AYB DEVELOPMENT: 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.
AYB DEVELOPMENT
Largest movements
- Cash -€8,750
down €8,750 (-98.6%), from €8,875 to €125
mainly Other debts (-€4,887) and Net result for the year (-€3,787)
- Tangible fixed assets +€603
up €603 (+166.1%), from €363 to €966
- Receivables within one year -€527
down €527 (-81.2%), from €649 to €122
- Other debts -€4,887
down €4,887 (-25.9%), from €18,877 to €13,990
- Profit (loss) carried forward -€3,787
down €3,787 (-33.0%), from -€11,490 to -€15,277
- Financial charges -€1,949
down €1,949 (-92.2%), from €2,113 to €164
- Gross operating margin -€291
down €291 (-18.2%), from -€1,596 to -€1,887
- Depreciation -€198
down €198 (-21.6%), from €916 to €718
- Other operating charges +€175
up €175 (+19.2%), from €912 to €1,087
- Financial income +€46
up €46 (+200.0%), from €23 to €69
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 | €9,887 | €1,213 | -€8,674 | -87.7% |
| Fixed assets | 21/28 | €363 | €966 | +€603 | +166.1% |
| Tangible fixed assets | 22/27 | €363 | €966 | +€603 | +166.1% |
| Furniture and vehicles | 24 | €363 | €966 | +€603 | +166.1% |
| Current assets | 29/58 | €9,524 | €247 | -€9,277 | -97.4% |
| Amounts receivable within one year | 40/41 | €649 | €122 | -€527 | -81.2% |
| Other amounts receivable | 41 | €649 | €122 | -€527 | -81.2% |
| Cash at bank and in hand | 54/58 | €8,875 | €125 | -€8,750 | -98.6% |
| Total equity and liabilities | 10/49 | €9,887 | €1,213 | -€8,674 | -87.7% |
| Equity | 10/15 | -€8,990 | -€12,777 | -€3,787 | -42.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,490 | -€15,277 | -€3,787 | -33.0% |
| Amounts payable | 17/49 | €18,877 | €13,990 | -€4,887 | -25.9% |
| Amounts payable within one year | 42/48 | €18,877 | €13,990 | -€4,887 | -25.9% |
| Other amounts payable | 47/48 | €18,877 | €13,990 | -€4,887 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €916 | €718 | -€198 | -21.6% |
| Other operating charges | 640/8 | €912 | €1,087 | +€175 | +19.2% |
| Gross operating margin | 9900 | -€1,596 | -€1,887 | -€291 | -18.2% |
| Operating profit (loss) | 9901 | -€3,424 | -€3,692 | -€268 | -7.8% |
| Financial income | 75/76B | €23 | €69 | +€46 | +200.0% |
| Recurring financial income | 75 | €23 | €69 | +€46 | +200.0% |
| Financial charges | 65/66B | €2,113 | €164 | -€1,949 | -92.2% |
| Recurring financial charges | 65 | €2,113 | €164 | -€1,949 | -92.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,514 | -€3,787 | +€1,727 | +31.3% |
| Profit (loss) for the period | 9904 | -€5,514 | -€3,787 | +€1,727 | +31.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,514 | -€3,787 | +€1,727 | +31.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.