AyDesignIT: 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.
AyDesignIT
Largest movements
- Cash -€58,387
down €58,387 (-36.2%), from €161,103 to €102,716
mainly Contributions, distributions and other (-€224,000) and Investment in fixed assets (net) (-€8,799)
- Receivables within one year -€14,060
no longer reported in 2025 (was €14,060)
- Tangible fixed assets +€7,557
up €7,557 (+1356.4%), from €557 to €8,114
- Reserves -€134,978
down €134,978 (-95.6%), from €141,183 to €6,206
- Other debts +€73,192
up €73,192 (+405.8%), from €18,038 to €91,231
- Tax, wage and social debts -€2,425
down €2,425 (-85.3%), from €2,843 to €418
- Staff costs -€15,609
no longer reported in 2025 (was €15,609)
- Gross operating margin +€6,640
up €6,640 (+6.1%), from €109,312 to €115,952
- Taxes +€5,767
up €5,767 (+29.8%), from €19,371 to €25,138
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 | €176,149 | €111,274 | -€64,875 | -36.8% |
| Fixed assets | 21/28 | €557 | €8,114 | +€7,557 | +1356.4% |
| Tangible fixed assets | 22/27 | €557 | €8,114 | +€7,557 | +1356.4% |
| Plant, machinery and equipment | 23 | €557 | €8,114 | +€7,557 | +1356.4% |
| Current assets | 29/58 | €175,592 | €103,160 | -€72,432 | -41.3% |
| Amounts receivable within one year | 40/41 | €14,060 | - | -€14,060 | |
| Trade receivables | 40 | €14,060 | - | -€14,060 | |
| Cash at bank and in hand | 54/58 | €161,103 | €102,716 | -€58,387 | -36.2% |
| Deferred charges and accrued income | 490/1 | €429 | €444 | +€15 | +3.5% |
| Total equity and liabilities | 10/49 | €176,149 | €111,274 | -€64,875 | -36.8% |
| Equity | 10/15 | €153,583 | €18,606 | -€134,978 | -87.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €141,183 | €6,206 | -€134,978 | -95.6% |
| Distributable reserves | 133 | €141,183 | €6,206 | -€134,978 | -95.6% |
| Amounts payable | 17/49 | €22,566 | €92,668 | +€70,102 | +310.7% |
| Amounts payable within one year | 42/48 | €22,566 | €92,668 | +€70,102 | +310.7% |
| Trade debts | 44 | €1,684 | €1,019 | -€665 | -39.5% |
| Suppliers | 440/4 | €1,684 | €1,019 | -€665 | -39.5% |
| Taxes, remuneration and social security | 45 | €2,843 | €418 | -€2,425 | -85.3% |
| Taxes | 450/3 | €2,843 | €418 | -€2,425 | -85.3% |
| Other amounts payable | 47/48 | €18,038 | €91,231 | +€73,192 | +405.8% |
| Remuneration, social security and pensions | 62 | €15,609 | - | -€15,609 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,045 | €1,242 | +€197 | +18.9% |
| Other operating charges | 640/8 | €907 | €330 | -€577 | -63.6% |
| Gross operating margin | 9900 | €109,312 | €115,952 | +€6,640 | +6.1% |
| Operating profit (loss) | 9901 | €91,752 | €114,380 | +€22,628 | +24.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €163 | €220 | +€57 | +35.0% |
| Recurring financial charges | 65 | €163 | €220 | +€57 | +35.0% |
| Profit (loss) for the period before taxes | 9903 | €91,589 | €114,160 | +€22,571 | +24.6% |
| Income taxes | 67/77 | €19,371 | €25,138 | +€5,767 | +29.8% |
| Profit (loss) for the period | 9904 | €72,218 | €89,022 | +€16,804 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €72,218 | €89,022 | +€16,804 | +23.3% |
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.