Aymer: 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.
Aymer
Largest movements
- Cash -€17,224
down €17,224 (-59.5%), from €28,968 to €11,744
mainly Stocks and contracts (-€8,200) and Tax, wage and social debts (-€3,855)
- Stocks and contracts +€8,200
up €8,200 (+223.4%), from €3,670 to €11,870
- Tangible fixed assets -€1,232
down €1,232 (-29.0%), from €4,246 to €3,013
- Tax, wage and social debts -€3,855
down €3,855 (-39.8%), from €9,685 to €5,829
of which Taxes: -€2,655
- Profit (loss) carried forward -€3,137
down €3,137 (-6.7%), from €46,687 to €43,549
- Trade debts -€3,002
down €3,002 (-49.8%), from €6,031 to €3,028
- Gross operating margin -€12,399
down €12,399 (-74.4%), from €16,666 to €4,268
- Taxes -€2,651
down €2,651 (-62.5%), from €4,240 to €1,589
- Depreciation +€1,414
up €1,414 (+107.2%), from €1,319 to €2,732
- Other operating charges +€717
up €717 (+32.2%), from €2,228 to €2,945
- Financial income +€368
up €368 (+18.0%), from €2,044 to €2,412
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 | €82,318 | €72,323 | -€9,995 | -12.1% |
| Fixed assets | 21/28 | €6,301 | €5,068 | -€1,232 | -19.6% |
| Tangible fixed assets | 22/27 | €4,246 | €3,013 | -€1,232 | -29.0% |
| Plant, machinery and equipment | 23 | €348 | €78 | -€270 | -77.7% |
| Furniture and vehicles | 24 | €1,314 | €751 | -€562 | -42.8% |
| Other tangible fixed assets | 26 | €2,584 | €2,184 | -€400 | -15.5% |
| Financial fixed assets | 28 | €2,055 | €2,055 | = | 0.0% |
| Current assets | 29/58 | €76,017 | €67,254 | -€8,763 | -11.5% |
| Stocks and contracts in progress | 3 | €3,670 | €11,870 | +€8,200 | +223.4% |
| Stocks | 30/36 | €3,670 | €11,870 | +€8,200 | +223.4% |
| Amounts receivable within one year | 40/41 | €43,379 | €43,640 | +€261 | +0.6% |
| Trade receivables | 40 | €5,680 | €68 | -€5,612 | -98.8% |
| Other amounts receivable | 41 | €37,699 | €43,572 | +€5,873 | +15.6% |
| Cash at bank and in hand | 54/58 | €28,968 | €11,744 | -€17,224 | -59.5% |
| Total equity and liabilities | 10/49 | €82,318 | €72,323 | -€9,995 | -12.1% |
| Equity | 10/15 | €66,603 | €63,465 | -€3,137 | -4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,316 | €1,316 | = | 0.0% |
| Distributable reserves | 133 | €1,316 | €1,316 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,687 | €43,549 | -€3,137 | -6.7% |
| Amounts payable | 17/49 | €15,716 | €8,858 | -€6,858 | -43.6% |
| Amounts payable within one year | 42/48 | €15,716 | €8,858 | -€6,858 | -43.6% |
| Trade debts | 44 | €6,031 | €3,028 | -€3,002 | -49.8% |
| Suppliers | 440/4 | €6,031 | €3,028 | -€3,002 | -49.8% |
| Taxes, remuneration and social security | 45 | €9,685 | €5,829 | -€3,855 | -39.8% |
| Taxes | 450/3 | €8,485 | €5,829 | -€2,655 | -31.3% |
| Remuneration and social security | 454/9 | €1,200 | - | -€1,200 | |
| Remuneration, social security and pensions | 62 | €2,033 | €1,774 | -€259 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,319 | €2,732 | +€1,414 | +107.2% |
| Other operating charges | 640/8 | €2,228 | €2,945 | +€717 | +32.2% |
| Gross operating margin | 9900 | €16,666 | €4,268 | -€12,399 | -74.4% |
| Operating profit (loss) | 9901 | €11,087 | -€3,184 | -€14,270 | |
| Financial income | 75/76B | €2,044 | €2,412 | +€368 | +18.0% |
| Recurring financial income | 75 | €2,044 | €2,412 | +€368 | +18.0% |
| Financial charges | 65/66B | €856 | €776 | -€80 | -9.3% |
| Recurring financial charges | 65 | €856 | €776 | -€80 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €12,274 | -€1,548 | -€13,822 | |
| Income taxes | 67/77 | €4,240 | €1,589 | -€2,651 | -62.5% |
| Profit (loss) for the period | 9904 | €8,034 | -€3,137 | -€11,172 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,034 | -€3,137 | -€11,172 |
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 8 October 2026 via checked.be.