AYRIM: 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.
AYRIM
Largest movements
- Receivables within one year +€29,807
up €29,807 (+37.2%), from €80,056 to €109,863
of which Trade receivables: +€25,199
- Financial fixed assets -€15,000
no longer reported in 2024 (was €15,000)
- Cash +€5,390
up €5,390 (+361.1%), from €1,493 to €6,883
mainly Other debts (+€22,074) and Investment in fixed assets (net) (+€15,000)
- Tangible fixed assets -€4,135
down €4,135 (-27.1%), from €15,241 to €11,106
- Other debts +€22,074
up €22,074 (+87.5%), from €25,222 to €47,296
- Trade debts -€13,277
no longer reported in 2024 (was €13,277)
- Profit (loss) carried forward +€11,485
up €11,485 (+52.9%), from €21,721 to €33,206
- Tax, wage and social debts -€4,220
down €4,220 (-13.3%), from €31,677 to €27,457
of which Remuneration and social security: -€3,715
- Gross operating margin -€96,892
down €96,892 (-42.0%), from €230,936 to €134,043
- Staff costs -€84,743
down €84,743 (-46.4%), from €182,618 to €97,875
- Taxes -€2,352
down €2,352 (-14.7%), from €16,037 to €13,686
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 | €111,789 | €127,851 | +€16,062 | +14.4% |
| Fixed assets | 21/28 | €30,241 | €11,106 | -€19,135 | -63.3% |
| Tangible fixed assets | 22/27 | €15,241 | €11,106 | -€4,135 | -27.1% |
| Furniture and vehicles | 24 | €15,241 | €11,106 | -€4,135 | -27.1% |
| Financial fixed assets | 28 | €15,000 | - | -€15,000 | |
| Current assets | 29/58 | €81,548 | €116,746 | +€35,197 | +43.2% |
| Amounts receivable within one year | 40/41 | €80,056 | €109,863 | +€29,807 | +37.2% |
| Trade receivables | 40 | €68,802 | €94,001 | +€25,199 | +36.6% |
| Other amounts receivable | 41 | €11,254 | €15,862 | +€4,608 | +40.9% |
| Cash at bank and in hand | 54/58 | €1,493 | €6,883 | +€5,390 | +361.1% |
| Total equity and liabilities | 10/49 | €111,789 | €127,851 | +€16,062 | +14.4% |
| Equity | 10/15 | €40,321 | €51,806 | +€11,485 | +28.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,721 | €33,206 | +€11,485 | +52.9% |
| Amounts payable | 17/49 | €71,468 | €76,046 | +€4,577 | +6.4% |
| Amounts payable within one year | 42/48 | €71,468 | €76,046 | +€4,577 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €1,292 | €1,292 | = | 0.0% |
| Trade debts | 44 | €13,277 | - | -€13,277 | |
| Suppliers | 440/4 | €13,277 | - | -€13,277 | |
| Taxes, remuneration and social security | 45 | €31,677 | €27,457 | -€4,220 | -13.3% |
| Taxes | 450/3 | €27,962 | €27,457 | -€505 | -1.8% |
| Remuneration and social security | 454/9 | €3,715 | - | -€3,715 | |
| Other amounts payable | 47/48 | €25,222 | €47,296 | +€22,074 | +87.5% |
| Remuneration, social security and pensions | 62 | €182,618 | €97,875 | -€84,743 | -46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,423 | €4,135 | +€712 | +20.8% |
| Other operating charges | 640/8 | €3,813 | €2,225 | -€1,588 | -41.7% |
| Gross operating margin | 9900 | €230,936 | €134,043 | -€96,892 | -42.0% |
| Operating profit (loss) | 9901 | €41,082 | €29,808 | -€11,274 | -27.4% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €3,704 | €4,638 | +€933 | +25.2% |
| Recurring financial charges | 65 | €3,704 | €4,638 | +€933 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | €37,380 | €25,171 | -€12,210 | -32.7% |
| Income taxes | 67/77 | €16,037 | €13,686 | -€2,352 | -14.7% |
| Profit (loss) for the period | 9904 | €21,343 | €11,485 | -€9,858 | -46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,343 | €11,485 | -€9,858 | -46.2% |
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 30 September 2026 via checked.be.