AYKA: 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.
AYKA
Largest movements
- Receivables within one year +€303,236
up €303,236 (+119%), from €254,726 to €557,962
of which Trade receivables: +€250,295
- Cash -€90,497
down €90,497 (-55.7%), from €162,361 to €71,864
mainly Receivables within one year (-€303,236) and Tax, wage and social debts (-€98,303)
- Tangible fixed assets +€28,931
up €28,931 (+20.5%), from €141,274 to €170,205
of which Furniture and vehicles: +€30,322
- Trade debts +€146,378
up €146,378 (+3,128%), from €4,679 to €151,057
- Reserves +€107,945
up €107,945 (+356%), from €30,327 to €138,272
- Tax, wage and social debts -€98,303
down €98,303 (-29.9%), from €328,523 to €230,220
of which Remuneration and social security: -€81,615
- Other debts +€91,000
new in 2024: €91,000
- Gross operating margin +€337,129
up €337,129 (+16.0%), from €2.1m to €2.4m
- Purchases and services +€136,817
up €136,817 (+39.1%), from €349,931 to €486,748
- Staff costs +€68,965
up €68,965 (+3.4%), from €2.0m to €2.1m
- Taxes +€50,223
up €50,223 (+331%), from €15,167 to €65,390
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 | €562,462 | €809,971 | +€247,509 | +44.0% |
| Fixed assets | 21/28 | €145,374 | €180,145 | +€34,771 | +23.9% |
| Tangible fixed assets | 22/27 | €141,274 | €170,205 | +€28,931 | +20.5% |
| Plant, machinery and equipment | 23 | €750 | €358 | -€391 | -52.2% |
| Furniture and vehicles | 24 | €131,153 | €161,475 | +€30,322 | +23.1% |
| Other tangible fixed assets | 26 | €9,371 | €8,371 | -€1,000 | -10.7% |
| Financial fixed assets | 28 | €4,100 | €9,940 | +€5,840 | +142% |
| Current assets | 29/58 | €417,088 | €629,826 | +€212,739 | +51.0% |
| Amounts receivable within one year | 40/41 | €254,726 | €557,962 | +€303,236 | +119% |
| Trade receivables | 40 | €228,077 | €478,371 | +€250,295 | +110% |
| Other amounts receivable | 41 | €26,650 | €79,591 | +€52,941 | +199% |
| Cash at bank and in hand | 54/58 | €162,361 | €71,864 | -€90,497 | -55.7% |
| Total equity and liabilities | 10/49 | €562,462 | €809,971 | +€247,509 | +44.0% |
| Equity | 10/15 | €229,259 | €337,693 | +€108,434 | +47.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,327 | €138,272 | +€107,945 | +356% |
| Distributable reserves | 133 | €30,327 | €138,272 | +€107,945 | +356% |
| Profit (loss) carried forward | 14 | €195,932 | €196,421 | +€489 | +0.2% |
| Amounts payable | 17/49 | €333,202 | €472,278 | +€139,075 | +41.7% |
| Amounts payable within one year | 42/48 | €333,202 | €472,278 | +€139,075 | +41.7% |
| Trade debts | 44 | €4,679 | €151,057 | +€146,378 | +3,128% |
| Suppliers | 440/4 | €4,679 | €151,057 | +€146,378 | +3,128% |
| Taxes, remuneration and social security | 45 | €328,523 | €230,220 | -€98,303 | -29.9% |
| Taxes | 450/3 | €90,394 | €73,706 | -€16,688 | -18.5% |
| Remuneration and social security | 454/9 | €238,129 | €156,515 | -€81,615 | -34.3% |
| Other amounts payable | 47/48 | - | €91,000 | +€91,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €349,931 | €486,748 | +€136,817 | +39.1% |
| Remuneration, social security and pensions | 62 | €2,024,897 | €2,093,862 | +€68,965 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,474 | €31,524 | +€7,050 | +28.8% |
| Other operating charges | 640/8 | €7,948 | €12,508 | +€4,560 | +57.4% |
| Non-recurring operating charges | 66A | €1,870 | €38,814 | +€36,944 | +1,976% |
| Gross operating margin | 9900 | €2,104,856 | €2,441,985 | +€337,129 | +16.0% |
| Operating profit (loss) | 9901 | €45,668 | €265,278 | +€219,610 | +481% |
| Financial income | 75/76B | €2 | €19 | +€17 | +1,008% |
| Recurring financial income | 75 | €2 | €19 | +€17 | +1,008% |
| Financial charges | 65/66B | €176 | €962 | +€786 | +446% |
| Recurring financial charges | 65 | €176 | €962 | +€786 | +446% |
| Profit (loss) for the period before taxes | 9903 | €45,494 | €264,335 | +€218,842 | +481% |
| Income taxes | 67/77 | €15,167 | €65,390 | +€50,223 | +331% |
| Profit (loss) for the period | 9904 | €30,327 | €198,945 | +€168,618 | +556% |
| Profit (loss) for the period to be appropriated | 9905 | €30,327 | €198,945 | +€168,618 | +556% |
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 17 October 2026 via checked.be.