AYMAN CHIK: 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.
AYMAN CHIK
Largest movements
- Receivables within one year +€173,080
up €173,080 (+81.7%), from €211,953 to €385,033
of which Trade receivables: +€153,504
- Tangible fixed assets -€78,349
down €78,349 (-52.5%), from €149,335 to €70,986
of which Furniture and vehicles: -€75,274
- Deferred charges and accrued income -€17,500
no longer reported in 2025 (was €17,500)
- Cash +€12,821
up €12,821 (+40.4%), from €31,696 to €44,517
mainly Tax, wage and social debts (+€117,276) and Investment in fixed assets (net) (+€44,817)
- Tax, wage and social debts +€117,276
up €117,276 (+138%), from €84,776 to €202,052
of which Taxes: +€67,353
- Trade debts -€14,877
down €14,877 (-45.6%), from €32,657 to €17,780
- Profit (loss) carried forward -€10,990
down €10,990 (-6.1%), from €180,693 to €169,704
- Turnover -€207,548
down €207,548 (-26.2%), from €791,947 to €584,399
- Gross operating margin -€129,426
down €129,426 (-31.0%), from €416,930 to €287,505
- Purchases and services -€73,934
down €73,934 (-19.7%), from €375,017 to €301,082
- Staff costs -€72,814
down €72,814 (-24.9%), from €292,513 to €219,700
- Taxes -€17,691
no longer reported in 2025 (was €17,691)
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 | €420,425 | €509,477 | +€89,052 | +21.2% |
| Fixed assets | 21/28 | €159,277 | €79,927 | -€79,349 | -49.8% |
| Tangible fixed assets | 22/27 | €149,335 | €70,986 | -€78,349 | -52.5% |
| Furniture and vehicles | 24 | €139,837 | €64,562 | -€75,274 | -53.8% |
| Leasing and similar rights | 25 | €9,499 | €6,424 | -€3,075 | -32.4% |
| Financial fixed assets | 28 | €9,941 | €8,941 | -€1,000 | -10.1% |
| Current assets | 29/58 | €261,149 | €429,550 | +€168,401 | +64.5% |
| Amounts receivable within one year | 40/41 | €211,953 | €385,033 | +€173,080 | +81.7% |
| Trade receivables | 40 | €63,187 | €216,691 | +€153,504 | +243% |
| Other amounts receivable | 41 | €148,766 | €168,342 | +€19,576 | +13.2% |
| Cash at bank and in hand | 54/58 | €31,696 | €44,517 | +€12,821 | +40.4% |
| Deferred charges and accrued income | 490/1 | €17,500 | - | -€17,500 | |
| Total equity and liabilities | 10/49 | €420,425 | €509,477 | +€89,052 | +21.2% |
| Equity | 10/15 | €200,189 | €189,199 | -€10,990 | -5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €895 | €895 | = | 0.0% |
| Non-distributable reserves | 130/1 | €895 | €895 | = | 0.0% |
| Reserves not available under the articles | 1311 | €895 | €895 | = | 0.0% |
| Profit (loss) carried forward | 14 | €180,693 | €169,704 | -€10,990 | -6.1% |
| Amounts payable | 17/49 | €220,237 | €320,278 | +€100,042 | +45.4% |
| Amounts payable after more than one year | 17 | €92,690 | €92,690 | = | 0.0% |
| Financial debts | 170/4 | €92,690 | €92,690 | = | 0.0% |
| Amounts payable within one year | 42/48 | €127,546 | €227,588 | +€100,042 | +78.4% |
| Current portion of amounts payable after more than one year | 42 | €10,113 | €7,756 | -€2,357 | -23.3% |
| Trade debts | 44 | €32,657 | €17,780 | -€14,877 | -45.6% |
| Suppliers | 440/4 | €32,657 | €17,780 | -€14,877 | -45.6% |
| Taxes, remuneration and social security | 45 | €84,776 | €202,052 | +€117,276 | +138% |
| Taxes | 450/3 | €81,703 | €149,056 | +€67,353 | +82.4% |
| Remuneration and social security | 454/9 | €3,073 | €52,997 | +€49,923 | +1,624% |
| Turnover | 70 | €791,947 | €584,399 | -€207,548 | -26.2% |
| Non-recurring operating income | 76A | - | €4,188 | +€4,188 | |
| Goods, raw materials, services and sundry goods | 60/61 | €375,017 | €301,082 | -€73,934 | -19.7% |
| Remuneration, social security and pensions | 62 | €292,513 | €219,700 | -€72,814 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,260 | €34,532 | -€10,728 | -23.7% |
| Other operating charges | 640/8 | €6,573 | €2,793 | -€3,781 | -57.5% |
| Non-recurring operating charges | 66A | - | €31,716 | +€31,716 | |
| Gross operating margin | 9900 | €416,930 | €287,505 | -€129,426 | -31.0% |
| Operating profit (loss) | 9901 | €72,584 | -€1,236 | -€73,820 | |
| Financial income | 75/76B | €12 | €4,506 | +€4,494 | +36,712% |
| Recurring financial income | 75 | €12 | €4,506 | +€4,494 | +36,712% |
| Financial charges | 65/66B | €9,269 | €14,260 | +€4,991 | +53.8% |
| Recurring financial charges | 65 | €9,269 | €14,260 | +€4,991 | +53.8% |
| Profit (loss) for the period before taxes | 9903 | €63,327 | -€10,990 | -€74,317 | |
| Income taxes | 67/77 | €17,691 | - | -€17,691 | |
| Profit (loss) for the period | 9904 | €45,637 | -€10,990 | -€56,626 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,637 | -€10,990 | -€56,626 |
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 16 October 2026 via checked.be.