AYNDL: 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.
AYNDL
Largest movements
- Cash -€15,909
down €15,909 (-80.6%), from €19,743 to €3,834
mainly Contributions, distributions and other (-€26,959) and Tax, wage and social debts (-€12,994)
- Receivables within one year +€6,525
up €6,525 (+13.5%), from €48,462 to €54,987
of which Other amounts receivable: +€6,525
- Deferred charges and accrued income -€2,257
down €2,257 (-89.8%), from €2,514 to €257
- Tangible fixed assets -€2,133
down €2,133 (-44.8%), from €4,765 to €2,632
of which Plant, machinery and equipment: -€1,549
- Other debts +€26,959
new in 2025: €26,959
- Profit (loss) carried forward -€25,909
no longer reported in 2025 (was €25,909)
- Tax, wage and social debts -€12,994
down €12,994 (-66.3%), from €19,602 to €6,608
- Accrued charges and deferred income -€1,679
no longer reported in 2025 (was €1,679)
- Gross operating margin -€12,383
down €12,383 (-81.8%), from €15,135 to €2,753
- Taxes -€3,014
down €3,014 (-69.3%), from €4,350 to €1,336
- Other operating charges -€843
down €843 (-60.3%), from €1,397 to €555
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 | €75,484 | €61,709 | -€13,774 | -18.2% |
| Fixed assets | 21/28 | €4,765 | €2,632 | -€2,133 | -44.8% |
| Tangible fixed assets | 22/27 | €4,765 | €2,632 | -€2,133 | -44.8% |
| Plant, machinery and equipment | 23 | €3,457 | €1,908 | -€1,549 | -44.8% |
| Furniture and vehicles | 24 | €1,308 | €724 | -€584 | -44.7% |
| Current assets | 29/58 | €70,719 | €59,078 | -€11,641 | -16.5% |
| Amounts receivable within one year | 40/41 | €48,462 | €54,987 | +€6,525 | +13.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €48,462 | €54,987 | +€6,525 | +13.5% |
| Cash at bank and in hand | 54/58 | €19,743 | €3,834 | -€15,909 | -80.6% |
| Deferred charges and accrued income | 490/1 | €2,514 | €257 | -€2,257 | -89.8% |
| Total equity and liabilities | 10/49 | €75,484 | €61,709 | -€13,774 | -18.2% |
| Equity | 10/15 | €54,034 | €28,125 | -€25,909 | -47.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €25,625 | €25,625 | = | 0.0% |
| Distributable reserves | 133 | €25,625 | €25,625 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,909 | - | -€25,909 | |
| Amounts payable | 17/49 | €21,449 | €33,584 | +€12,135 | +56.6% |
| Amounts payable within one year | 42/48 | €19,770 | €33,584 | +€13,814 | +69.9% |
| Trade debts | 44 | €169 | €17 | -€152 | -89.9% |
| Suppliers | 440/4 | €169 | €17 | -€152 | -89.9% |
| Taxes, remuneration and social security | 45 | €19,602 | €6,608 | -€12,994 | -66.3% |
| Taxes | 450/3 | €19,602 | €6,608 | -€12,994 | -66.3% |
| Other amounts payable | 47/48 | - | €26,959 | +€26,959 | |
| Accrued charges and deferred income | 492/3 | €1,679 | - | -€1,679 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,041 | €2,133 | +€92 | +4.5% |
| Other operating charges | 640/8 | €1,397 | €555 | -€843 | -60.3% |
| Gross operating margin | 9900 | €15,135 | €2,753 | -€12,383 | -81.8% |
| Operating profit (loss) | 9901 | €11,697 | €65 | -€11,632 | -99.4% |
| Financial income | 75/76B | €2,725 | €2,708 | -€17 | -0.6% |
| Recurring financial income | 75 | €2,725 | €2,708 | -€17 | -0.6% |
| Financial charges | 65/66B | €366 | €387 | +€21 | +5.9% |
| Recurring financial charges | 65 | €366 | €387 | +€21 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €14,057 | €2,386 | -€11,671 | -83.0% |
| Income taxes | 67/77 | €4,350 | €1,336 | -€3,014 | -69.3% |
| Profit (loss) for the period | 9904 | €9,707 | €1,050 | -€8,657 | -89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,707 | €1,050 | -€8,657 | -89.2% |
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.