AYRIM: 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.
AYRIM
Largest movements
- Receivables within one year +€13,455
up €13,455 (+34.2%), from €39,360 to €52,815
of which Trade receivables: +€10,471
- Cash -€2,104
down €2,104 (-25.4%), from €8,298 to €6,194
mainly Receivables within one year (-€13,455) and Current portion of long-term debt (-€5,775)
- Reserves +€11,398
up €11,398 (+46.5%), from €24,536 to €35,933
- Trade debts +€7,907
up €7,907 (+424%), from €1,866 to €9,773
- Current portion of long-term debt -€5,775
down €5,775 (-54.4%), from €10,614 to €4,839
- Debts after one year -€4,839
down €4,839 (-74.4%), from €6,504 to €1,665
- Tax, wage and social debts +€1,852
up €1,852 (+22.8%), from €8,125 to €9,977
- Gross operating margin -€1,003
down €1,003 (-3.4%), from €29,266 to €28,263
- Taxes +€891
up €891 (+17.5%), from €5,104 to €5,995
- Other operating charges +€665
up €665 (+130%), from €512 to €1,177
- Financial charges -€621
down €621 (-12.2%), from €5,103 to €4,483
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 | €54,645 | €65,187 | +€10,542 | +19.3% |
| Fixed assets | 21/28 | €6,749 | €6,178 | -€571 | -8.5% |
| Tangible fixed assets | 22/27 | €6,749 | €6,178 | -€571 | -8.5% |
| Plant, machinery and equipment | 23 | €1,724 | €1,051 | -€673 | -39.0% |
| Furniture and vehicles | 24 | €5,025 | €5,127 | +€102 | +2.0% |
| Current assets | 29/58 | €47,896 | €59,009 | +€11,113 | +23.2% |
| Amounts receivable within one year | 40/41 | €39,360 | €52,815 | +€13,455 | +34.2% |
| Trade receivables | 40 | €2,148 | €12,619 | +€10,471 | +487% |
| Other amounts receivable | 41 | €37,212 | €40,196 | +€2,984 | +8.0% |
| Cash at bank and in hand | 54/58 | €8,298 | €6,194 | -€2,104 | -25.4% |
| Deferred charges and accrued income | 490/1 | €237 | - | -€237 | |
| Total equity and liabilities | 10/49 | €54,645 | €65,187 | +€10,542 | +19.3% |
| Equity | 10/15 | €27,536 | €38,933 | +€11,398 | +41.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €24,536 | €35,933 | +€11,398 | +46.5% |
| Distributable reserves | 133 | €24,536 | €35,933 | +€11,398 | +46.5% |
| Amounts payable | 17/49 | €27,109 | €26,254 | -€855 | -3.2% |
| Amounts payable after more than one year | 17 | €6,504 | €1,665 | -€4,839 | -74.4% |
| Financial debts | 170/4 | €6,504 | €1,665 | -€4,839 | -74.4% |
| Amounts payable within one year | 42/48 | €20,605 | €24,589 | +€3,984 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €10,614 | €4,839 | -€5,775 | -54.4% |
| Trade debts | 44 | €1,866 | €9,773 | +€7,907 | +424% |
| Suppliers | 440/4 | €1,866 | €9,773 | +€7,907 | +424% |
| Taxes, remuneration and social security | 45 | €8,125 | €9,977 | +€1,852 | +22.8% |
| Taxes | 450/3 | €8,125 | €9,977 | +€1,852 | +22.8% |
| Remuneration, social security and pensions | 62 | €2,112 | €1,920 | -€192 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,296 | €3,291 | -€5 | -0.1% |
| Other operating charges | 640/8 | €512 | €1,177 | +€665 | +130% |
| Gross operating margin | 9900 | €29,266 | €28,263 | -€1,003 | -3.4% |
| Operating profit (loss) | 9901 | €23,347 | €21,875 | -€1,471 | -6.3% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €5,103 | €4,483 | -€621 | -12.2% |
| Recurring financial charges | 65 | €5,103 | €4,483 | -€621 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €18,246 | €17,393 | -€853 | -4.7% |
| Income taxes | 67/77 | €5,104 | €5,995 | +€891 | +17.5% |
| Profit (loss) for the period | 9904 | €13,142 | €11,398 | -€1,744 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,142 | €11,398 | -€1,744 | -13.3% |
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 17 October 2026 via checked.be.