Ayin LT: 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.
Ayin LT
Largest movements
- Receivables within one year +€28,656
up €28,656 (+80.4%), from €35,630 to €64,286
of which Trade receivables: +€31,670
- Tangible fixed assets -€19,643
down €19,643 (-78.7%), from €24,954 to €5,310
- Cash +€13,307
up €13,307 (+8,945%), from €149 to €13,456
mainly Net result for the year (+€15,501) and Depreciation (+€10,643)
- Deferred charges and accrued income -€1,748
no longer reported in 2025 (was €1,748)
- Profit (loss) carried forward +€15,501
up €15,501 (+42.2%), from -€36,732 to -€21,231
- Other debts +€4,600
up €4,600 (+5.5%), from €83,212 to €87,812
- Tax, wage and social debts +€2,237
new in 2025: €2,237
- Trade debts -€1,766
down €1,766 (-29.4%), from €6,000 to €4,234
- Depreciation -€7,282
down €7,282 (-40.6%), from €17,926 to €10,643
- Gross operating margin +€6,592
up €6,592 (+29.4%), from €22,442 to €29,034
- Other operating charges -€1,071
down €1,071 (-27.7%), from €3,862 to €2,791
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 | €62,480 | €83,052 | +€20,572 | +32.9% |
| Fixed assets | 21/28 | €24,954 | €5,310 | -€19,643 | -78.7% |
| Tangible fixed assets | 22/27 | €24,954 | €5,310 | -€19,643 | -78.7% |
| Furniture and vehicles | 24 | €24,954 | €5,310 | -€19,643 | -78.7% |
| Current assets | 29/58 | €37,526 | €77,742 | +€40,216 | +107% |
| Amounts receivable within one year | 40/41 | €35,630 | €64,286 | +€28,656 | +80.4% |
| Trade receivables | 40 | €32,616 | €64,286 | +€31,670 | +97.1% |
| Other amounts receivable | 41 | €3,014 | - | -€3,014 | |
| Cash at bank and in hand | 54/58 | €149 | €13,456 | +€13,307 | +8,945% |
| Deferred charges and accrued income | 490/1 | €1,748 | - | -€1,748 | |
| Total equity and liabilities | 10/49 | €62,480 | €83,052 | +€20,572 | +32.9% |
| Equity | 10/15 | -€26,732 | -€11,231 | +€15,501 | +58.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,732 | -€21,231 | +€15,501 | +42.2% |
| Amounts payable | 17/49 | €89,212 | €94,283 | +€5,071 | +5.7% |
| Amounts payable within one year | 42/48 | €89,212 | €94,283 | +€5,071 | +5.7% |
| Trade debts | 44 | €6,000 | €4,234 | -€1,766 | -29.4% |
| Suppliers | 440/4 | €6,000 | €4,234 | -€1,766 | -29.4% |
| Taxes, remuneration and social security | 45 | - | €2,237 | +€2,237 | |
| Taxes | 450/3 | - | €2,237 | +€2,237 | |
| Other amounts payable | 47/48 | €83,212 | €87,812 | +€4,600 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,926 | €10,643 | -€7,282 | -40.6% |
| Other operating charges | 640/8 | €3,862 | €2,791 | -€1,071 | -27.7% |
| Gross operating margin | 9900 | €22,442 | €29,034 | +€6,592 | +29.4% |
| Operating profit (loss) | 9901 | €654 | €15,600 | +€14,945 | +2,284% |
| Financial charges | 65/66B | €221 | €99 | -€123 | -55.4% |
| Recurring financial charges | 65 | €221 | €99 | -€123 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €433 | €15,501 | +€15,068 | +3,482% |
| Profit (loss) for the period | 9904 | €433 | €15,501 | +€15,068 | +3,482% |
| Profit (loss) for the period to be appropriated | 9905 | €433 | €15,501 | +€15,068 | +3,482% |
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 15 October 2026 via checked.be.