AYNOBA: 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.
AYNOBA
Largest movements
- Tangible fixed assets +€18,613
up €18,613 (+63.6%), from €29,277 to €47,891
of which Plant, machinery and equipment: +€24,116
- Cash +€16,262
up €16,262 (+22.2%), from €73,111 to €89,373
mainly Net result for the year (+€41,704) and Other debts (+€38,313)
- Other debts +€38,313
up €38,313 (+676%), from €5,671 to €43,984
- Debts after one year -€6,702
down €6,702 (-41.8%), from €16,027 to €9,325
- Tax, wage and social debts +€1,896
new in 2025: €1,896
of which Remuneration and social security: +€1,728
- Trade debts +€1,598
up €1,598 (+824%), from €194 to €1,792
- Depreciation +€3,435
up €3,435 (+39.5%), from €8,690 to €12,126
- Taxes -€1,770
down €1,770 (-11.1%), from €15,938 to €14,168
- Gross operating margin +€1,716
up €1,716 (+2.5%), from €68,225 to €69,941
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 | €116,358 | €151,702 | +€35,344 | +30.4% |
| Fixed assets | 21/28 | €29,277 | €47,891 | +€18,613 | +63.6% |
| Tangible fixed assets | 22/27 | €29,277 | €47,891 | +€18,613 | +63.6% |
| Plant, machinery and equipment | 23 | €4,687 | €28,803 | +€24,116 | +515% |
| Furniture and vehicles | 24 | €24,590 | €19,088 | -€5,502 | -22.4% |
| Current assets | 29/58 | €87,080 | €103,811 | +€16,731 | +19.2% |
| Amounts receivable within one year | 40/41 | €13,969 | €14,439 | +€469 | +3.4% |
| Trade receivables | 40 | €6,561 | €7,111 | +€550 | +8.4% |
| Other amounts receivable | 41 | €7,408 | €7,328 | -€80 | -1.1% |
| Cash at bank and in hand | 54/58 | €73,111 | €89,373 | +€16,262 | +22.2% |
| Total equity and liabilities | 10/49 | €116,358 | €151,702 | +€35,344 | +30.4% |
| Equity | 10/15 | €88,003 | €88,003 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Share premium | 1100/10 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €86,003 | €86,003 | = | 0.0% |
| Distributable reserves | 133 | €86,003 | €86,003 | = | 0.0% |
| Amounts payable | 17/49 | €28,355 | €63,699 | +€35,344 | +125% |
| Amounts payable after more than one year | 17 | €16,027 | €9,325 | -€6,702 | -41.8% |
| Financial debts | 170/4 | €16,027 | €9,325 | -€6,702 | -41.8% |
| Amounts payable within one year | 42/48 | €12,328 | €54,374 | +€42,046 | +341% |
| Current portion of amounts payable after more than one year | 42 | €6,462 | €6,702 | +€240 | +3.7% |
| Trade debts | 44 | €194 | €1,792 | +€1,598 | +824% |
| Suppliers | 440/4 | €194 | €1,792 | +€1,598 | +824% |
| Taxes, remuneration and social security | 45 | - | €1,896 | +€1,896 | |
| Taxes | 450/3 | - | €168 | +€168 | |
| Remuneration and social security | 454/9 | - | €1,728 | +€1,728 | |
| Other amounts payable | 47/48 | €5,671 | €43,984 | +€38,313 | +676% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,690 | €12,126 | +€3,435 | +39.5% |
| Other operating charges | 640/8 | €689 | €794 | +€105 | +15.2% |
| Gross operating margin | 9900 | €68,225 | €69,941 | +€1,716 | +2.5% |
| Operating profit (loss) | 9901 | €58,845 | €57,021 | -€1,824 | -3.1% |
| Financial income | 75/76B | €659 | €72 | -€587 | -89.1% |
| Recurring financial income | 75 | €659 | €72 | -€587 | -89.1% |
| Financial charges | 65/66B | €1,512 | €1,222 | -€290 | -19.2% |
| Recurring financial charges | 65 | €1,512 | €1,222 | -€290 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €57,993 | €55,871 | -€2,121 | -3.7% |
| Income taxes | 67/77 | €15,938 | €14,168 | -€1,770 | -11.1% |
| Profit (loss) for the period | 9904 | €42,055 | €41,704 | -€351 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,055 | €41,704 | -€351 | -0.8% |
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 19 October 2026 via checked.be.