AYOUB BA: what changed
Two fiscal 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.
AYOUB BA
Largest movements
- Deferred charges and accrued income -€38,598
down €38,598 (-99.8%), from €38,675 to €77
- Receivables within one year +€34,065
new in 2025: €34,065
of which Trade receivables: +€33,775
- Tangible fixed assets +€33,241
up €33,241 (+202.5%), from €16,418 to €49,658
of which Other tangible fixed assets: +€36,025
- Cash -€20,167
down €20,167 (-57.6%), from €34,988 to €14,821
mainly Investment in fixed assets (net) (-€41,161) and Receivables within one year (-€34,065)
- Profit (loss) carried forward +€25,182
up €25,182 (+36.5%), from €69,061 to €94,243
- Trade debts -€15,066
down €15,066 (-81.7%), from €18,443 to €3,378
- Tax, wage and social debts -€1,575
no longer reported in 2025 (was €1,575)
- Gross operating margin -€14,319
down €14,319 (-24.9%), from €57,419 to €43,099
- Depreciation +€3,195
up €3,195 (+67.6%), from €4,726 to €7,920
- Purchases and services -€3,161
down €3,161 (-3.4%), from €92,956 to €89,795
- Other operating charges -€1,986
down €1,986 (-71.6%), from €2,774 to €789
- Taxes -€750
down €750 (-7.8%), from €9,637 to €8,887
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 | €90,080 | €98,621 | +€8,541 | +9.5% |
| Fixed assets | 21/28 | €16,418 | €49,658 | +€33,241 | +202.5% |
| Tangible fixed assets | 22/27 | €16,418 | €49,658 | +€33,241 | +202.5% |
| Furniture and vehicles | 24 | €8,803 | €6,019 | -€2,784 | -31.6% |
| Other tangible fixed assets | 26 | €7,615 | €43,639 | +€36,025 | +473.1% |
| Current assets | 29/58 | €73,662 | €48,962 | -€24,700 | -33.5% |
| Amounts receivable within one year | 40/41 | - | €34,065 | +€34,065 | |
| Trade receivables | 40 | - | €33,775 | +€33,775 | |
| Other amounts receivable | 41 | - | €289 | +€289 | |
| Cash at bank and in hand | 54/58 | €34,988 | €14,821 | -€20,167 | -57.6% |
| Deferred charges and accrued income | 490/1 | €38,675 | €77 | -€38,598 | -99.8% |
| Total equity and liabilities | 10/49 | €90,080 | €98,621 | +€8,541 | +9.5% |
| Equity | 10/15 | €70,061 | €95,243 | +€25,182 | +35.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,061 | €94,243 | +€25,182 | +36.5% |
| Amounts payable | 17/49 | €20,019 | €3,378 | -€16,641 | -83.1% |
| Amounts payable within one year | 42/48 | €20,019 | €3,378 | -€16,641 | -83.1% |
| Trade debts | 44 | €18,443 | €3,378 | -€15,066 | -81.7% |
| Suppliers | 440/4 | €18,443 | €3,378 | -€15,066 | -81.7% |
| Taxes, remuneration and social security | 45 | €1,575 | - | -€1,575 | |
| Taxes | 450/3 | €1,575 | - | -€1,575 | |
| Goods, raw materials, services and sundry goods | 60/61 | €92,956 | €89,795 | -€3,161 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,726 | €7,920 | +€3,195 | +67.6% |
| Other operating charges | 640/8 | €2,774 | €789 | -€1,986 | -71.6% |
| Gross operating margin | 9900 | €57,419 | €43,099 | -€14,319 | -24.9% |
| Operating profit (loss) | 9901 | €49,918 | €34,390 | -€15,528 | -31.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €437 | €321 | -€116 | -26.5% |
| Recurring financial charges | 65 | €437 | €321 | -€116 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €49,482 | €34,069 | -€15,413 | -31.1% |
| Income taxes | 67/77 | €9,637 | €8,887 | -€750 | -7.8% |
| Profit (loss) for the period | 9904 | €39,845 | €25,182 | -€14,663 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,845 | €25,182 | -€14,663 | -36.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.