AYASEV: 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.
AYASEV
Largest movements
- Cash -€28,937
down €28,937 (-94.8%), from €30,519 to €1,581
mainly Net result for the year (-€31,402) and Accrued charges and deferred income (-€13,200)
- Receivables within one year +€8,407
up €8,407 (+23.6%), from €35,567 to €43,974
- Stocks and contracts -€3,459
down €3,459 (-89.8%), from €3,852 to €393
- Profit (loss) carried forward -€31,402
down €31,402 (-89.6%), from €35,034 to €3,632
- Other debts +€26,136
up €26,136 (+369.7%), from €7,070 to €33,206
- Accrued charges and deferred income -€13,200
no longer reported in 2024 (was €13,200)
- Tax, wage and social debts -€5,243
down €5,243 (-24.3%), from €21,566 to €16,323
of which Taxes: -€5,416
- Staff costs -€14,424
down €14,424 (-35.0%), from €41,167 to €26,743
- Gross operating margin -€12,220
down €12,220 (-50.6%), from €24,133 to €11,913
- Other operating charges +€8,556
up €8,556 (+151.5%), from €5,647 to €14,203
- Financial charges +€1,570
up €1,570 (+196.4%), from €799 to €2,368
- Financial income -€1,299
no longer reported in 2024 (was €1,299)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,347 | €89,358 | -€23,989 | -21.2% |
| Fixed assets | 21/28 | €409 | €409 | = | 0.0% |
| Financial fixed assets | 28 | €409 | €409 | = | 0.0% |
| Current assets | 29/58 | €112,938 | €88,949 | -€23,989 | -21.2% |
| Amounts receivable after more than one year | 29 | €43,000 | €43,000 | = | 0.0% |
| Trade receivables | 290 | €43,000 | €43,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,852 | €393 | -€3,459 | -89.8% |
| Stocks | 30/36 | €3,852 | €393 | -€3,459 | -89.8% |
| Amounts receivable within one year | 40/41 | €35,567 | €43,974 | +€8,407 | +23.6% |
| Other amounts receivable | 41 | €35,567 | €43,974 | +€8,407 | +23.6% |
| Cash at bank and in hand | 54/58 | €30,519 | €1,581 | -€28,937 | -94.8% |
| Total equity and liabilities | 10/49 | €113,347 | €89,358 | -€23,989 | -21.2% |
| Equity | 10/15 | €43,094 | €11,692 | -€31,402 | -72.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,034 | €3,632 | -€31,402 | -89.6% |
| Amounts payable | 17/49 | €70,252 | €77,665 | +€7,413 | +10.6% |
| Amounts payable within one year | 42/48 | €57,052 | €77,665 | +€20,613 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | €28 | €90 | +€62 | +221.4% |
| Trade debts | 44 | €28,388 | €28,046 | -€342 | -1.2% |
| Suppliers | 440/4 | €28,388 | €28,046 | -€342 | -1.2% |
| Taxes, remuneration and social security | 45 | €21,566 | €16,323 | -€5,243 | -24.3% |
| Taxes | 450/3 | €20,047 | €14,631 | -€5,416 | -27.0% |
| Remuneration and social security | 454/9 | €1,520 | €1,692 | +€173 | +11.4% |
| Other amounts payable | 47/48 | €7,070 | €33,206 | +€26,136 | +369.7% |
| Accrued charges and deferred income | 492/3 | €13,200 | - | -€13,200 | |
| Remuneration, social security and pensions | 62 | €41,167 | €26,743 | -€14,424 | -35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330 | - | -€330 | |
| Other operating charges | 640/8 | €5,647 | €14,203 | +€8,556 | +151.5% |
| Gross operating margin | 9900 | €24,133 | €11,913 | -€12,220 | -50.6% |
| Operating profit (loss) | 9901 | -€23,012 | -€29,033 | -€6,022 | -26.2% |
| Financial income | 75/76B | €1,299 | - | -€1,299 | |
| Recurring financial income | 75 | €1,299 | - | -€1,299 | |
| Financial charges | 65/66B | €799 | €2,368 | +€1,570 | +196.4% |
| Recurring financial charges | 65 | €799 | €2,368 | +€1,570 | +196.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,512 | -€31,402 | -€8,890 | -39.5% |
| Profit (loss) for the period | 9904 | -€22,512 | -€31,402 | -€8,890 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,512 | -€31,402 | -€8,890 | -39.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.