AYHAN TECHNICS: 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.
AYHAN TECHNICS
Largest movements
- Tangible fixed assets -€11,533
down €11,533 (-49.3%), from €23,378 to €11,844
of which Furniture and vehicles: -€8,640
- Cash +€10,883
up €10,883 (+12622.6%), from €86 to €10,969
mainly Depreciation (+€11,533) and Receivables within one year (+€9,877)
- Receivables within one year -€9,877
down €9,877 (-4.2%), from €237,772 to €227,895
of which Trade receivables: -€34,241
- Trade debts -€27,276
down €27,276 (-52.6%), from €51,879 to €24,603
- Tax, wage and social debts +€9,165
up €9,165 (+31.3%), from €29,288 to €38,453
of which Taxes: +€8,641
- Reserves +€8,593
up €8,593 (+5.4%), from €158,931 to €167,524
of which Distributable reserves: +€8,593
- Short-term financial debts -€3,918
down €3,918 (-20.0%), from €19,562 to €15,644
of which Other loans: -€3,918
- Gross operating margin -€61,593
down €61,593 (-24.3%), from €253,929 to €192,336
- Taxes -€10,990
down €10,990 (-58.6%), from €18,771 to €7,780
- Depreciation -€7,562
down €7,562 (-39.6%), from €19,095 to €11,533
- Other operating charges -€4,983
down €4,983 (-70.6%), from €7,055 to €2,072
- Staff costs -€3,020
down €3,020 (-1.9%), from €158,463 to €155,443
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 | €264,146 | €250,709 | -€13,437 | -5.1% |
| Fixed assets | 21/28 | €23,378 | €11,844 | -€11,533 | -49.3% |
| Tangible fixed assets | 22/27 | €23,378 | €11,844 | -€11,533 | -49.3% |
| Plant, machinery and equipment | 23 | €4,737 | €3,083 | -€1,653 | -34.9% |
| Furniture and vehicles | 24 | €15,748 | €7,107 | -€8,640 | -54.9% |
| Leasing and similar rights | 25 | €2,893 | €1,653 | -€1,240 | -42.9% |
| Current assets | 29/58 | €240,768 | €238,865 | -€1,904 | -0.8% |
| Stocks and contracts in progress | 3 | €2,115 | - | -€2,115 | |
| Contracts in progress | 37 | €2,115 | - | -€2,115 | |
| Amounts receivable within one year | 40/41 | €237,772 | €227,895 | -€9,877 | -4.2% |
| Trade receivables | 40 | €192,319 | €158,078 | -€34,241 | -17.8% |
| Other amounts receivable | 41 | €45,453 | €69,817 | +€24,363 | +53.6% |
| Cash at bank and in hand | 54/58 | €86 | €10,969 | +€10,883 | +12622.6% |
| Deferred charges and accrued income | 490/1 | €795 | - | -€795 | |
| Total equity and liabilities | 10/49 | €264,146 | €250,709 | -€13,437 | -5.1% |
| Equity | 10/15 | €160,181 | €168,774 | +€8,593 | +5.4% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Reserves | 13 | €158,931 | €167,524 | +€8,593 | +5.4% |
| Non-distributable reserves | 130/1 | €125 | €125 | = | 0.0% |
| Reserves not available under the articles | 1311 | €125 | €125 | = | 0.0% |
| Distributable reserves | 133 | €158,806 | €167,399 | +€8,593 | +5.4% |
| Amounts payable | 17/49 | €103,965 | €81,935 | -€22,030 | -21.2% |
| Amounts payable within one year | 42/48 | €103,965 | €81,935 | -€22,030 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €3,235 | €3,235 | = | 0.0% |
| Financial debts | 43 | €19,562 | €15,644 | -€3,918 | -20.0% |
| Credit institutions | 430/8 | €15,644 | €15,644 | = | 0.0% |
| Other loans | 439 | €3,918 | - | -€3,918 | |
| Trade debts | 44 | €51,879 | €24,603 | -€27,276 | -52.6% |
| Suppliers | 440/4 | €51,879 | €24,603 | -€27,276 | -52.6% |
| Taxes, remuneration and social security | 45 | €29,288 | €38,453 | +€9,165 | +31.3% |
| Taxes | 450/3 | €17,022 | €25,663 | +€8,641 | +50.8% |
| Remuneration and social security | 454/9 | €12,266 | €12,790 | +€524 | +4.3% |
| Remuneration, social security and pensions | 62 | €158,463 | €155,443 | -€3,020 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,095 | €11,533 | -€7,562 | -39.6% |
| Other operating charges | 640/8 | €7,055 | €2,072 | -€4,983 | -70.6% |
| Gross operating margin | 9900 | €253,929 | €192,336 | -€61,593 | -24.3% |
| Operating profit (loss) | 9901 | €69,315 | €23,287 | -€46,028 | -66.4% |
| Financial income | 75/76B | €2,127 | €2,474 | +€347 | +16.3% |
| Recurring financial income | 75 | €2,127 | €2,474 | +€347 | +16.3% |
| Financial charges | 65/66B | €10,131 | €9,388 | -€743 | -7.3% |
| Recurring financial charges | 65 | €10,131 | €9,388 | -€743 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €61,311 | €16,373 | -€44,938 | -73.3% |
| Income taxes | 67/77 | €18,771 | €7,780 | -€10,990 | -58.6% |
| Profit (loss) for the period | 9904 | €42,540 | €8,593 | -€33,948 | -79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,540 | €8,593 | -€33,948 | -79.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.