Ayimora: 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.
Ayimora
Largest movements
- Receivables within one year +€12,808
up €12,808 (+226%), from €5,666 to €18,474
of which Other amounts receivable: +€17,146
- Cash +€11,403
up €11,403 (+246%), from €4,633 to €16,036
mainly Depreciation (+€10,549) and Stocks and contracts (+€10,040)
- Tangible fixed assets -€10,549
down €10,549 (-34.9%), from €30,259 to €19,710
- Stocks and contracts -€10,040
down €10,040 (-50.3%), from €19,960 to €9,920
- Other debts -€17,729
no longer reported in 2025 (was €17,729)
- Trade debts +€7,835
up €7,835 (+444%), from €1,764 to €9,599
- Profit (loss) carried forward +€7,109
up €7,109 (+28.5%), from €24,951 to €32,060
- Tax, wage and social debts +€6,407
up €6,407 (+79.9%), from €8,014 to €14,421
- Gross operating margin +€20,975
up €20,975 (+60.8%), from €34,520 to €55,495
- Staff costs +€9,530
up €9,530 (+50.2%), from €18,971 to €28,500
- Other operating charges +€4,400
up €4,400 (+319%), from €1,378 to €5,777
- Taxes +€1,343
up €1,343 (+44.5%), from €3,017 to €4,360
- Financial income +€980
new in 2025: €980
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 | €60,518 | €64,140 | +€3,622 | +6.0% |
| Fixed assets | 21/28 | €30,259 | €19,710 | -€10,549 | -34.9% |
| Tangible fixed assets | 22/27 | €30,259 | €19,710 | -€10,549 | -34.9% |
| Furniture and vehicles | 24 | €30,259 | €19,710 | -€10,549 | -34.9% |
| Current assets | 29/58 | €30,259 | €44,430 | +€14,171 | +46.8% |
| Stocks and contracts in progress | 3 | €19,960 | €9,920 | -€10,040 | -50.3% |
| Stocks | 30/36 | €19,960 | €9,920 | -€10,040 | -50.3% |
| Amounts receivable within one year | 40/41 | €5,666 | €18,474 | +€12,808 | +226% |
| Trade receivables | 40 | €4,338 | - | -€4,338 | |
| Other amounts receivable | 41 | €1,328 | €18,474 | +€17,146 | +1,291% |
| Cash at bank and in hand | 54/58 | €4,633 | €16,036 | +€11,403 | +246% |
| Total equity and liabilities | 10/49 | €60,518 | €64,140 | +€3,622 | +6.0% |
| Equity | 10/15 | €33,011 | €40,120 | +€7,109 | +21.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,951 | €32,060 | +€7,109 | +28.5% |
| Amounts payable | 17/49 | €27,507 | €24,020 | -€3,487 | -12.7% |
| Amounts payable within one year | 42/48 | €27,507 | €24,020 | -€3,487 | -12.7% |
| Trade debts | 44 | €1,764 | €9,599 | +€7,835 | +444% |
| Suppliers | 440/4 | €1,764 | €9,599 | +€7,835 | +444% |
| Taxes, remuneration and social security | 45 | €8,014 | €14,421 | +€6,407 | +79.9% |
| Taxes | 450/3 | €8,014 | €14,421 | +€6,407 | +79.9% |
| Other amounts payable | 47/48 | €17,729 | - | -€17,729 | |
| Remuneration, social security and pensions | 62 | €18,971 | €28,500 | +€9,530 | +50.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,549 | €10,549 | = | 0.0% |
| Other operating charges | 640/8 | €1,378 | €5,777 | +€4,400 | +319% |
| Gross operating margin | 9900 | €34,520 | €55,495 | +€20,975 | +60.8% |
| Operating profit (loss) | 9901 | €3,623 | €10,669 | +€7,046 | +194% |
| Financial income | 75/76B | - | €980 | +€980 | |
| Recurring financial income | 75 | - | €980 | +€980 | |
| Financial charges | 65/66B | €182 | €180 | -€2 | -1.2% |
| Recurring financial charges | 65 | €182 | €180 | -€2 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €3,441 | €11,469 | +€8,028 | +233% |
| Income taxes | 67/77 | €3,017 | €4,360 | +€1,343 | +44.5% |
| Profit (loss) for the period | 9904 | €424 | €7,109 | +€6,685 | +1,576% |
| Profit (loss) for the period to be appropriated | 9905 | €424 | €7,109 | +€6,685 | +1,576% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.