AYDAM: 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.
AYDAM
Largest movements
- Tangible fixed assets -€2,225
no longer reported in 2025 (was €2,225)
- Receivables within one year -€171
down €171 (-24.1%), from €707 to €536
- Cash +€102
up €102 (+24.4%), from €417 to €518
mainly Tax, wage and social debts (+€2,363) and Depreciation (+€2,225)
- Other debts -€3,589
down €3,589 (-64.9%), from €5,531 to €1,942
- Tax, wage and social debts +€2,363
up €2,363 (+34.8%), from €6,793 to €9,156
of which Remuneration and social security: +€2,481
- Profit (loss) carried forward -€2,318
down €2,318 (-12.5%), from -€18,504 to -€20,822
- Trade debts +€837
new in 2025: €837
- Short-term financial debts +€413
up €413 (+32.0%), from €1,289 to €1,702
- Staff costs -€9,505
down €9,505 (-30.4%), from €31,258 to €21,753
- Gross operating margin +€8,701
up €8,701 (+57.2%), from €15,211 to €23,912
- Depreciation -€2,757
down €2,757 (-55.3%), from €4,982 to €2,225
- Other operating charges -€2,686
down €2,686 (-60.7%), from €4,428 to €1,742
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 | €3,349 | €1,055 | -€2,294 | -68.5% |
| Fixed assets | 21/28 | €2,225 | - | -€2,225 | |
| Tangible fixed assets | 22/27 | €2,225 | - | -€2,225 | |
| Furniture and vehicles | 24 | €2,225 | - | -€2,225 | |
| Current assets | 29/58 | €1,124 | €1,055 | -€69 | -6.1% |
| Amounts receivable within one year | 40/41 | €707 | €536 | -€171 | -24.1% |
| Trade receivables | 40 | €707 | €536 | -€171 | -24.1% |
| Cash at bank and in hand | 54/58 | €417 | €518 | +€102 | +24.4% |
| Total equity and liabilities | 10/49 | €3,349 | €1,055 | -€2,294 | -68.5% |
| Equity | 10/15 | -€10,264 | -€12,583 | -€2,318 | -22.6% |
| Contributions | 10/11 | €7,727 | €7,727 | = | 0.0% |
| Reserves | 13 | €513 | €513 | = | 0.0% |
| Non-distributable reserves | 130/1 | €513 | €513 | = | 0.0% |
| Reserves not available under the articles | 1311 | €513 | €513 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,504 | -€20,822 | -€2,318 | -12.5% |
| Amounts payable | 17/49 | €13,613 | €13,637 | +€24 | +0.2% |
| Amounts payable within one year | 42/48 | €13,613 | €13,637 | +€24 | +0.2% |
| Financial debts | 43 | €1,289 | €1,702 | +€413 | +32.0% |
| Credit institutions | 430/8 | €1,289 | €1,702 | +€413 | +32.0% |
| Trade debts | 44 | - | €837 | +€837 | |
| Suppliers | 440/4 | - | €837 | +€837 | |
| Taxes, remuneration and social security | 45 | €6,793 | €9,156 | +€2,363 | +34.8% |
| Taxes | 450/3 | €1,244 | €1,126 | -€118 | -9.5% |
| Remuneration and social security | 454/9 | €5,549 | €8,030 | +€2,481 | +44.7% |
| Other amounts payable | 47/48 | €5,531 | €1,942 | -€3,589 | -64.9% |
| Remuneration, social security and pensions | 62 | €31,258 | €21,753 | -€9,505 | -30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,982 | €2,225 | -€2,757 | -55.3% |
| Other operating charges | 640/8 | €4,428 | €1,742 | -€2,686 | -60.7% |
| Gross operating margin | 9900 | €15,211 | €23,912 | +€8,701 | +57.2% |
| Operating profit (loss) | 9901 | -€25,457 | -€1,807 | +€23,650 | +92.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +63.6% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +63.6% |
| Financial charges | 65/66B | €401 | €511 | +€111 | +27.6% |
| Recurring financial charges | 65 | €401 | €511 | +€111 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | -€25,857 | -€2,318 | +€23,539 | +91.0% |
| Profit (loss) for the period | 9904 | -€25,857 | -€2,318 | +€23,539 | +91.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,857 | -€2,318 | +€23,539 | +91.0% |
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 13 October 2026 via checked.be.