AYCC: 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.
AYCC
Largest movements
- Stocks and contracts -€25,000
no longer reported in 2025 (was €25,000)
- Receivables within one year -€700
down €700 (-2.6%), from €26,683 to €25,983
of which Other amounts receivable: -€700
- Profit (loss) carried forward -€27,136
new in 2025: -€27,136
- Tax, wage and social debts -€6,424
no longer reported in 2025 (was €6,424)
- Trade debts +€4,275
up €4,275 (+168.5%), from €2,537 to €6,813
- Other debts +€3,393
up €3,393 (+21.7%), from €15,630 to €19,023
- Gross operating margin -€50,657
down €50,657, from €23,823 to -€26,834
- Taxes -€6,349
no longer reported in 2025 (was €6,349)
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 | €52,441 | €26,549 | -€25,892 | -49.4% |
| Fixed assets | 21/28 | €758 | €563 | -€194 | -25.6% |
| Tangible fixed assets | 22/27 | €758 | €563 | -€194 | -25.6% |
| Plant, machinery and equipment | 23 | €758 | €563 | -€194 | -25.6% |
| Current assets | 29/58 | €51,683 | €25,986 | -€25,697 | -49.7% |
| Stocks and contracts in progress | 3 | €25,000 | - | -€25,000 | |
| Stocks | 30/36 | €25,000 | - | -€25,000 | |
| Amounts receivable within one year | 40/41 | €26,683 | €25,983 | -€700 | -2.6% |
| Trade receivables | 40 | €25,216 | €25,216 | = | 0.0% |
| Other amounts receivable | 41 | €1,467 | €767 | -€700 | -47.7% |
| Cash at bank and in hand | 54/58 | - | €3 | +€3 | |
| Total equity and liabilities | 10/49 | €52,441 | €26,549 | -€25,892 | -49.4% |
| Equity | 10/15 | €27,849 | €713 | -€27,136 | -97.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €26,349 | €26,349 | = | 0.0% |
| Distributable reserves | 133 | €26,349 | €26,349 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€27,136 | -€27,136 | |
| Amounts payable | 17/49 | €24,592 | €25,836 | +€1,244 | +5.1% |
| Amounts payable within one year | 42/48 | €24,592 | €25,836 | +€1,244 | +5.1% |
| Trade debts | 44 | €2,537 | €6,813 | +€4,275 | +168.5% |
| Suppliers | 440/4 | €2,537 | €6,813 | +€4,275 | +168.5% |
| Taxes, remuneration and social security | 45 | €6,424 | - | -€6,424 | |
| Taxes | 450/3 | €6,424 | - | -€6,424 | |
| Other amounts payable | 47/48 | €15,630 | €19,023 | +€3,393 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €194 | €194 | = | 0.0% |
| Other operating charges | 640/8 | €20 | - | -€20 | |
| Gross operating margin | 9900 | €23,823 | -€26,834 | -€50,657 | |
| Operating profit (loss) | 9901 | €23,608 | -€27,029 | -€50,637 | |
| Financial charges | 65/66B | €95 | €107 | +€12 | +12.4% |
| Recurring financial charges | 65 | €95 | €107 | +€12 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €23,513 | -€27,136 | -€50,649 | |
| Income taxes | 67/77 | €6,349 | - | -€6,349 | |
| Profit (loss) for the period | 9904 | €17,164 | -€27,136 | -€44,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,164 | -€27,136 | -€44,300 |
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 9 October 2026 via checked.be.