AYKU-GROUP: 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.
AYKU-GROUP
Largest movements
- Receivables within one year +€276,835
up €276,835 (+175.7%), from €157,591 to €434,426
of which Other amounts receivable: +€235,040
- Tangible fixed assets +€7,884
up €7,884 (+180.0%), from €4,380 to €12,264
of which Furniture and vehicles: +€7,378
- Cash +€6,174
up €6,174 (+91.2%), from €6,767 to €12,941
mainly Trade debts (+€282,082) and Net result for the year (+€8,812)
- Trade debts +€282,082
up €282,082 (+283.2%), from €99,610 to €381,692
- Reserves +€8,812
new in 2025: €8,812
- Staff costs +€74,218
up €74,218 (+492.5%), from €15,069 to €89,287
- Gross operating margin +€51,769
up €51,769 (+57.9%), from €89,345 to €141,114
- Financial charges +€16,538
up €16,538 (+289.2%), from €5,718 to €22,256
- Taxes +€16,504
new in 2025: €16,504
- Depreciation +€2,696
up €2,696 (+697.1%), from €387 to €3,082
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 | €168,737 | €459,631 | +€290,894 | +172.4% |
| Fixed assets | 21/28 | €4,380 | €12,264 | +€7,884 | +180.0% |
| Tangible fixed assets | 22/27 | €4,380 | €12,264 | +€7,884 | +180.0% |
| Plant, machinery and equipment | 23 | €910 | €1,416 | +€506 | +55.6% |
| Furniture and vehicles | 24 | €3,470 | €10,848 | +€7,378 | +212.6% |
| Current assets | 29/58 | €164,358 | €447,367 | +€283,010 | +172.2% |
| Amounts receivable within one year | 40/41 | €157,591 | €434,426 | +€276,835 | +175.7% |
| Trade receivables | 40 | €12,202 | €53,998 | +€41,796 | +342.5% |
| Other amounts receivable | 41 | €145,389 | €380,428 | +€235,040 | +161.7% |
| Cash at bank and in hand | 54/58 | €6,767 | €12,941 | +€6,174 | +91.2% |
| Total equity and liabilities | 10/49 | €168,737 | €459,631 | +€290,894 | +172.4% |
| Equity | 10/15 | €69,127 | €77,939 | +€8,812 | +12.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €8,812 | +€8,812 | |
| Distributable reserves | 133 | - | €8,812 | +€8,812 | |
| Profit (loss) carried forward | 14 | €67,127 | €67,127 | = | 0.0% |
| Amounts payable | 17/49 | €99,610 | €381,692 | +€282,082 | +283.2% |
| Amounts payable within one year | 42/48 | €99,610 | €381,692 | +€282,082 | +283.2% |
| Trade debts | 44 | €99,610 | €381,692 | +€282,082 | +283.2% |
| Suppliers | 440/4 | €99,610 | €381,692 | +€282,082 | +283.2% |
| Remuneration, social security and pensions | 62 | €15,069 | €89,287 | +€74,218 | +492.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €387 | €3,082 | +€2,696 | +697.1% |
| Other operating charges | 640/8 | €1,055 | €2,460 | +€1,406 | +133.3% |
| Gross operating margin | 9900 | €89,345 | €141,114 | +€51,769 | +57.9% |
| Operating profit (loss) | 9901 | €72,834 | €46,284 | -€26,550 | -36.5% |
| Financial income | 75/76B | €11 | €1,288 | +€1,277 | +12001.3% |
| Recurring financial income | 75 | €11 | €1,288 | +€1,277 | +12001.3% |
| Financial charges | 65/66B | €5,718 | €22,256 | +€16,538 | +289.2% |
| Recurring financial charges | 65 | €5,718 | €22,256 | +€16,538 | +289.2% |
| Profit (loss) for the period before taxes | 9903 | €67,127 | €25,316 | -€41,811 | -62.3% |
| Income taxes | 67/77 | - | €16,504 | +€16,504 | |
| Profit (loss) for the period | 9904 | €67,127 | €8,812 | -€58,315 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €67,127 | €8,812 | -€58,315 | -86.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.