AYOUB TECHNICS: 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 TECHNICS
Largest movements
- Cash -€25,350
down €25,350 (-38.1%), from €66,529 to €41,179
mainly Net result for the year (-€30,786) and Trade debts (-€14,699)
- Receivables within one year -€21,910
down €21,910 (-41.4%), from €52,950 to €31,041
of which Trade receivables: -€19,357
- Profit (loss) carried forward -€30,786
down €30,786 (-40.0%), from €76,890 to €46,104
- Trade debts -€14,699
no longer reported in 2024 (was €14,699)
- Tax, wage and social debts -€11,256
down €11,256 (-39.7%), from €28,338 to €17,082
of which Remuneration and social security: -€15,169
- Contributions +€10,000
up €10,000, from €0 to €10,000
- Staff costs +€67,853
up €67,853 (+10203.4%), from €665 to €68,518
- Gross operating margin -€5,952
down €5,952 (-11.0%), from €54,241 to €48,289
- Taxes +€3,110
up €3,110 (+65.0%), from €4,788 to €7,899
- Other operating charges +€1,812
up €1,812 (+958.4%), from €189 to €2,001
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,628 | €73,887 | -€46,741 | -38.7% |
| Fixed assets | 21/28 | €883 | €1,667 | +€784 | +88.7% |
| Tangible fixed assets | 22/27 | €883 | €1,667 | +€784 | +88.7% |
| Plant, machinery and equipment | 23 | €883 | €499 | -€384 | -43.5% |
| Furniture and vehicles | 24 | - | €1,168 | +€1,168 | |
| Current assets | 29/58 | €119,744 | €72,219 | -€47,525 | -39.7% |
| Amounts receivable within one year | 40/41 | €52,950 | €31,041 | -€21,910 | -41.4% |
| Trade receivables | 40 | €49,373 | €30,016 | -€19,357 | -39.2% |
| Other amounts receivable | 41 | €3,577 | €1,025 | -€2,552 | -71.4% |
| Cash at bank and in hand | 54/58 | €66,529 | €41,179 | -€25,350 | -38.1% |
| Deferred charges and accrued income | 490/1 | €265 | - | -€265 | |
| Total equity and liabilities | 10/49 | €120,628 | €73,887 | -€46,741 | -38.7% |
| Equity | 10/15 | €77,590 | €56,804 | -€20,786 | -26.8% |
| Contributions | 10/11 | €0 | €10,000 | +€10,000 | |
| Reserves | 13 | €700 | €700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €700 | €700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €700 | €700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,890 | €46,104 | -€30,786 | -40.0% |
| Amounts payable | 17/49 | €43,037 | €17,082 | -€25,955 | -60.3% |
| Amounts payable within one year | 42/48 | €43,037 | €17,082 | -€25,955 | -60.3% |
| Trade debts | 44 | €14,699 | - | -€14,699 | |
| Suppliers | 440/4 | €14,699 | - | -€14,699 | |
| Taxes, remuneration and social security | 45 | €28,338 | €17,082 | -€11,256 | -39.7% |
| Taxes | 450/3 | €2,400 | €6,313 | +€3,913 | +163.1% |
| Remuneration and social security | 454/9 | €25,938 | €10,769 | -€15,169 | -58.5% |
| Remuneration, social security and pensions | 62 | €665 | €68,518 | +€67,853 | +10203.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €267 | €505 | +€238 | +89.3% |
| Other operating charges | 640/8 | €189 | €2,001 | +€1,812 | +958.4% |
| Gross operating margin | 9900 | €54,241 | €48,289 | -€5,952 | -11.0% |
| Operating profit (loss) | 9901 | €53,121 | -€22,734 | -€75,855 | |
| Financial charges | 65/66B | €140 | €153 | +€13 | +9.2% |
| Recurring financial charges | 65 | €140 | €153 | +€13 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €52,980 | -€22,887 | -€75,868 | |
| Income taxes | 67/77 | €4,788 | €7,899 | +€3,110 | +65.0% |
| Profit (loss) for the period | 9904 | €48,192 | -€30,786 | -€78,978 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,192 | -€30,786 | -€78,978 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.