AYCON: 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.
AYCON
Largest movements
- Cash +€7,313
up €7,313 (+233.4%), from €3,133 to €10,445
mainly Net result for the year (+€5,475) and Contributions, distributions and other (+€1,879)
- Receivables within one year +€1,407
up €1,407 (+412.5%), from €341 to €1,748
- Tangible fixed assets +€590
new in 2025: €590
- Reserves +€5,475
new in 2025: €5,475
- Profit (loss) carried forward +€1,879
no longer reported in 2025 (was -€1,879)
- Tax, wage and social debts +€1,514
up €1,514 (+722.9%), from €209 to €1,724
- Other debts +€931
new in 2025: €931
- Trade debts -€336
down €336 (-77.7%), from €433 to €96
- Gross operating margin +€8,600
up €8,600, from -€1,854 to €6,745
- Taxes +€1,369
new in 2025: €1,369
- Financial income +€413
up €413 (+2028.4%), from €20 to €433
of which Non-recurring financial income: +€413
- Depreciation +€192
new in 2025: €192
- Financial charges +€97
up €97 (+213.6%), from €45 to €142
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 | €6,883 | €16,347 | +€9,464 | +137.5% |
| Fixed assets | 21/28 | - | €590 | +€590 | |
| Tangible fixed assets | 22/27 | - | €590 | +€590 | |
| Furniture and vehicles | 24 | - | €590 | +€590 | |
| Current assets | 29/58 | €6,883 | €15,757 | +€8,874 | +128.9% |
| Stocks and contracts in progress | 3 | €3,409 | €3,563 | +€154 | +4.5% |
| Stocks | 30/36 | €3,409 | €3,563 | +€154 | +4.5% |
| Amounts receivable within one year | 40/41 | €341 | €1,748 | +€1,407 | +412.5% |
| Trade receivables | 40 | €341 | €1,748 | +€1,407 | +412.5% |
| Cash at bank and in hand | 54/58 | €3,133 | €10,445 | +€7,313 | +233.4% |
| Total equity and liabilities | 10/49 | €6,883 | €16,347 | +€9,464 | +137.5% |
| Equity | 10/15 | €6,241 | €13,595 | +€7,355 | +117.8% |
| Contributions | 10/11 | €8,120 | €8,120 | = | 0.0% |
| Reserves | 13 | - | €5,475 | +€5,475 | |
| Distributable reserves | 133 | - | €5,475 | +€5,475 | |
| Profit (loss) carried forward | 14 | -€1,879 | - | +€1,879 | |
| Amounts payable | 17/49 | €642 | €2,752 | +€2,109 | +328.4% |
| Amounts payable within one year | 42/48 | €642 | €2,752 | +€2,109 | +328.4% |
| Trade debts | 44 | €433 | €96 | -€336 | -77.7% |
| Suppliers | 440/4 | €433 | €96 | -€336 | -77.7% |
| Taxes, remuneration and social security | 45 | €209 | €1,724 | +€1,514 | +722.9% |
| Taxes | 450/3 | €209 | €1,724 | +€1,514 | +722.9% |
| Other amounts payable | 47/48 | - | €931 | +€931 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €192 | +€192 | |
| Gross operating margin | 9900 | -€1,854 | €6,745 | +€8,600 | |
| Operating profit (loss) | 9901 | -€1,854 | €6,553 | +€8,408 | |
| Financial income | 75/76B | €20 | €433 | +€413 | +2028.4% |
| Recurring financial income | 75 | €20 | €20 | = | 0.0% |
| Non-recurring financial income | 76B | - | €413 | +€413 | |
| Financial charges | 65/66B | €45 | €142 | +€97 | +213.6% |
| Recurring financial charges | 65 | €45 | €142 | +€97 | +213.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,879 | €6,844 | +€8,723 | |
| Income taxes | 67/77 | - | €1,369 | +€1,369 | |
| Profit (loss) for the period | 9904 | -€1,879 | €5,475 | +€7,355 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,879 | €5,475 | +€7,355 |
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 7 October 2026 via checked.be.