AYLA G.: 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.
AYLA G.
Largest movements
- Receivables within one year +€239,391
up €239,391 (+1,978%), from €12,101 to €251,492
- Cash +€55,919
up €55,919 (+14.6%), from €383,704 to €439,623
mainly Trade debts (+€162,627) and Tax, wage and social debts (+€99,335)
- Tangible fixed assets +€26,835
up €26,835 (+21.6%), from €124,414 to €151,249
of which Land and buildings: +€18,580
- Stocks and contracts +€11,164
up €11,164 (+53.6%), from €20,825 to €31,989
- Trade debts +€162,627
up €162,627 (+124%), from €131,222 to €293,850
- Tax, wage and social debts +€99,335
up €99,335 (+101%), from €98,703 to €198,039
of which Remuneration and social security: +€65,114
- Accrued charges and deferred income +€60,000
new in 2025: €60,000
- Profit (loss) carried forward -€47,806
down €47,806 (-36.3%), from €131,740 to €83,934
- Short-term financial debts +€27,619
up €27,619 (+960%), from €2,877 to €30,496
- Other operating charges +€144,567
up €144,567 (+991%), from €14,588 to €159,155
- Staff costs +€103,050
up €103,050 (+22.6%), from €455,371 to €558,421
- Taxes -€70,773
down €70,773 (-99.2%), from €71,364 to €591
- Gross operating margin -€26,596
down €26,596 (-3.4%), from €780,891 to €754,296
- Depreciation +€11,886
up €11,886 (+23.4%), from €50,769 to €62,655
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 | €567,822 | €899,210 | +€331,388 | +58.4% |
| Fixed assets | 21/28 | €144,205 | €171,040 | +€26,835 | +18.6% |
| Tangible fixed assets | 22/27 | €124,414 | €151,249 | +€26,835 | +21.6% |
| Land and buildings | 22 | €41,581 | €60,161 | +€18,580 | +44.7% |
| Plant, machinery and equipment | 23 | €12,310 | €11,080 | -€1,230 | -10.0% |
| Furniture and vehicles | 24 | €62,788 | €73,622 | +€10,835 | +17.3% |
| Other tangible fixed assets | 26 | €7,735 | €6,385 | -€1,350 | -17.5% |
| Financial fixed assets | 28 | €19,791 | €19,791 | = | 0.0% |
| Current assets | 29/58 | €423,617 | €728,170 | +€304,553 | +71.9% |
| Stocks and contracts in progress | 3 | €20,825 | €31,989 | +€11,164 | +53.6% |
| Stocks | 30/36 | €20,825 | €31,989 | +€11,164 | +53.6% |
| Amounts receivable within one year | 40/41 | €12,101 | €251,492 | +€239,391 | +1,978% |
| Other amounts receivable | 41 | €12,101 | €251,492 | +€239,391 | +1,978% |
| Cash at bank and in hand | 54/58 | €383,704 | €439,623 | +€55,919 | +14.6% |
| Deferred charges and accrued income | 490/1 | €6,986 | €5,066 | -€1,920 | -27.5% |
| Total equity and liabilities | 10/49 | €567,822 | €899,210 | +€331,388 | +58.4% |
| Equity | 10/15 | €255,227 | €207,421 | -€47,806 | -18.7% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Capital | 10 | €6,250 | - | -€6,250 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,350 | - | -€12,350 | |
| Reserves | 13 | €117,237 | €117,237 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Distributable reserves | 133 | €115,377 | €117,237 | +€1,860 | +1.6% |
| Profit (loss) carried forward | 14 | €131,740 | €83,934 | -€47,806 | -36.3% |
| Amounts payable | 17/49 | €312,594 | €691,789 | +€379,194 | +121% |
| Amounts payable after more than one year | 17 | €43,604 | €65,120 | +€21,516 | +49.3% |
| Financial debts | 170/4 | €43,604 | €65,120 | +€21,516 | +49.3% |
| Amounts payable within one year | 42/48 | €268,990 | €566,669 | +€297,679 | +111% |
| Current portion of amounts payable after more than one year | 42 | €36,187 | €44,285 | +€8,098 | +22.4% |
| Financial debts | 43 | €2,877 | €30,496 | +€27,619 | +960% |
| Credit institutions | 430/8 | €2,877 | €30,496 | +€27,619 | +960% |
| Trade debts | 44 | €131,222 | €293,850 | +€162,627 | +124% |
| Suppliers | 440/4 | €131,222 | €293,850 | +€162,627 | +124% |
| Taxes, remuneration and social security | 45 | €98,703 | €198,039 | +€99,335 | +101% |
| Taxes | 450/3 | €96,591 | €130,813 | +€34,222 | +35.4% |
| Remuneration and social security | 454/9 | €2,112 | €67,226 | +€65,114 | +3,082% |
| Accrued charges and deferred income | 492/3 | - | €60,000 | +€60,000 | |
| Remuneration, social security and pensions | 62 | €455,371 | €558,421 | +€103,050 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,769 | €62,655 | +€11,886 | +23.4% |
| Other operating charges | 640/8 | €14,588 | €159,155 | +€144,567 | +991% |
| Gross operating margin | 9900 | €780,891 | €754,296 | -€26,596 | -3.4% |
| Operating profit (loss) | 9901 | €260,164 | -€25,935 | -€286,099 | |
| Financial income | 75/76B | €5,433 | €196 | -€5,237 | -96.4% |
| Recurring financial income | 75 | €5,433 | €196 | -€5,237 | -96.4% |
| Financial charges | 65/66B | €25,399 | €21,477 | -€3,922 | -15.4% |
| Recurring financial charges | 65 | €25,399 | €21,477 | -€3,922 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €240,199 | -€47,216 | -€287,414 | |
| Income taxes | 67/77 | €71,364 | €591 | -€70,773 | -99.2% |
| Profit (loss) for the period | 9904 | €168,835 | -€47,806 | -€216,641 | |
| Profit (loss) for the period to be appropriated | 9905 | €168,835 | -€47,806 | -€216,641 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.