AYNET: 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.
AYNET
Largest movements
- Current investments -€153,583
no longer reported in 2025 (was €153,583)
- Receivables within one year +€99,261
up €99,261 (+38.3%), from €259,364 to €358,625
of which Other amounts receivable: +€65,026
- Cash +€31,587
new in 2025: €31,587
mainly Current investments (+€153,583) and Net result for the year (+€41,795)
- Other debts -€55,000
no longer reported in 2025 (was €55,000)
- Profit (loss) carried forward +€41,795
up €41,795 (+14.1%), from €296,301 to €338,096
- Trade debts +€17,643
up €17,643 (+253%), from €6,982 to €24,624
- Debts after one year -€17,568
down €17,568 (-63.2%), from €27,808 to €10,240
- Turnover +€256,388
new in 2025: €256,388
- Purchases and services +€161,262
new in 2025: €161,262
- Taxes +€43,237
new in 2025: €43,237
- Gross operating margin -€27,157
down €27,157 (-22.2%), from €122,283 to €95,126
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.
Derived cash bridge
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 | €426,813 | €410,988 | -€15,825 | -3.7% |
| Fixed assets | 21/28 | €10,931 | €17,841 | +€6,910 | +63.2% |
| Tangible fixed assets | 22/27 | €8,931 | €11,641 | +€2,710 | +30.3% |
| Plant, machinery and equipment | 23 | €3,451 | €3,451 | = | 0.0% |
| Furniture and vehicles | 24 | €5,480 | €8,190 | +€2,710 | +49.5% |
| Financial fixed assets | 28 | €2,000 | €6,200 | +€4,200 | +210% |
| Current assets | 29/58 | €415,883 | €393,148 | -€22,735 | -5.5% |
| Stocks and contracts in progress | 3 | €2,936 | €2,936 | = | 0.0% |
| Stocks | 30/36 | €2,936 | €2,936 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €259,364 | €358,625 | +€99,261 | +38.3% |
| Trade receivables | 40 | €163,275 | €197,510 | +€34,235 | +21.0% |
| Other amounts receivable | 41 | €96,089 | €161,115 | +€65,026 | +67.7% |
| Current investments | 50/53 | €153,583 | - | -€153,583 | |
| Cash at bank and in hand | 54/58 | - | €31,587 | +€31,587 | |
| Total equity and liabilities | 10/49 | €426,813 | €410,988 | -€15,825 | -3.7% |
| Equity | 10/15 | €316,761 | €358,556 | +€41,795 | +13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Share premium | 1100/10 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €296,301 | €338,096 | +€41,795 | +14.1% |
| Amounts payable | 17/49 | €110,052 | €52,432 | -€57,620 | -52.4% |
| Amounts payable after more than one year | 17 | €27,808 | €10,240 | -€17,568 | -63.2% |
| Financial debts | 170/4 | €27,808 | €10,240 | -€17,568 | -63.2% |
| Amounts payable within one year | 42/48 | €82,245 | €42,192 | -€40,052 | -48.7% |
| Current portion of amounts payable after more than one year | 42 | €19,550 | €17,568 | -€1,982 | -10.1% |
| Trade debts | 44 | €6,982 | €24,624 | +€17,643 | +253% |
| Suppliers | 440/4 | €6,982 | €24,624 | +€17,643 | +253% |
| Taxes, remuneration and social security | 45 | €713 | - | -€713 | |
| Taxes | 450/3 | €713 | - | -€713 | |
| Other amounts payable | 47/48 | €55,000 | - | -€55,000 | |
| Turnover | 70 | - | €256,388 | +€256,388 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €161,262 | +€161,262 | |
| Remuneration, social security and pensions | 62 | - | €397 | +€397 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,603 | €5,582 | +€1,980 | +54.9% |
| Other operating charges | 640/8 | €863 | €3,330 | +€2,467 | +286% |
| Gross operating margin | 9900 | €122,283 | €95,126 | -€27,157 | -22.2% |
| Operating profit (loss) | 9901 | €117,817 | €85,816 | -€32,001 | -27.2% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | - | €790 | +€790 | |
| Recurring financial charges | 65 | - | €790 | +€790 | |
| Profit (loss) for the period before taxes | 9903 | €117,817 | €85,032 | -€32,785 | -27.8% |
| Income taxes | 67/77 | - | €43,237 | +€43,237 | |
| Profit (loss) for the period | 9904 | €117,817 | €41,795 | -€76,022 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €117,817 | €41,795 | -€76,022 | -64.5% |
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 18 October 2026 via checked.be.