,387 | +€72,392 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,006 | €68,387 | +€72,392 |
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 23 October 2026 via checked.be.