AYAT IO: 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.
AYAT IO
Largest movements
- Receivables within one year +€19,668
up €19,668 (+54.8%), from €35,869 to €55,537
of which Trade receivables: +€20,000
- Cash -€5,838
down €5,838 (-83.0%), from €7,036 to €1,198
mainly Receivables within one year (-€19,668) and Tax, wage and social debts (-€10,676)
- Tangible fixed assets -€3,557
down €3,557 (-71.6%), from €4,967 to €1,410
of which Furniture and vehicles: -€2,685
- Deferred charges and accrued income +€2,511
new in 2025: €2,511
- Intangible fixed assets -€1,966
down €1,966 (-85.0%), from €2,313 to €347
- Trade debts +€21,523
up €21,523 (+213%), from €10,095 to €31,618
- Tax, wage and social debts -€10,676
down €10,676 (-59.6%), from €17,904 to €7,228
- Gross operating margin -€7,087
down €7,087 (-32.3%), from €21,961 to €14,874
- Depreciation -€3,291
down €3,291 (-37.3%), from €8,814 to €5,523
- Financial charges +€1,189
up €1,189 (+30.8%), from €3,865 to €5,054
- Financial income -€741
down €741 (-35.3%), from €2,098 to €1,357
- Other operating charges -€502
down €502 (-17.1%), from €2,933 to €2,431
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 | €50,185 | €61,003 | +€10,818 | +21.6% |
| Fixed assets | 21/28 | €7,280 | €1,757 | -€5,523 | -75.9% |
| Intangible fixed assets | 21 | €2,313 | €347 | -€1,966 | -85.0% |
| Tangible fixed assets | 22/27 | €4,967 | €1,410 | -€3,557 | -71.6% |
| Plant, machinery and equipment | 23 | €2,282 | €1,410 | -€872 | -38.2% |
| Furniture and vehicles | 24 | €2,685 | - | -€2,685 | |
| Current assets | 29/58 | €42,904 | €59,246 | +€16,341 | +38.1% |
| Amounts receivable within one year | 40/41 | €35,869 | €55,537 | +€19,668 | +54.8% |
| Trade receivables | 40 | €12,800 | €32,800 | +€20,000 | +156% |
| Other amounts receivable | 41 | €23,069 | €22,737 | -€332 | -1.4% |
| Cash at bank and in hand | 54/58 | €7,036 | €1,198 | -€5,838 | -83.0% |
| Deferred charges and accrued income | 490/1 | - | €2,511 | +€2,511 | |
| Total equity and liabilities | 10/49 | €50,185 | €61,003 | +€10,818 | +21.6% |
| Equity | 10/15 | €22,185 | €22,157 | -€28 | -0.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,685 | €20,657 | -€28 | -0.1% |
| Amounts payable | 17/49 | €28,000 | €38,846 | +€10,847 | +38.7% |
| Amounts payable within one year | 42/48 | €28,000 | €38,846 | +€10,847 | +38.7% |
| Trade debts | 44 | €10,095 | €31,618 | +€21,523 | +213% |
| Suppliers | 440/4 | €10,095 | €31,618 | +€21,523 | +213% |
| Taxes, remuneration and social security | 45 | €17,904 | €7,228 | -€10,676 | -59.6% |
| Taxes | 450/3 | €17,904 | €7,228 | -€10,676 | -59.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,814 | €5,523 | -€3,291 | -37.3% |
| Other operating charges | 640/8 | €2,933 | €2,431 | -€502 | -17.1% |
| Gross operating margin | 9900 | €21,961 | €14,874 | -€7,087 | -32.3% |
| Operating profit (loss) | 9901 | €10,215 | €6,921 | -€3,294 | -32.2% |
| Financial income | 75/76B | €2,098 | €1,357 | -€741 | -35.3% |
| Recurring financial income | 75 | €2,098 | €1,357 | -€741 | -35.3% |
| Financial charges | 65/66B | €3,865 | €5,054 | +€1,189 | +30.8% |
| Recurring financial charges | 65 | €3,865 | €5,054 | +€1,189 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | €8,447 | €3,223 | -€5,224 | -61.8% |
| Income taxes | 67/77 | €3,278 | €3,252 | -€26 | -0.8% |
| Profit (loss) for the period | 9904 | €5,169 | -€28 | -€5,198 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,169 | -€28 | -€5,198 |
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 13 October 2026 via checked.be.