Ayerdis: 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.
Ayerdis
Largest movements
- Tangible fixed assets +€739,017
up €739,017 (+97.5%), from €758,314 to €1.5m
of which Plant, machinery and equipment: +€673,657
- Stocks and contracts +€642,084
up €642,084 (+273%), from €235,286 to €877,370
- Intangible fixed assets +€471,233
new in 2024: €471,233
- Cash +€421,164
up €421,164 (+135%), from €311,341 to €732,505
mainly Trade debts (+€1.7m) and Tax, wage and social debts (+€349,513)
- Receivables within one year +€177,500
up €177,500 (+21.4%), from €829,429 to €1.0m
of which Other amounts receivable: +€386,067
- Trade debts +€1.7m
up €1.7m (+304%), from €575,774 to €2.3m
- Tax, wage and social debts +€349,513
up €349,513 (+454%), from €76,971 to €426,484
of which Remuneration and social security: +€399,242
- Current portion of long-term debt +€265,958
up €265,958 (+159%), from €167,062 to €433,020
- Debts after one year +€235,035
up €235,035 (+26.2%), from €895,710 to €1.1m
- Profit (loss) carried forward -€87,710
down €87,710 (-21.3%), from €412,652 to €324,942
- Staff costs +€1.1m
up €1.1m (+222%), from €511,214 to €1.6m
- Gross operating margin +€1.1m
up €1.1m (+137%), from €776,806 to €1.8m
- Other operating charges +€39,391
up €39,391 (+1,347%), from €2,924 to €42,315
- Depreciation +€37,156
up €37,156 (+30.2%), from €122,854 to €160,011
- Taxes -€19,729
down €19,729 (-99.5%), from €19,823 to €94
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,134,370 | €4,663,187 | +€2.5m | +118% |
| Fixed assets | 21/28 | €758,314 | €1,968,564 | +€1.2m | +160% |
| Intangible fixed assets | 21 | - | €471,233 | +€471,233 | |
| Tangible fixed assets | 22/27 | €758,314 | €1,497,331 | +€739,017 | +97.5% |
| Plant, machinery and equipment | 23 | €750,437 | €1,424,094 | +€673,657 | +89.8% |
| Furniture and vehicles | 24 | €7,877 | €73,237 | +€65,360 | +830% |
| Current assets | 29/58 | €1,376,057 | €2,694,623 | +€1.3m | +95.8% |
| Stocks and contracts in progress | 3 | €235,286 | €877,370 | +€642,084 | +273% |
| Stocks | 30/36 | €235,286 | €877,370 | +€642,084 | +273% |
| Amounts receivable within one year | 40/41 | €829,429 | €1,006,929 | +€177,500 | +21.4% |
| Trade receivables | 40 | €591,662 | €383,095 | -€208,567 | -35.3% |
| Other amounts receivable | 41 | €237,767 | €623,834 | +€386,067 | +162% |
| Cash at bank and in hand | 54/58 | €311,341 | €732,505 | +€421,164 | +135% |
| Deferred charges and accrued income | 490/1 | - | €77,819 | +€77,819 | |
| Total equity and liabilities | 10/49 | €2,134,370 | €4,663,187 | +€2.5m | +118% |
| Equity | 10/15 | €418,852 | €331,142 | -€87,710 | -20.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €412,652 | €324,942 | -€87,710 | -21.3% |
| Amounts payable | 17/49 | €1,715,518 | €4,332,045 | +€2.6m | +153% |
| Amounts payable after more than one year | 17 | €895,710 | €1,130,745 | +€235,035 | +26.2% |
| Financial debts | 170/4 | €895,710 | €1,130,745 | +€235,035 | +26.2% |
| Amounts payable within one year | 42/48 | €819,808 | €3,188,718 | +€2.4m | +289% |
| Current portion of amounts payable after more than one year | 42 | €167,062 | €433,020 | +€265,958 | +159% |
| Trade debts | 44 | €575,774 | €2,323,445 | +€1.7m | +304% |
| Suppliers | 440/4 | €575,774 | €2,323,445 | +€1.7m | +304% |
| Taxes, remuneration and social security | 45 | €76,971 | €426,484 | +€349,513 | +454% |
| Taxes | 450/3 | €62,291 | €12,561 | -€49,730 | -79.8% |
| Remuneration and social security | 454/9 | €14,681 | €413,923 | +€399,242 | +2,720% |
| Other amounts payable | 47/48 | - | €5,768 | +€5,768 | |
| Accrued charges and deferred income | 492/3 | - | €12,582 | +€12,582 | |
| Remuneration, social security and pensions | 62 | €511,214 | €1,645,570 | +€1.1m | +222% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122,854 | €160,011 | +€37,156 | +30.2% |
| Other operating charges | 640/8 | €2,924 | €42,315 | +€39,391 | +1,347% |
| Gross operating margin | 9900 | €776,806 | €1,838,949 | +€1.1m | +137% |
| Operating profit (loss) | 9901 | €139,814 | -€8,946 | -€148,761 | |
| Financial income | 75/76B | €10,229 | €13,574 | +€3,345 | +32.7% |
| Recurring financial income | 75 | €10,229 | €13,574 | +€3,345 | +32.7% |
| Financial charges | 65/66B | €84,185 | €92,243 | +€8,059 | +9.6% |
| Recurring financial charges | 65 | €84,185 | €92,243 | +€8,059 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €65,858 | -€87,616 | -€153,474 | |
| Income taxes | 67/77 | €19,823 | €94 | -€19,729 | -99.5% |
| Profit (loss) for the period | 9904 | €46,035 | -€87,710 | -€133,745 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,035 | -€87,710 | -€133,745 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.