AYAZ TRANSPORT: 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.
AYAZ TRANSPORT
Largest movements
- Tangible fixed assets -€60,217
down €60,217 (-33.2%), from €181,317 to €121,100
of which Leasing and similar rights: -€62,503
- Cash +€10,536
up €10,536 (+37.8%), from €27,850 to €38,386
mainly Depreciation (+€62,401) and Tax, wage and social debts (+€16,943)
- Deferred charges and accrued income -€5,973
down €5,973 (-48.3%), from €12,358 to €6,385
- Debts after one year -€37,441
down €37,441 (-59.9%), from €62,480 to €25,039
- Other debts -€37,164
no longer reported in 2025 (was €37,164)
- Tax, wage and social debts +€16,943
up €16,943 (+110%), from €15,366 to €32,309
of which Remuneration and social security: +€10,714
- Current portion of long-term debt -€12,810
down €12,810 (-25.5%), from €50,251 to €37,441
- Reserves +€10,927
up €10,927 (+14.8%), from €73,739 to €84,666
of which Distributable reserves: +€10,927
- Gross operating margin -€32,624
down €32,624 (-8.4%), from €386,550 to €353,926
- Staff costs -€23,917
down €23,917 (-8.5%), from €281,740 to €257,823
- Financial charges -€11,286
down €11,286 (-67.1%), from €16,820 to €5,534
- Other operating charges -€8,447
down €8,447 (-54.8%), from €15,421 to €6,974
- Taxes +€6,532
up €6,532 (+741%), from €882 to €7,414
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 | €274,437 | €218,694 | -€55,743 | -20.3% |
| Fixed assets | 21/28 | €183,014 | €122,797 | -€60,217 | -32.9% |
| Tangible fixed assets | 22/27 | €181,317 | €121,100 | -€60,217 | -33.2% |
| Plant, machinery and equipment | 23 | €313 | €1,380 | +€1,067 | +341% |
| Furniture and vehicles | 24 | €33,531 | €34,750 | +€1,219 | +3.6% |
| Leasing and similar rights | 25 | €147,473 | €84,970 | -€62,503 | -42.4% |
| Financial fixed assets | 28 | €1,697 | €1,697 | = | 0.0% |
| Current assets | 29/58 | €91,423 | €95,897 | +€4,474 | +4.9% |
| Amounts receivable within one year | 40/41 | €51,215 | €51,126 | -€89 | -0.2% |
| Trade receivables | 40 | €47,787 | €39,829 | -€7,958 | -16.7% |
| Other amounts receivable | 41 | €3,428 | €11,297 | +€7,869 | +230% |
| Cash at bank and in hand | 54/58 | €27,850 | €38,386 | +€10,536 | +37.8% |
| Deferred charges and accrued income | 490/1 | €12,358 | €6,385 | -€5,973 | -48.3% |
| Total equity and liabilities | 10/49 | €274,437 | €218,694 | -€55,743 | -20.3% |
| Equity | 10/15 | €80,222 | €94,166 | +€13,944 | +17.4% |
| Contributions | 10/11 | €9,500 | €9,500 | = | 0.0% |
| Capital | 10 | €9,500 | €9,500 | = | 0.0% |
| Issued capital | 100 | €19,000 | €19,000 | = | 0.0% |
| Uncalled capital | 101 | €9,500 | €9,500 | = | 0.0% |
| Reserves | 13 | €73,739 | €84,666 | +€10,927 | +14.8% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €71,839 | €82,766 | +€10,927 | +15.2% |
| Profit (loss) carried forward | 14 | -€3,017 | - | +€3,017 | |
| Amounts payable | 17/49 | €194,215 | €124,528 | -€69,687 | -35.9% |
| Amounts payable after more than one year | 17 | €62,480 | €25,039 | -€37,441 | -59.9% |
| Financial debts | 170/4 | €62,480 | €25,039 | -€37,441 | -59.9% |
| Amounts payable within one year | 42/48 | €131,735 | €99,489 | -€32,246 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €50,251 | €37,441 | -€12,810 | -25.5% |
| Financial debts | 43 | - | €7,045 | +€7,045 | |
| Credit institutions | 430/8 | - | €7,045 | +€7,045 | |
| Trade debts | 44 | €28,954 | €22,694 | -€6,260 | -21.6% |
| Suppliers | 440/4 | €28,954 | €22,694 | -€6,260 | -21.6% |
| Taxes, remuneration and social security | 45 | €15,366 | €32,309 | +€16,943 | +110% |
| Taxes | 450/3 | €4,865 | €11,094 | +€6,229 | +128% |
| Remuneration and social security | 454/9 | €10,501 | €21,215 | +€10,714 | +102% |
| Other amounts payable | 47/48 | €37,164 | - | -€37,164 | |
| Remuneration, social security and pensions | 62 | €281,740 | €257,823 | -€23,917 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,335 | €62,401 | +€66 | +0.1% |
| Other operating charges | 640/8 | €15,421 | €6,974 | -€8,447 | -54.8% |
| Gross operating margin | 9900 | €386,550 | €353,926 | -€32,624 | -8.4% |
| Operating profit (loss) | 9901 | €27,054 | €26,728 | -€326 | -1.2% |
| Financial income | 75/76B | €315 | €164 | -€151 | -47.9% |
| Recurring financial income | 75 | €315 | €164 | -€151 | -47.9% |
| Financial charges | 65/66B | €16,820 | €5,534 | -€11,286 | -67.1% |
| Recurring financial charges | 65 | €16,820 | €5,534 | -€11,286 | -67.1% |
| Profit (loss) for the period before taxes | 9903 | €10,549 | €21,358 | +€10,809 | +102% |
| Income taxes | 67/77 | €882 | €7,414 | +€6,532 | +741% |
| Profit (loss) for the period | 9904 | €9,667 | €13,944 | +€4,277 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,667 | €13,944 | +€4,277 | +44.2% |
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 30 October 2026 via checked.be.