AYLARA: 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.
AYLARA
Largest movements
- Tangible fixed assets -€14,100
down €14,100 (-16.7%), from €84,610 to €70,510
of which Other tangible fixed assets: -€7,190
- Cash -€9,353
no longer reported in 2025 (was €9,353)
- Current investments +€3,250
new in 2025: €3,250
- Stocks and contracts -€2,300
down €2,300 (-74.2%), from €3,100 to €800
- Intangible fixed assets -€1,608
down €1,608 (-70.7%), from €2,273 to €665
- Debts after one year -€13,187
down €13,187 (-91.8%), from €14,366 to €1,179
- Profit (loss) carried forward -€12,937
down €12,937 (-1275.8%), from -€1,014 to -€13,951
- Reserves +€11,875
up €11,875 (+200.9%), from €5,910 to €17,785
- Current portion of long-term debt -€6,323
down €6,323 (-45.7%), from €13,831 to €7,507
- Short-term financial debts +€4,738
new in 2025: €4,738
- Gross operating margin -€17,811
down €17,811 (-88.6%), from €20,103 to €2,292
- Depreciation -€12,997
down €12,997 (-56.0%), from €23,226 to €10,229
- Taxes +€5,000
no longer reported in 2025 (was -€5,000)
- Financial charges +€1,020
up €1,020 (+58.6%), from €1,741 to €2,761
- Other operating charges +€890
up €890 (+76.9%), from €1,157 to €2,047
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,417 | €77,317 | -€24,100 | -23.8% |
| Fixed assets | 21/28 | €87,084 | €71,375 | -€15,708 | -18.0% |
| Intangible fixed assets | 21 | €2,273 | €665 | -€1,608 | -70.7% |
| Tangible fixed assets | 22/27 | €84,610 | €70,510 | -€14,100 | -16.7% |
| Land and buildings | 22 | €5,106 | €545 | -€4,562 | -89.3% |
| Plant, machinery and equipment | 23 | €2,353 | €1,180 | -€1,173 | -49.9% |
| Furniture and vehicles | 24 | €2,381 | €1,206 | -€1,175 | -49.4% |
| Other tangible fixed assets | 26 | €74,770 | €67,580 | -€7,190 | -9.6% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €14,333 | €5,941 | -€8,392 | -58.5% |
| Stocks and contracts in progress | 3 | €3,100 | €800 | -€2,300 | -74.2% |
| Stocks | 30/36 | €3,100 | €800 | -€2,300 | -74.2% |
| Amounts receivable within one year | 40/41 | €1,881 | €1,891 | +€11 | +0.6% |
| Other amounts receivable | 41 | €1,881 | €1,891 | +€11 | +0.6% |
| Current investments | 50/53 | - | €3,250 | +€3,250 | |
| Cash at bank and in hand | 54/58 | €9,353 | - | -€9,353 | |
| Total equity and liabilities | 10/49 | €101,417 | €77,317 | -€24,100 | -23.8% |
| Equity | 10/15 | €23,446 | €22,384 | -€1,062 | -4.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €5,910 | €17,785 | +€11,875 | +200.9% |
| Distributable reserves | 133 | €5,910 | €17,785 | +€11,875 | +200.9% |
| Profit (loss) carried forward | 14 | -€1,014 | -€13,951 | -€12,937 | -1275.8% |
| Amounts payable | 17/49 | €77,971 | €54,933 | -€23,038 | -29.5% |
| Amounts payable after more than one year | 17 | €14,366 | €1,179 | -€13,187 | -91.8% |
| Financial debts | 170/4 | €14,366 | €1,179 | -€13,187 | -91.8% |
| Amounts payable within one year | 42/48 | €63,605 | €53,754 | -€9,851 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €13,831 | €7,507 | -€6,323 | -45.7% |
| Financial debts | 43 | - | €4,738 | +€4,738 | |
| Credit institutions | 430/8 | - | €4,738 | +€4,738 | |
| Trade debts | 44 | €5,052 | €2,177 | -€2,875 | -56.9% |
| Suppliers | 440/4 | €5,052 | €2,177 | -€2,875 | -56.9% |
| Taxes, remuneration and social security | 45 | €2,987 | €192 | -€2,794 | -93.6% |
| Taxes | 450/3 | €1,637 | €192 | -€1,444 | -88.3% |
| Remuneration and social security | 454/9 | €1,350 | - | -€1,350 | |
| Other amounts payable | 47/48 | €41,736 | €39,139 | -€2,597 | -6.2% |
| Remuneration, social security and pensions | 62 | - | €192 | +€192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,226 | €10,229 | -€12,997 | -56.0% |
| Other operating charges | 640/8 | €1,157 | €2,047 | +€890 | +76.9% |
| Gross operating margin | 9900 | €20,103 | €2,292 | -€17,811 | -88.6% |
| Operating profit (loss) | 9901 | -€4,280 | -€10,176 | -€5,896 | -137.8% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €1,741 | €2,761 | +€1,020 | +58.6% |
| Recurring financial charges | 65 | €1,741 | €2,761 | +€1,020 | +58.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,014 | -€12,937 | -€6,923 | -115.1% |
| Income taxes | 67/77 | -€5,000 | - | +€5,000 | |
| Profit (loss) for the period | 9904 | -€1,014 | -€12,937 | -€11,923 | -1175.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,014 | -€12,937 | -€11,923 | -1175.8% |
Source: filed annual accounts (NBB), financial years ended 31 August 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.