AYERTO: what changed
Two fiscal 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.
AYERTO
Largest movements
- Tangible fixed assets -€20,334
down €20,334 (-33.8%), from €60,216 to €39,882
of which Furniture and vehicles: -€20,003
- Cash +€9,336
up €9,336 (+46.4%), from €20,141 to €29,477
mainly Depreciation (+€20,334) and Current portion of long-term debt (+€11,874)
- Receivables within one year -€6,955
down €6,955 (-95.9%), from €7,249 to €294
of which Trade receivables: -€4,249
- Debts after one year -€25,182
down €25,182 (-45.7%), from €55,149 to €29,966
- Current portion of long-term debt +€11,874
up €11,874 (+1186.4%), from €1,001 to €12,875
- Profit (loss) carried forward -€5,561
down €5,561 (-32.2%), from €17,297 to €11,736
- Tax, wage and social debts +€1,231
up €1,231 (+10.4%), from €11,821 to €13,052
of which Remuneration and social security: +€2,544
- Gross operating margin -€3,440
down €3,440 (-17.0%), from €20,290 to €16,850
- Financial charges -€653
down €653 (-29.5%), from €2,212 to €1,559
- Taxes -€259
down €259 (-56.1%), from €462 to €203
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.
Cash bridge derived
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 | €87,606 | €69,653 | -€17,953 | -20.5% |
| Fixed assets | 21/28 | €60,216 | €39,882 | -€20,334 | -33.8% |
| Tangible fixed assets | 22/27 | €60,216 | €39,882 | -€20,334 | -33.8% |
| Plant, machinery and equipment | 23 | €661 | €330 | -€330 | -50.0% |
| Furniture and vehicles | 24 | €59,555 | €39,552 | -€20,003 | -33.6% |
| Current assets | 29/58 | €27,390 | €29,771 | +€2,381 | +8.7% |
| Amounts receivable within one year | 40/41 | €7,249 | €294 | -€6,955 | -95.9% |
| Trade receivables | 40 | €4,249 | - | -€4,249 | |
| Other amounts receivable | 41 | €3,000 | €294 | -€2,706 | -90.2% |
| Cash at bank and in hand | 54/58 | €20,141 | €29,477 | +€9,336 | +46.4% |
| Total equity and liabilities | 10/49 | €87,606 | €69,653 | -€17,953 | -20.5% |
| Equity | 10/15 | €18,297 | €12,736 | -€5,561 | -30.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,297 | €11,736 | -€5,561 | -32.2% |
| Amounts payable | 17/49 | €69,309 | €56,918 | -€12,391 | -17.9% |
| Amounts payable after more than one year | 17 | €55,149 | €29,966 | -€25,182 | -45.7% |
| Financial debts | 170/4 | €55,149 | €29,966 | -€25,182 | -45.7% |
| Amounts payable within one year | 42/48 | €14,160 | €26,951 | +€12,791 | +90.3% |
| Current portion of amounts payable after more than one year | 42 | €1,001 | €12,875 | +€11,874 | +1186.4% |
| Trade debts | 44 | €49 | €10 | -€39 | -79.0% |
| Suppliers | 440/4 | €49 | €10 | -€39 | -79.0% |
| Taxes, remuneration and social security | 45 | €11,821 | €13,052 | +€1,231 | +10.4% |
| Taxes | 450/3 | €11,697 | €10,383 | -€1,313 | -11.2% |
| Remuneration and social security | 454/9 | €125 | €2,669 | +€2,544 | +2036.0% |
| Other amounts payable | 47/48 | €1,289 | €1,014 | -€275 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,334 | €20,334 | = | 0.0% |
| Other operating charges | 640/8 | €484 | €316 | -€168 | -34.7% |
| Gross operating margin | 9900 | €20,290 | €16,850 | -€3,440 | -17.0% |
| Operating profit (loss) | 9901 | -€527 | -€3,799 | -€3,272 | -620.9% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €2,212 | €1,559 | -€653 | -29.5% |
| Recurring financial charges | 65 | €2,212 | €1,559 | -€653 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,724 | -€5,359 | -€2,635 | -96.7% |
| Income taxes | 67/77 | €462 | €203 | -€259 | -56.1% |
| Profit (loss) for the period | 9904 | -€3,186 | -€5,561 | -€2,376 | -74.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,186 | -€5,561 | -€2,376 | -74.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.