AYAT MALIK: 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 MALIK
Largest movements
- Stocks and contracts -€30,000
no longer reported in 2025 (was €30,000)
- Cash -€28,795
down €28,795 (-94.3%), from €30,525 to €1,731
mainly Trade debts (-€51,100) and Tax, wage and social debts (-€21,219)
- Receivables within one year +€16,728
up €16,728 (+54.3%), from €30,796 to €47,524
of which Other amounts receivable: +€9,194
- Tangible fixed assets +€13,559
up €13,559 (+283%), from €4,793 to €18,352
of which Furniture and vehicles: +€17,348
- Financial fixed assets -€2,000
down €2,000 (-37.7%), from €5,300 to €3,300
- Trade debts -€51,100
down €51,100 (-80.9%), from €63,173 to €12,073
- Advances received +€29,060
new in 2025: €29,060
- Tax, wage and social debts -€21,219
down €21,219 (-99.8%), from €21,255 to €36
- Profit (loss) carried forward +€17,634
up €17,634 (+34.7%), from -€50,877 to -€33,243
- Other debts -€9,384
down €9,384 (-19.9%), from €47,058 to €37,674
- Gross operating margin +€26,488
up €26,488, from -€386 to €26,101
- Depreciation +€3,730
up €3,730 (+276%), from €1,353 to €5,083
- Staff costs +€3,449
up €3,449, from -€3,438 to €10
- Financial charges -€2,848
down €2,848 (-41.0%), from €6,947 to €4,099
- Other operating charges -€1,343
down €1,343 (-49.8%), from €2,696 to €1,353
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 | €102,627 | €71,163 | -€31,464 | -30.7% |
| Fixed assets | 21/28 | €10,093 | €21,652 | +€11,559 | +115% |
| Tangible fixed assets | 22/27 | €4,793 | €18,352 | +€13,559 | +283% |
| Plant, machinery and equipment | 23 | €4,793 | €1,005 | -€3,788 | -79.0% |
| Furniture and vehicles | 24 | - | €17,348 | +€17,348 | |
| Financial fixed assets | 28 | €5,300 | €3,300 | -€2,000 | -37.7% |
| Current assets | 29/58 | €92,533 | €49,510 | -€43,023 | -46.5% |
| Stocks and contracts in progress | 3 | €30,000 | - | -€30,000 | |
| Stocks | 30/36 | €30,000 | - | -€30,000 | |
| Amounts receivable within one year | 40/41 | €30,796 | €47,524 | +€16,728 | +54.3% |
| Trade receivables | 40 | €30,796 | €38,330 | +€7,534 | +24.5% |
| Other amounts receivable | 41 | - | €9,194 | +€9,194 | |
| Cash at bank and in hand | 54/58 | €30,525 | €1,731 | -€28,795 | -94.3% |
| Deferred charges and accrued income | 490/1 | €1,213 | €256 | -€957 | -78.9% |
| Total equity and liabilities | 10/49 | €102,627 | €71,163 | -€31,464 | -30.7% |
| Equity | 10/15 | -€30,185 | -€14,550 | +€15,634 | +51.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,093 | €93 | -€2,000 | -95.6% |
| Tax-exempt reserves | 132 | €2,093 | €93 | -€2,000 | -95.6% |
| Profit (loss) carried forward | 14 | -€50,877 | -€33,243 | +€17,634 | +34.7% |
| Amounts payable | 17/49 | €132,811 | €85,713 | -€47,098 | -35.5% |
| Amounts payable within one year | 42/48 | €132,630 | €85,713 | -€46,917 | -35.4% |
| Current portion of amounts payable after more than one year | 42 | €1,144 | - | -€1,144 | |
| Financial debts | 43 | - | €6,869 | +€6,869 | |
| Credit institutions | 430/8 | - | €6,869 | +€6,869 | |
| Trade debts | 44 | €63,173 | €12,073 | -€51,100 | -80.9% |
| Suppliers | 440/4 | €63,173 | €12,073 | -€51,100 | -80.9% |
| Advances received on contracts in progress | 46 | - | €29,060 | +€29,060 | |
| Taxes, remuneration and social security | 45 | €21,255 | €36 | -€21,219 | -99.8% |
| Taxes | 450/3 | €21,255 | €36 | -€21,219 | -99.8% |
| Other amounts payable | 47/48 | €47,058 | €37,674 | -€9,384 | -19.9% |
| Accrued charges and deferred income | 492/3 | €182 | - | -€182 | |
| Non-recurring operating income | 76A | - | €10,425 | +€10,425 | |
| Remuneration, social security and pensions | 62 | -€3,438 | €10 | +€3,449 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,353 | €5,083 | +€3,730 | +276% |
| Other operating charges | 640/8 | €2,696 | €1,353 | -€1,343 | -49.8% |
| Non-recurring operating charges | 66A | €23,759 | - | -€23,759 | |
| Gross operating margin | 9900 | -€386 | €26,101 | +€26,488 | |
| Operating profit (loss) | 9901 | -€24,756 | €19,656 | +€44,412 | |
| Financial income | 75/76B | €1 | €77 | +€77 | +12,763% |
| Recurring financial income | 75 | €1 | €77 | +€77 | +12,763% |
| Financial charges | 65/66B | €6,947 | €4,099 | -€2,848 | -41.0% |
| Recurring financial charges | 65 | €6,947 | €4,099 | -€2,848 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | -€31,702 | €15,634 | +€47,336 | |
| Income taxes | 67/77 | €113 | - | -€113 | |
| Profit (loss) for the period | 9904 | -€31,815 | €15,634 | +€47,449 | |
| Transfer from tax-exempt reserves | 789 | - | €2,000 | +€2,000 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,815 | €17,634 | +€49,449 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.