AYLMER & LYS: what changed
AYLMER & LYS
Largest movements
- Current investments +€216,906
up €216,906 (+61.9%), from €350,454 to €567,359
- Cash -€124,179
down €124,179 (-79.7%), from €155,724 to €31,546
mainly Current investments (-€216,906) and Contributions, distributions and other (-€200,000)
- Receivables after one year -€105,000
down €105,000 (-100%), from €105,000 to €0
- Receivables within one year -€12,445
down €12,445 (-25.4%), from €48,938 to €36,492
of which Trade receivables: -€6,840
- Tangible fixed assets -€9,921
down €9,921 (-87.1%), from €11,392 to €1,471
- Other debts -€68,428
down €68,428 (-35.4%), from €193,471 to €125,043
- Tax, wage and social debts +€17,530
up €17,530 (+37.2%), from €47,104 to €64,634
of which Taxes: +€15,330
- Trade debts +€8,153
up €8,153 (+752%), from €1,084 to €9,237
- Profit (loss) carried forward +€7,750
new in 2025: €7,750
- Depreciation -€12,545
down €12,545 (-90.9%), from €13,795 to €1,250
- Financial income +€10,713
up €10,713 (+72.3%), from €14,822 to €25,535
- Financial charges +€4,934
up €4,934 (+95.8%), from €5,153 to €10,087
- Other operating charges +€3,801
up €3,801 (+98.0%), from €3,881 to €7,682
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €671,998 | €637,166 | -€34,832 | -5.2% |
| Fixed assets | 21/28 | €11,392 | €1,471 | -€9,921 | -87.1% |
| Tangible fixed assets | 22/27 | €11,392 | €1,471 | -€9,921 | -87.1% |
| Furniture and vehicles | 24 | €11,392 | €1,471 | -€9,921 | -87.1% |
| Current assets | 29/58 | €660,606 | €635,696 | -€24,911 | -3.8% |
| Amounts receivable after more than one year | 29 | €105,000 | €0 | -€105,000 | -100% |
| Other amounts receivable | 291 | €105,000 | €0 | -€105,000 | -100% |
| Amounts receivable within one year | 40/41 | €48,938 | €36,492 | -€12,445 | -25.4% |
| Trade receivables | 40 | €41,826 | €34,986 | -€6,840 | -16.4% |
| Other amounts receivable | 41 | €7,112 | €1,507 | -€5,606 | -78.8% |
| Current investments | 50/53 | €350,454 | €567,359 | +€216,906 | +61.9% |
| Cash at bank and in hand | 54/58 | €155,724 | €31,546 | -€124,179 | -79.7% |
| Deferred charges and accrued income | 490/1 | €490 | €298 | -€192 | -39.2% |
| Total equity and liabilities | 10/49 | €671,998 | €637,166 | -€34,832 | -5.2% |
| Equity | 10/15 | €416,951 | €424,701 | +€7,750 | +1.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €411,951 | €411,951 | = | 0.0% |
| Distributable reserves | 133 | €411,951 | €411,951 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €7,750 | +€7,750 | |
| Amounts payable | 17/49 | €255,048 | €212,465 | -€42,582 | -16.7% |
| Amounts payable within one year | 42/48 | €254,993 | €212,248 | -€42,745 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €13,333 | €13,333 | = | 0.0% |
| Trade debts | 44 | €1,084 | €9,237 | +€8,153 | +752% |
| Suppliers | 440/4 | €1,084 | €9,237 | +€8,153 | +752% |
| Taxes, remuneration and social security | 45 | €47,104 | €64,634 | +€17,530 | +37.2% |
| Taxes | 450/3 | €44,904 | €60,234 | +€15,330 | +34.1% |
| Remuneration and social security | 454/9 | €2,200 | €4,400 | +€2,200 | +100% |
| Other amounts payable | 47/48 | €193,471 | €125,043 | -€68,428 | -35.4% |
| Accrued charges and deferred income | 492/3 | €55 | €217 | +€163 | +298% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,795 | €1,250 | -€12,545 | -90.9% |
| Other operating charges | 640/8 | €3,881 | €7,682 | +€3,801 | +98.0% |
| Gross operating margin | 9900 | €261,730 | €262,868 | +€1,138 | +0.4% |
| Operating profit (loss) | 9901 | €244,055 | €253,936 | +€9,881 | +4.0% |
| Financial income | 75/76B | €14,822 | €25,535 | +€10,713 | +72.3% |
| Recurring financial income | 75 | €14,822 | €25,535 | +€10,713 | +72.3% |
| Financial charges | 65/66B | €5,153 | €10,087 | +€4,934 | +95.8% |
| Recurring financial charges | 65 | €5,153 | €10,087 | +€4,934 | +95.8% |
| Profit (loss) for the period before taxes | 9903 | €253,724 | €269,385 | +€15,660 | +6.2% |
| Income taxes | 67/77 | €60,591 | €61,634 | +€1,043 | +1.7% |
| Profit (loss) for the period | 9904 | €193,133 | €207,750 | +€14,617 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €193,133 | €207,750 | +€14,617 | +7.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.