AYMI: 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.
AYMI
Largest movements
- Cash -€3,963
down €3,963 (-17.6%), from €22,552 to €18,588
mainly Investment in fixed assets (net) (-€3,100) and Net result for the year (-€1,785)
- Tangible fixed assets +€2,532
new in 2025: €2,532
- Receivables within one year +€1,585
up €1,585 (+48.7%), from €3,255 to €4,840
- Stocks and contracts +€273
up €273 (+48.8%), from €558 to €831
- Trade debts +€3,120
up €3,120 (+62.5%), from €4,994 to €8,114
- Profit (loss) carried forward -€1,785
down €1,785 (-24.6%), from €7,240 to €5,456
- Tax, wage and social debts -€500
down €500 (-7.7%), from €6,507 to €6,007
of which Remuneration and social security: -€934
- Other debts -€409
down €409 (-8.9%), from €4,623 to €4,214
- Gross operating margin -€13,192
down €13,192 (-39.8%), from €33,118 to €19,926
- Staff costs +€5,063
up €5,063 (+38.2%), from €13,239 to €18,302
- Purchases and services +€4,585
up €4,585 (+4.4%), from €103,580 to €108,164
- Depreciation +€568
new in 2025: €568
- Taxes -€440
down €440 (-54.9%), from €800 to €360
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 | €26,365 | €26,791 | +€426 | +1.6% |
| Fixed assets | 21/28 | - | €2,532 | +€2,532 | |
| Tangible fixed assets | 22/27 | - | €2,532 | +€2,532 | |
| Plant, machinery and equipment | 23 | - | €2,532 | +€2,532 | |
| Current assets | 29/58 | €26,365 | €24,259 | -€2,105 | -8.0% |
| Stocks and contracts in progress | 3 | €558 | €831 | +€273 | +48.8% |
| Stocks | 30/36 | €558 | €831 | +€273 | +48.8% |
| Amounts receivable within one year | 40/41 | €3,255 | €4,840 | +€1,585 | +48.7% |
| Trade receivables | 40 | €3,255 | €4,840 | +€1,585 | +48.7% |
| Cash at bank and in hand | 54/58 | €22,552 | €18,588 | -€3,963 | -17.6% |
| Total equity and liabilities | 10/49 | €26,365 | €26,791 | +€426 | +1.6% |
| Equity | 10/15 | €10,240 | €8,456 | -€1,785 | -17.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,240 | €5,456 | -€1,785 | -24.6% |
| Amounts payable | 17/49 | €16,124 | €18,335 | +€2,211 | +13.7% |
| Amounts payable within one year | 42/48 | €16,124 | €18,335 | +€2,211 | +13.7% |
| Trade debts | 44 | €4,994 | €8,114 | +€3,120 | +62.5% |
| Suppliers | 440/4 | €4,994 | €8,114 | +€3,120 | +62.5% |
| Taxes, remuneration and social security | 45 | €6,507 | €6,007 | -€500 | -7.7% |
| Taxes | 450/3 | €4,219 | €4,653 | +€435 | +10.3% |
| Remuneration and social security | 454/9 | €2,289 | €1,354 | -€934 | -40.8% |
| Other amounts payable | 47/48 | €4,623 | €4,214 | -€409 | -8.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €103,580 | €108,164 | +€4,585 | +4.4% |
| Remuneration, social security and pensions | 62 | €13,239 | €18,302 | +€5,063 | +38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €568 | +€568 | |
| Other operating charges | 640/8 | €645 | €610 | -€36 | -5.5% |
| Gross operating margin | 9900 | €33,118 | €19,926 | -€13,192 | -39.8% |
| Operating profit (loss) | 9901 | €19,233 | €446 | -€18,788 | -97.7% |
| Financial charges | 65/66B | €2,094 | €1,870 | -€224 | -10.7% |
| Recurring financial charges | 65 | €2,094 | €1,870 | -€224 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €17,139 | -€1,424 | -€18,563 | |
| Income taxes | 67/77 | €800 | €360 | -€440 | -54.9% |
| Profit (loss) for the period | 9904 | €16,339 | -€1,785 | -€18,124 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,339 | -€1,785 | -€18,124 |
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 11 October 2026 via checked.be.