AYNATO: 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.
AYNATO
Largest movements
- Cash -€36,385
down €36,385 (-45.7%), from €79,672 to €43,287
mainly Stocks and contracts (-€33,601) and Other debts (-€18,436)
- Stocks and contracts +€33,601
up €33,601 (+33.7%), from €99,814 to €133,415
- Deferred charges and accrued income +€6,506
up €6,506 (+326.6%), from €1,992 to €8,498
- Receivables within one year +€4,987
up €4,987 (+1725.0%), from €289 to €5,276
of which Trade receivables: +€3,630
- Other debts -€18,436
down €18,436 (-31.5%), from €58,505 to €40,069
- Trade debts +€14,623
up €14,623 (+20.5%), from €71,386 to €86,009
- Tax, wage and social debts +€8,322
up €8,322 (+58.1%), from €14,312 to €22,634
of which Remuneration and social security: +€6,400
- Profit (loss) carried forward +€3,902
up €3,902 (+8.0%), from €48,956 to €52,858
- Taxes +€2,643
new in 2025: €2,643
- Gross operating margin +€2,462
up €2,462 (+3.8%), from €64,938 to €67,399
- Staff costs -€2,009
down €2,009 (-4.1%), from €48,620 to €46,611
- Depreciation -€1,537
down €1,537 (-27.5%), from €5,594 to €4,058
- Financial charges +€1,356
up €1,356 (+16.9%), from €8,017 to €9,373
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 | €213,158 | €221,569 | +€8,411 | +3.9% |
| Fixed assets | 21/28 | €31,391 | €31,093 | -€298 | -0.9% |
| Tangible fixed assets | 22/27 | €31,391 | €31,093 | -€298 | -0.9% |
| Plant, machinery and equipment | 23 | €4,505 | €5,624 | +€1,120 | +24.9% |
| Furniture and vehicles | 24 | - | €1,785 | +€1,785 | |
| Other tangible fixed assets | 26 | €26,886 | €23,684 | -€3,202 | -11.9% |
| Current assets | 29/58 | €181,767 | €190,476 | +€8,709 | +4.8% |
| Stocks and contracts in progress | 3 | €99,814 | €133,415 | +€33,601 | +33.7% |
| Stocks | 30/36 | €99,814 | €133,415 | +€33,601 | +33.7% |
| Amounts receivable within one year | 40/41 | €289 | €5,276 | +€4,987 | +1725.0% |
| Trade receivables | 40 | - | €3,630 | +€3,630 | |
| Other amounts receivable | 41 | €289 | €1,647 | +€1,357 | +469.5% |
| Cash at bank and in hand | 54/58 | €79,672 | €43,287 | -€36,385 | -45.7% |
| Deferred charges and accrued income | 490/1 | €1,992 | €8,498 | +€6,506 | +326.6% |
| Total equity and liabilities | 10/49 | €213,158 | €221,569 | +€8,411 | +3.9% |
| Equity | 10/15 | €68,956 | €72,858 | +€3,902 | +5.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,956 | €52,858 | +€3,902 | +8.0% |
| Amounts payable | 17/49 | €144,202 | €148,712 | +€4,510 | +3.1% |
| Amounts payable within one year | 42/48 | €144,202 | €148,712 | +€4,510 | +3.1% |
| Trade debts | 44 | €71,386 | €86,009 | +€14,623 | +20.5% |
| Suppliers | 440/4 | €71,386 | €86,009 | +€14,623 | +20.5% |
| Taxes, remuneration and social security | 45 | €14,312 | €22,634 | +€8,322 | +58.1% |
| Taxes | 450/3 | €4,292 | €6,214 | +€1,922 | +44.8% |
| Remuneration and social security | 454/9 | €10,020 | €16,420 | +€6,400 | +63.9% |
| Other amounts payable | 47/48 | €58,505 | €40,069 | -€18,436 | -31.5% |
| Non-recurring operating income | 76A | €5 | - | -€5 | |
| Remuneration, social security and pensions | 62 | €48,620 | €46,611 | -€2,009 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,594 | €4,058 | -€1,537 | -27.5% |
| Other operating charges | 640/8 | €1,351 | €1,100 | -€250 | -18.5% |
| Gross operating margin | 9900 | €64,938 | €67,399 | +€2,462 | +3.8% |
| Operating profit (loss) | 9901 | €9,373 | €15,630 | +€6,257 | +66.8% |
| Financial income | 75/76B | €203 | €288 | +€84 | +41.5% |
| Recurring financial income | 75 | €203 | €288 | +€84 | +41.5% |
| Financial charges | 65/66B | €8,017 | €9,373 | +€1,356 | +16.9% |
| Recurring financial charges | 65 | €8,017 | €9,373 | +€1,356 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | €1,559 | €6,545 | +€4,985 | +319.7% |
| Income taxes | 67/77 | - | €2,643 | +€2,643 | |
| Profit (loss) for the period | 9904 | €1,559 | €3,902 | +€2,342 | +150.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,559 | €3,902 | +€2,342 | +150.2% |
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 10 October 2026 via checked.be.