AYATEX: 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.
AYATEX
Largest movements
- Cash +€16,920
up €16,920 (+331%), from €5,117 to €22,037
mainly Tax, wage and social debts (+€43,048) and Net result for the year (+€4,355)
- Stocks and contracts +€15,133
up €15,133 (+144%), from €10,480 to €25,613
- Receivables within one year +€9,648
up €9,648 (+12.8%), from €75,396 to €85,044
of which Trade receivables: +€5,948
- Tangible fixed assets -€2,420
no longer reported in 2025 (was €2,420)
- Tax, wage and social debts +€43,048
up €43,048 (+199%), from €21,584 to €64,632
of which Remuneration and social security: +€42,281
- Profit (loss) carried forward +€4,355
up €4,355 (+35.8%), from -€12,164 to -€7,809
- Trade debts -€4,331
down €4,331 (-6.3%), from €68,642 to €64,311
- Other debts -€2,011
no longer reported in 2025 (was €2,011)
- Gross operating margin +€17,809
up €17,809 (+912%), from €1,952 to €19,762
- Staff costs +€12,632
new in 2025: €12,632
- Depreciation +€1,815
up €1,815 (+300%), from €605 to €2,420
- Other operating charges -€684
down €684 (-87.5%), from €782 to €98
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 | €95,333 | €136,394 | +€41,061 | +43.1% |
| Fixed assets | 21/28 | €2,488 | €1,412 | -€1,076 | -43.2% |
| Tangible fixed assets | 22/27 | €2,420 | - | -€2,420 | |
| Other tangible fixed assets | 26 | €2,420 | - | -€2,420 | |
| Financial fixed assets | 28 | €68 | €1,412 | +€1,345 | +1,986% |
| Current assets | 29/58 | €92,845 | €134,981 | +€42,137 | +45.4% |
| Stocks and contracts in progress | 3 | €10,480 | €25,613 | +€15,133 | +144% |
| Stocks | 30/36 | €10,480 | €25,613 | +€15,133 | +144% |
| Amounts receivable within one year | 40/41 | €75,396 | €85,044 | +€9,648 | +12.8% |
| Trade receivables | 40 | €71,988 | €77,936 | +€5,948 | +8.3% |
| Other amounts receivable | 41 | €3,408 | €7,108 | +€3,700 | +109% |
| Cash at bank and in hand | 54/58 | €5,117 | €22,037 | +€16,920 | +331% |
| Deferred charges and accrued income | 490/1 | €1,851 | €2,288 | +€437 | +23.6% |
| Total equity and liabilities | 10/49 | €95,333 | €136,394 | +€41,061 | +43.1% |
| Equity | 10/15 | €3,096 | €7,451 | +€4,355 | +141% |
| Contributions | 10/11 | €13,400 | €13,400 | = | 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 | -€12,164 | -€7,809 | +€4,355 | +35.8% |
| Amounts payable | 17/49 | €92,237 | €128,943 | +€36,706 | +39.8% |
| Amounts payable within one year | 42/48 | €92,237 | €128,943 | +€36,706 | +39.8% |
| Trade debts | 44 | €68,642 | €64,311 | -€4,331 | -6.3% |
| Suppliers | 440/4 | €68,642 | €64,311 | -€4,331 | -6.3% |
| Taxes, remuneration and social security | 45 | €21,584 | €64,632 | +€43,048 | +199% |
| Taxes | 450/3 | €1,779 | €2,546 | +€767 | +43.1% |
| Remuneration and social security | 454/9 | €19,804 | €62,086 | +€42,281 | +213% |
| Other amounts payable | 47/48 | €2,011 | - | -€2,011 | |
| Remuneration, social security and pensions | 62 | - | €12,632 | +€12,632 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €605 | €2,420 | +€1,815 | +300% |
| Other operating charges | 640/8 | €782 | €98 | -€684 | -87.5% |
| Gross operating margin | 9900 | €1,952 | €19,762 | +€17,809 | +912% |
| Operating profit (loss) | 9901 | €566 | €4,611 | +€4,045 | +715% |
| Financial charges | 65/66B | €158 | €256 | +€98 | +61.8% |
| Recurring financial charges | 65 | €158 | €256 | +€98 | +61.8% |
| Profit (loss) for the period before taxes | 9903 | €408 | €4,355 | +€3,947 | +968% |
| Profit (loss) for the period | 9904 | €408 | €4,355 | +€3,947 | +968% |
| Profit (loss) for the period to be appropriated | 9905 | €408 | €4,355 | +€3,947 | +968% |
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 15 October 2026 via checked.be.