Aylise: 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.
Aylise
Largest movements
- Deferred charges and accrued income +€12,495
up €12,495 (+88.2%), from €14,169 to €26,664
- Tangible fixed assets -€11,538
down €11,538 (-3.0%), from €380,654 to €369,116
of which Land and buildings: -€14,514
- Receivables within one year -€9,694
down €9,694 (-50.9%), from €19,044 to €9,350
of which Trade receivables: -€12,101
- Other debts -€30,994
down €30,994 (-25.7%), from €120,775 to €89,781
- Reserves +€19,298
up €19,298 (+27.3%), from €70,780 to €90,078
of which Distributable reserves: +€19,298
- Short-term financial debts +€8,440
up €8,440 (+831%), from €1,016 to €9,456
- Debts after one year -€7,011
down €7,011 (-3.7%), from €190,497 to €183,486
of which Financial debts: -€27,011
- Current portion of long-term debt -€6,398
down €6,398 (-27.3%), from €23,409 to €17,011
- Gross operating margin +€7,476
up €7,476 (+11.9%), from €62,817 to €70,293
- Financial charges +€3,287
up €3,287 (+47.6%), from €6,906 to €10,192
- Other operating charges +€1,589
up €1,589 (+32.3%), from €4,922 to €6,511
- Depreciation -€852
down €852 (-3.3%), from €25,861 to €25,008
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 | €417,481 | €409,740 | -€7,741 | -1.9% |
| Fixed assets | 21/28 | €380,679 | €369,141 | -€11,538 | -3.0% |
| Tangible fixed assets | 22/27 | €380,654 | €369,116 | -€11,538 | -3.0% |
| Land and buildings | 22 | €360,979 | €346,464 | -€14,514 | -4.0% |
| Plant, machinery and equipment | 23 | €2,842 | €1,707 | -€1,135 | -39.9% |
| Furniture and vehicles | 24 | €16,833 | €12,015 | -€4,818 | -28.6% |
| Other tangible fixed assets | 26 | - | €8,930 | +€8,930 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €36,802 | €40,599 | +€3,797 | +10.3% |
| Amounts receivable within one year | 40/41 | €19,044 | €9,350 | -€9,694 | -50.9% |
| Trade receivables | 40 | €16,101 | €4,000 | -€12,101 | -75.2% |
| Other amounts receivable | 41 | €2,943 | €5,350 | +€2,408 | +81.8% |
| Cash at bank and in hand | 54/58 | €3,589 | €4,584 | +€996 | +27.7% |
| Deferred charges and accrued income | 490/1 | €14,169 | €26,664 | +€12,495 | +88.2% |
| Total equity and liabilities | 10/49 | €417,481 | €409,740 | -€7,741 | -1.9% |
| Equity | 10/15 | €71,780 | €91,078 | +€19,298 | +26.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €70,780 | €90,078 | +€19,298 | +27.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €70,780 | €90,078 | +€19,298 | +27.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €345,701 | €318,662 | -€27,039 | -7.8% |
| Amounts payable after more than one year | 17 | €190,497 | €183,486 | -€7,011 | -3.7% |
| Financial debts | 170/4 | €140,497 | €113,486 | -€27,011 | -19.2% |
| Other amounts payable | 178/9 | €50,000 | €70,000 | +€20,000 | +40.0% |
| Amounts payable within one year | 42/48 | €151,773 | €128,774 | -€22,999 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €23,409 | €17,011 | -€6,398 | -27.3% |
| Financial debts | 43 | €1,016 | €9,456 | +€8,440 | +831% |
| Credit institutions | 430/8 | €1,016 | €9,456 | +€8,440 | +831% |
| Trade debts | 44 | €5,150 | €11,297 | +€6,147 | +119% |
| Suppliers | 440/4 | €5,150 | €11,297 | +€6,147 | +119% |
| Taxes, remuneration and social security | 45 | €1,424 | €1,229 | -€195 | -13.7% |
| Taxes | 450/3 | €1,424 | €1,229 | -€195 | -13.7% |
| Other amounts payable | 47/48 | €120,775 | €89,781 | -€30,994 | -25.7% |
| Accrued charges and deferred income | 492/3 | €3,430 | €6,401 | +€2,971 | +86.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,861 | €25,008 | -€852 | -3.3% |
| Other operating charges | 640/8 | €4,922 | €6,511 | +€1,589 | +32.3% |
| Gross operating margin | 9900 | €62,817 | €70,293 | +€7,476 | +11.9% |
| Operating profit (loss) | 9901 | €32,034 | €38,774 | +€6,740 | +21.0% |
| Financial income | 75/76B | €1 | €54 | +€52 | +4,296% |
| Recurring financial income | 75 | €1 | €54 | +€52 | +4,296% |
| Financial charges | 65/66B | €6,906 | €10,192 | +€3,287 | +47.6% |
| Recurring financial charges | 65 | €6,906 | €10,192 | +€3,287 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €25,130 | €28,635 | +€3,506 | +14.0% |
| Income taxes | 67/77 | €5,735 | €6,172 | +€436 | +7.6% |
| Profit (loss) for the period | 9904 | €19,394 | €22,464 | +€3,069 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,394 | €22,464 | +€3,069 | +15.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.