AYDIN & FILS: 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.
AYDIN & FILS
Largest movements
- Tangible fixed assets -€14,188
down €14,188 (-55.2%), from €25,687 to €11,499
of which Plant, machinery and equipment: -€9,518
- Stocks and contracts -€2,563
down €2,563 (-9.7%), from €26,413 to €23,850
- Receivables within one year +€1,300
up €1,300 (+13.7%), from €9,501 to €10,801
of which Trade receivables: +€1,150
- Financial fixed assets +€950
new in 2025: €950
- Other debts -€38,855
down €38,855 (-75.7%), from €51,322 to €12,468
- Reserves +€10,000
new in 2025: €10,000
- Tax, wage and social debts +€6,280
up €6,280 (+210%), from €2,987 to €9,266
- Trade debts +€5,932
up €5,932 (+60.2%), from €9,848 to €15,780
- Profit (loss) carried forward +€2,001
up €2,001 (+191%), from €1,047 to €3,048
- Gross operating margin +€27,810
up €27,810 (+482%), from €5,773 to €33,583
- Depreciation +€10,659
up €10,659 (+302%), from €3,529 to €14,188
- Taxes +€3,111
up €3,111 (+867%), from €359 to €3,469
- Financial charges +€2,445
up €2,445 (+1,024%), from €239 to €2,684
- Other operating charges +€642
up €642 (+107%), from €599 to €1,241
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 | €70,204 | €55,562 | -€14,642 | -20.9% |
| Fixed assets | 21/28 | €25,687 | €12,449 | -€13,238 | -51.5% |
| Tangible fixed assets | 22/27 | €25,687 | €11,499 | -€14,188 | -55.2% |
| Plant, machinery and equipment | 23 | €17,523 | €8,005 | -€9,518 | -54.3% |
| Furniture and vehicles | 24 | €8,164 | €3,494 | -€4,670 | -57.2% |
| Financial fixed assets | 28 | - | €950 | +€950 | |
| Current assets | 29/58 | €44,517 | €43,113 | -€1,404 | -3.2% |
| Stocks and contracts in progress | 3 | €26,413 | €23,850 | -€2,563 | -9.7% |
| Stocks | 30/36 | €26,413 | €23,850 | -€2,563 | -9.7% |
| Amounts receivable within one year | 40/41 | €9,501 | €10,801 | +€1,300 | +13.7% |
| Trade receivables | 40 | €8,951 | €10,101 | +€1,150 | +12.8% |
| Other amounts receivable | 41 | €550 | €700 | +€150 | +27.3% |
| Cash at bank and in hand | 54/58 | €8,603 | €8,448 | -€155 | -1.8% |
| Deferred charges and accrued income | 490/1 | - | €14 | +€14 | |
| Total equity and liabilities | 10/49 | €70,204 | €55,562 | -€14,642 | -20.9% |
| Equity | 10/15 | €6,047 | €18,048 | +€12,001 | +198% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €1,047 | €3,048 | +€2,001 | +191% |
| Amounts payable | 17/49 | €64,157 | €37,514 | -€26,643 | -41.5% |
| Amounts payable within one year | 42/48 | €64,157 | €37,514 | -€26,643 | -41.5% |
| Trade debts | 44 | €9,848 | €15,780 | +€5,932 | +60.2% |
| Suppliers | 440/4 | €9,848 | €15,780 | +€5,932 | +60.2% |
| Taxes, remuneration and social security | 45 | €2,987 | €9,266 | +€6,280 | +210% |
| Taxes | 450/3 | €2,987 | €9,266 | +€6,280 | +210% |
| Other amounts payable | 47/48 | €51,322 | €12,468 | -€38,855 | -75.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,529 | €14,188 | +€10,659 | +302% |
| Other operating charges | 640/8 | €599 | €1,241 | +€642 | +107% |
| Gross operating margin | 9900 | €5,773 | €33,583 | +€27,810 | +482% |
| Operating profit (loss) | 9901 | €1,645 | €18,154 | +€16,510 | +1,004% |
| Financial charges | 65/66B | €239 | €2,684 | +€2,445 | +1,024% |
| Recurring financial charges | 65 | €239 | €2,684 | +€2,445 | +1,024% |
| Profit (loss) for the period before taxes | 9903 | €1,406 | €15,470 | +€14,065 | +1,000% |
| Income taxes | 67/77 | €359 | €3,469 | +€3,111 | +867% |
| Profit (loss) for the period | 9904 | €1,047 | €12,001 | +€10,954 | +1,046% |
| Profit (loss) for the period to be appropriated | 9905 | €1,047 | €12,001 | +€10,954 | +1,046% |
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 23 October 2026 via checked.be.