AYLIN: 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.
AYLIN
Largest movements
- Cash +€120,349
up €120,349 (+12.4%), from €971,883 to €1.1m
mainly Net result for the year (+€108,976) and Depreciation (+€31,815)
- Tangible fixed assets -€13,496
down €13,496 (-16.1%), from €83,938 to €70,441
of which Furniture and vehicles: -€20,910
- Reserves +€108,976
up €108,976 (+13.0%), from €840,072 to €949,048
of which Non-distributable reserves: +€108,976
- Tax, wage and social debts -€39,798
down €39,798 (-16.7%), from €237,717 to €197,920
of which Remuneration and social security: -€37,398
- Trade debts +€29,297
up €29,297 (+99.6%), from €29,413 to €58,710
- Staff costs +€60,169
up €60,169 (+3.6%), from €1.7m to €1.7m
- Gross operating margin -€45,289
down €45,289 (-2.3%), from €1.9m to €1.9m
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 | €1,137,793 | €1,235,398 | +€97,605 | +8.6% |
| Fixed assets | 21/28 | €93,276 | €78,243 | -€15,032 | -16.1% |
| Intangible fixed assets | 21 | €6,510 | €4,974 | -€1,536 | -23.6% |
| Tangible fixed assets | 22/27 | €83,938 | €70,441 | -€13,496 | -16.1% |
| Plant, machinery and equipment | 23 | €10,324 | €17,361 | +€7,037 | +68.2% |
| Furniture and vehicles | 24 | €45,209 | €24,299 | -€20,910 | -46.3% |
| Other tangible fixed assets | 26 | €28,404 | €28,781 | +€377 | +1.3% |
| Financial fixed assets | 28 | €2,828 | €2,828 | = | 0.0% |
| Current assets | 29/58 | €1,044,517 | €1,157,154 | +€112,637 | +10.8% |
| Amounts receivable within one year | 40/41 | €59,144 | €59,144 | = | 0.0% |
| Trade receivables | 40 | €154 | €154 | = | 0.0% |
| Other amounts receivable | 41 | €58,991 | €58,991 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €971,883 | €1,092,232 | +€120,349 | +12.4% |
| Deferred charges and accrued income | 490/1 | €13,490 | €5,778 | -€7,712 | -57.2% |
| Total equity and liabilities | 10/49 | €1,137,793 | €1,235,398 | +€97,605 | +8.6% |
| Equity | 10/15 | €858,672 | €967,648 | +€108,976 | +12.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €840,072 | €949,048 | +€108,976 | +13.0% |
| Non-distributable reserves | 130/1 | €838,212 | €947,188 | +€108,976 | +13.0% |
| Reserves not available under the articles | 1311 | €838,212 | €947,188 | +€108,976 | +13.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €279,121 | €267,750 | -€11,371 | -4.1% |
| Amounts payable within one year | 42/48 | €277,171 | €266,362 | -€10,809 | -3.9% |
| Trade debts | 44 | €29,413 | €58,710 | +€29,297 | +99.6% |
| Suppliers | 440/4 | €29,413 | €58,710 | +€29,297 | +99.6% |
| Taxes, remuneration and social security | 45 | €237,717 | €197,920 | -€39,798 | -16.7% |
| Taxes | 450/3 | €9,045 | €6,646 | -€2,399 | -26.5% |
| Remuneration and social security | 454/9 | €228,672 | €191,274 | -€37,398 | -16.4% |
| Other amounts payable | 47/48 | €10,041 | €9,733 | -€308 | -3.1% |
| Accrued charges and deferred income | 492/3 | €1,950 | €1,388 | -€562 | -28.8% |
| Non-recurring operating income | 76A | €1,000 | - | -€1,000 | |
| Remuneration, social security and pensions | 62 | €1,680,687 | €1,740,856 | +€60,169 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,659 | €31,815 | +€1,155 | +3.8% |
| Other operating charges | 640/8 | €982 | €989 | +€7 | +0.7% |
| Non-recurring operating charges | 66A | €20,459 | - | -€20,459 | |
| Gross operating margin | 9900 | €1,933,615 | €1,888,327 | -€45,289 | -2.3% |
| Operating profit (loss) | 9901 | €200,828 | €114,667 | -€86,162 | -42.9% |
| Financial income | 75/76B | €3,279 | €4,060 | +€782 | +23.8% |
| Recurring financial income | 75 | €1,487 | €4,060 | +€2,573 | +173% |
| Non-recurring financial income | 76B | €1,791 | - | -€1,791 | |
| Financial charges | 65/66B | €1,628 | €1,516 | -€112 | -6.9% |
| Recurring financial charges | 65 | €1,628 | €1,516 | -€112 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €202,478 | €117,211 | -€85,268 | -42.1% |
| Income taxes | 67/77 | €6,151 | €8,235 | +€2,084 | +33.9% |
| Profit (loss) for the period | 9904 | €196,327 | €108,976 | -€87,352 | -44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €196,327 | €108,976 | -€87,352 | -44.5% |
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.