AYME: 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.
AYME
Largest movements
- Stocks and contracts +€15,507
up €15,507 (+36.4%), from €42,584 to €58,091
- Cash +€7,540
up €7,540 (+16.1%), from €46,882 to €54,422
mainly Net result for the year (+€36,936) and Tax, wage and social debts (+€15,425)
- Tangible fixed assets -€3,372
down €3,372 (-44.4%), from €7,595 to €4,224
of which Plant, machinery and equipment: -€3,056
- Receivables within one year -€2,780
down €2,780 (-73.2%), from €3,798 to €1,018
- Profit (loss) carried forward +€36,936
up €36,936 (+166.3%), from €22,206 to €59,142
- Other debts -€32,112
down €32,112 (-68.7%), from €46,737 to €14,625
- Tax, wage and social debts +€15,425
up €15,425 (+116.2%), from €13,279 to €28,704
- Trade debts -€3,353
down €3,353 (-56.0%), from €5,987 to €2,635
- Gross operating margin +€33,591
up €33,591 (+150.9%), from €22,264 to €55,855
- Taxes +€9,136
up €9,136 (+242.0%), from €3,776 to €12,912
- Financial income -€834
down €834 (-67.6%), from €1,234 to €400
- Other operating charges +€642
up €642 (+45.3%), from €1,416 to €2,059
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 | €103,210 | €120,105 | +€16,895 | +16.4% |
| Fixed assets | 21/28 | €9,945 | €6,574 | -€3,372 | -33.9% |
| Tangible fixed assets | 22/27 | €7,595 | €4,224 | -€3,372 | -44.4% |
| Plant, machinery and equipment | 23 | €6,780 | €3,724 | -€3,056 | -45.1% |
| Leasing and similar rights | 25 | €815 | €500 | -€316 | -38.7% |
| Financial fixed assets | 28 | €2,350 | €2,350 | = | 0.0% |
| Current assets | 29/58 | €93,264 | €113,531 | +€20,267 | +21.7% |
| Stocks and contracts in progress | 3 | €42,584 | €58,091 | +€15,507 | +36.4% |
| Stocks | 30/36 | €42,584 | €58,091 | +€15,507 | +36.4% |
| Amounts receivable within one year | 40/41 | €3,798 | €1,018 | -€2,780 | -73.2% |
| Trade receivables | 40 | €3,798 | €1,018 | -€2,780 | -73.2% |
| Cash at bank and in hand | 54/58 | €46,882 | €54,422 | +€7,540 | +16.1% |
| Total equity and liabilities | 10/49 | €103,210 | €120,105 | +€16,895 | +16.4% |
| Equity | 10/15 | €37,206 | €74,142 | +€36,936 | +99.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,206 | €59,142 | +€36,936 | +166.3% |
| Amounts payable | 17/49 | €66,004 | €45,963 | -€20,041 | -30.4% |
| Amounts payable within one year | 42/48 | €66,004 | €45,963 | -€20,041 | -30.4% |
| Trade debts | 44 | €5,987 | €2,635 | -€3,353 | -56.0% |
| Suppliers | 440/4 | €5,987 | €2,635 | -€3,353 | -56.0% |
| Taxes, remuneration and social security | 45 | €13,279 | €28,704 | +€15,425 | +116.2% |
| Taxes | 450/3 | €13,279 | €28,704 | +€15,425 | +116.2% |
| Other amounts payable | 47/48 | €46,737 | €14,625 | -€32,112 | -68.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,684 | €3,372 | -€313 | -8.5% |
| Other operating charges | 640/8 | €1,416 | €2,059 | +€642 | +45.3% |
| Gross operating margin | 9900 | €22,264 | €55,855 | +€33,591 | +150.9% |
| Operating profit (loss) | 9901 | €17,163 | €50,425 | +€33,261 | +193.8% |
| Financial income | 75/76B | €1,234 | €400 | -€834 | -67.6% |
| Recurring financial income | 75 | €1,234 | €400 | -€834 | -67.6% |
| Financial charges | 65/66B | €644 | €977 | +€333 | +51.6% |
| Recurring financial charges | 65 | €644 | €977 | +€333 | +51.6% |
| Profit (loss) for the period before taxes | 9903 | €17,753 | €49,848 | +€32,095 | +180.8% |
| Income taxes | 67/77 | €3,776 | €12,912 | +€9,136 | +242.0% |
| Profit (loss) for the period | 9904 | €13,977 | €36,936 | +€22,959 | +164.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,977 | €36,936 | +€22,959 | +164.3% |
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 6 October 2026 via checked.be.