AYLYAK: what changed
Two fiscal 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.
AYLYAK
Largest movements
- Receivables within one year -€15,262
down €15,262 (-79.9%), from €19,109 to €3,847
of which Trade receivables: -€18,460
- Cash +€10,284
up €10,284 (+31.4%), from €32,801 to €43,085
mainly Receivables within one year (+€15,262) and Net result for the year (+€13,464)
- Stocks and contracts +€2,903
up €2,903 (+102.2%), from €2,839 to €5,742
- Tangible fixed assets +€1,636
up €1,636 (+12.2%), from €13,449 to €15,085
of which Other tangible fixed assets: +€1,544
- Deferred charges and accrued income +€1,300
up €1,300 (+8.7%), from €14,912 to €16,212
- Profit (loss) carried forward -€11,536
down €11,536 (-29.6%), from €38,931 to €27,396
- Reserves +€5,000
up €5,000 (+33.3%), from €15,000 to €20,000
- Other debts +€4,647
up €4,647 (+30.3%), from €15,353 to €20,000
- Trade debts +€1,641
up €1,641 (+136.7%), from €1,201 to €2,842
- Tax, wage and social debts +€939
up €939 (+12.7%), from €7,396 to €8,335
of which Taxes: +€1,123
- Gross operating margin -€23,000
down €23,000 (-43.4%), from €53,020 to €30,020
- Taxes -€2,722
down €2,722 (-23.8%), from €11,420 to €8,698
- Depreciation +€1,668
up €1,668 (+51.5%), from €3,239 to €4,907
- Financial charges +€694
up €694 (+57.4%), from €1,210 to €1,904
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.
Cash bridge derived
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 | €83,109 | €83,971 | +€861 | +1.0% |
| Fixed assets | 21/28 | €13,449 | €15,085 | +€1,636 | +12.2% |
| Tangible fixed assets | 22/27 | €13,449 | €15,085 | +€1,636 | +12.2% |
| Plant, machinery and equipment | 23 | €2,802 | €3,670 | +€868 | +31.0% |
| Furniture and vehicles | 24 | €4,654 | €3,878 | -€776 | -16.7% |
| Other tangible fixed assets | 26 | €5,993 | €7,537 | +€1,544 | +25.8% |
| Current assets | 29/58 | €69,661 | €68,886 | -€775 | -1.1% |
| Stocks and contracts in progress | 3 | €2,839 | €5,742 | +€2,903 | +102.2% |
| Stocks | 30/36 | €2,839 | €5,742 | +€2,903 | +102.2% |
| Amounts receivable within one year | 40/41 | €19,109 | €3,847 | -€15,262 | -79.9% |
| Trade receivables | 40 | €18,529 | €69 | -€18,460 | -99.6% |
| Other amounts receivable | 41 | €580 | €3,778 | +€3,199 | +551.9% |
| Cash at bank and in hand | 54/58 | €32,801 | €43,085 | +€10,284 | +31.4% |
| Deferred charges and accrued income | 490/1 | €14,912 | €16,212 | +€1,300 | +8.7% |
| Total equity and liabilities | 10/49 | €83,109 | €83,971 | +€861 | +1.0% |
| Equity | 10/15 | €58,931 | €52,396 | -€6,536 | -11.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €20,000 | +€5,000 | +33.3% |
| Distributable reserves | 133 | €15,000 | €20,000 | +€5,000 | +33.3% |
| Profit (loss) carried forward | 14 | €38,931 | €27,396 | -€11,536 | -29.6% |
| Amounts payable | 17/49 | €24,178 | €31,575 | +€7,397 | +30.6% |
| Amounts payable within one year | 42/48 | €23,950 | €31,177 | +€7,228 | +30.2% |
| Trade debts | 44 | €1,201 | €2,842 | +€1,641 | +136.7% |
| Suppliers | 440/4 | €1,201 | €2,842 | +€1,641 | +136.7% |
| Taxes, remuneration and social security | 45 | €7,396 | €8,335 | +€939 | +12.7% |
| Taxes | 450/3 | €5,667 | €6,790 | +€1,123 | +19.8% |
| Remuneration and social security | 454/9 | €1,729 | €1,546 | -€184 | -10.6% |
| Other amounts payable | 47/48 | €15,353 | €20,000 | +€4,647 | +30.3% |
| Accrued charges and deferred income | 492/3 | €228 | €397 | +€169 | +74.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,239 | €4,907 | +€1,668 | +51.5% |
| Other operating charges | 640/8 | €803 | €1,058 | +€256 | +31.9% |
| Non-recurring operating charges | 66A | €456 | €0 | -€456 | -100.0% |
| Gross operating margin | 9900 | €53,020 | €30,020 | -€23,000 | -43.4% |
| Operating profit (loss) | 9901 | €48,522 | €24,055 | -€24,468 | -50.4% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €1,210 | €1,904 | +€694 | +57.4% |
| Recurring financial charges | 65 | €1,210 | €1,904 | +€694 | +57.4% |
| Profit (loss) for the period before taxes | 9903 | €47,312 | €22,163 | -€25,150 | -53.2% |
| Income taxes | 67/77 | €11,420 | €8,698 | -€2,722 | -23.8% |
| Profit (loss) for the period | 9904 | €35,892 | €13,464 | -€22,427 | -62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,892 | €13,464 | -€22,427 | -62.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.