AYE CONSTRUCT: 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.
AYE CONSTRUCT
Largest movements
- Stocks and contracts -€310,561
down €310,561 (-28.9%), from €1.1m to €765,868
- Short-term financial debts -€501,250
down €501,250 (-51.5%), from €973,331 to €472,081
- Other debts +€236,203
up €236,203 (+403.7%), from €58,510 to €294,714
- Profit (loss) carried forward -€44,282
down €44,282 (-186.1%), from -€23,788 to -€68,070
- Gross operating margin -€35,357
down €35,357, from €1,378 to -€33,979
- Financial charges -€2,115
down €2,115 (-18.0%), from €11,745 to €9,630
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 | €1,084,018 | €767,651 | -€316,367 | -29.2% |
| Fixed assets | 21/28 | €300 | €0 | -€300 | -100.0% |
| Financial fixed assets | 28 | €300 | €0 | -€300 | -100.0% |
| Current assets | 29/58 | €1,083,718 | €767,651 | -€316,067 | -29.2% |
| Stocks and contracts in progress | 3 | €1,076,429 | €765,868 | -€310,561 | -28.9% |
| Stocks | 30/36 | €1,076,429 | €765,868 | -€310,561 | -28.9% |
| Amounts receivable within one year | 40/41 | €2,632 | €539 | -€2,094 | -79.5% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €2,632 | €539 | -€2,094 | -79.5% |
| Cash at bank and in hand | 54/58 | €4,656 | €1,177 | -€3,479 | -74.7% |
| Deferred charges and accrued income | 490/1 | €0 | €68 | +€68 | |
| Total equity and liabilities | 10/49 | €1,084,018 | €767,651 | -€316,367 | -29.2% |
| Equity | 10/15 | -€18,788 | -€63,070 | -€44,282 | -235.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,788 | -€68,070 | -€44,282 | -186.1% |
| Amounts payable | 17/49 | €1,102,806 | €830,721 | -€272,085 | -24.7% |
| Amounts payable within one year | 42/48 | €1,101,607 | €830,721 | -€270,886 | -24.6% |
| Financial debts | 43 | €973,331 | €472,081 | -€501,250 | -51.5% |
| Credit institutions | 430/8 | €973,331 | €472,081 | -€501,250 | -51.5% |
| Trade debts | 44 | €69,765 | €63,926 | -€5,839 | -8.4% |
| Suppliers | 440/4 | €69,765 | €63,926 | -€5,839 | -8.4% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €58,510 | €294,714 | +€236,203 | +403.7% |
| Accrued charges and deferred income | 492/3 | €1,199 | €0 | -€1,199 | -100.0% |
| Other operating charges | 640/8 | €659 | €673 | +€14 | +2.1% |
| Gross operating margin | 9900 | €1,378 | -€33,979 | -€35,357 | |
| Operating profit (loss) | 9901 | €719 | -€34,652 | -€35,371 | |
| Financial charges | 65/66B | €11,745 | €9,630 | -€2,115 | -18.0% |
| Recurring financial charges | 65 | €11,745 | €9,630 | -€2,115 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,026 | -€44,282 | -€33,255 | -301.6% |
| Profit (loss) for the period | 9904 | -€11,026 | -€44,282 | -€33,255 | -301.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,026 | -€44,282 | -€33,255 | -301.6% |
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.