AYAZ & PRO: 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.
AYAZ & PRO
Largest movements
- Receivables within one year +€67,235
up €67,235 (+577.4%), from €11,644 to €78,879
of which Trade receivables: +€67,203
- Cash +€32,604
up €32,604 (+72.8%), from €44,788 to €77,391
mainly Net result for the year (+€99,309) and Tax, wage and social debts (+€22,993)
- Tangible fixed assets -€11,761
down €11,761 (-30.2%), from €38,895 to €27,134
- Profit (loss) carried forward +€59,309
up €59,309 (+15065.7%), from €394 to €59,703
- Tax, wage and social debts +€22,993
up €22,993 (+145.8%), from €15,771 to €38,764
of which Taxes: +€21,057
- Other debts +€4,900
up €4,900 (+21.2%), from €23,100 to €28,000
- Gross operating margin +€120,728
up €120,728 (+561.3%), from €21,510 to €142,238
- Taxes +€26,633
up €26,633 (+1340.5%), from €1,987 to €28,620
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.
Cash bridge derived
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 | €96,862 | €185,023 | +€88,161 | +91.0% |
| Fixed assets | 21/28 | €38,895 | €27,134 | -€11,761 | -30.2% |
| Tangible fixed assets | 22/27 | €38,895 | €27,134 | -€11,761 | -30.2% |
| Furniture and vehicles | 24 | €38,895 | €27,134 | -€11,761 | -30.2% |
| Current assets | 29/58 | €57,966 | €157,889 | +€99,922 | +172.4% |
| Amounts receivable within one year | 40/41 | €11,644 | €78,879 | +€67,235 | +577.4% |
| Trade receivables | 40 | €1,813 | €69,016 | +€67,203 | +3707.3% |
| Other amounts receivable | 41 | €9,831 | €9,862 | +€31 | +0.3% |
| Cash at bank and in hand | 54/58 | €44,788 | €77,391 | +€32,604 | +72.8% |
| Deferred charges and accrued income | 490/1 | €1,535 | €1,619 | +€84 | +5.5% |
| Total equity and liabilities | 10/49 | €96,862 | €185,023 | +€88,161 | +91.0% |
| Equity | 10/15 | €56,644 | €115,953 | +€59,309 | +104.7% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €394 | €59,703 | +€59,309 | +15065.7% |
| Amounts payable | 17/49 | €40,218 | €69,070 | +€28,852 | +71.7% |
| Amounts payable within one year | 42/48 | €40,218 | €69,070 | +€28,852 | +71.7% |
| Trade debts | 44 | €1,347 | €2,306 | +€959 | +71.2% |
| Suppliers | 440/4 | €1,347 | €2,306 | +€959 | +71.2% |
| Taxes, remuneration and social security | 45 | €15,771 | €38,764 | +€22,993 | +145.8% |
| Taxes | 450/3 | €15,661 | €36,718 | +€21,057 | +134.5% |
| Remuneration and social security | 454/9 | €111 | €2,047 | +€1,936 | +1751.6% |
| Other amounts payable | 47/48 | €23,100 | €28,000 | +€4,900 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,651 | €11,761 | +€110 | +0.9% |
| Other operating charges | 640/8 | €1,069 | €1,073 | +€3 | +0.3% |
| Gross operating margin | 9900 | €21,510 | €142,238 | +€120,728 | +561.3% |
| Operating profit (loss) | 9901 | €8,790 | €129,405 | +€120,614 | +1372.1% |
| Financial income | 75/76B | €1,278 | €548 | -€730 | -57.1% |
| Recurring financial income | 75 | €1,278 | €548 | -€730 | -57.1% |
| Financial charges | 65/66B | €2,467 | €2,024 | -€444 | -18.0% |
| Recurring financial charges | 65 | €2,467 | €2,024 | -€444 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €7,601 | €127,929 | +€120,328 | +1583.1% |
| Income taxes | 67/77 | €1,987 | €28,620 | +€26,633 | +1340.5% |
| Profit (loss) for the period | 9904 | €5,614 | €99,309 | +€93,695 | +1669.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,614 | €99,309 | +€93,695 | +1669.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.