AYRON SOFTWARE CONSULTING: 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.
AYRON SOFTWARE CONSULTING
Largest movements
- Current investments -€18,700
no longer reported in 2025 (was €18,700)
- Cash +€9,468
up €9,468 (+21.5%), from €44,070 to €53,538
mainly Net result for the year (+€18,857) and Current investments (+€18,700)
- Receivables within one year -€7,469
down €7,469 (-42.5%), from €17,576 to €10,108
of which Other amounts receivable: -€8,731
- Tangible fixed assets -€1,890
down €1,890 (-5.3%), from €35,910 to €34,020
- Financial fixed assets -€1,760
down €1,760 (-10.6%), from €16,665 to €14,905
- Profit (loss) carried forward -€39,962
down €39,962 (-58.1%), from €68,726 to €28,764
- Reserves +€18,818
up €18,818 (+34.4%), from €54,660 to €73,478
- Gross operating margin +€28,579
up €28,579 (+158%), from €18,141 to €46,719
- Turnover +€25,603
up €25,603 (+22.4%), from €114,480 to €140,082
- Financial charges +€13,579
up €13,579 (+682%), from €1,991 to €15,570
of which Non-recurring financial charges: +€11,307
- Taxes +€11,840
up €11,840 (+423%), from €2,799 to €14,639
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 | €132,921 | €112,571 | -€20,350 | -15.3% |
| Fixed assets | 21/28 | €52,575 | €48,925 | -€3,650 | -6.9% |
| Tangible fixed assets | 22/27 | €35,910 | €34,020 | -€1,890 | -5.3% |
| Land and buildings | 22 | €35,910 | €34,020 | -€1,890 | -5.3% |
| Financial fixed assets | 28 | €16,665 | €14,905 | -€1,760 | -10.6% |
| Current assets | 29/58 | €80,346 | €63,646 | -€16,700 | -20.8% |
| Amounts receivable within one year | 40/41 | €17,576 | €10,108 | -€7,469 | -42.5% |
| Trade receivables | 40 | €8,834 | €10,096 | +€1,262 | +14.3% |
| Other amounts receivable | 41 | €8,742 | €12 | -€8,731 | -99.9% |
| Current investments | 50/53 | €18,700 | - | -€18,700 | |
| Cash at bank and in hand | 54/58 | €44,070 | €53,538 | +€9,468 | +21.5% |
| Total equity and liabilities | 10/49 | €132,921 | €112,571 | -€20,350 | -15.3% |
| Equity | 10/15 | €129,586 | €108,442 | -€21,143 | -16.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €54,660 | €73,478 | +€18,818 | +34.4% |
| Non-distributable reserves | 130/1 | €54,660 | €73,478 | +€18,818 | +34.4% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Other | 1319 | €52,800 | €71,618 | +€18,818 | +35.6% |
| Profit (loss) carried forward | 14 | €68,726 | €28,764 | -€39,962 | -58.1% |
| Amounts payable | 17/49 | €3,335 | €4,129 | +€793 | +23.8% |
| Amounts payable within one year | 42/48 | €3,335 | €4,129 | +€793 | +23.8% |
| Financial debts | 43 | €192 | €344 | +€152 | +79.4% |
| Credit institutions | 430/8 | €192 | €344 | +€152 | +79.4% |
| Taxes, remuneration and social security | 45 | €1,200 | €1,882 | +€682 | +56.8% |
| Taxes | 450/3 | €1,200 | €1,882 | +€682 | +56.8% |
| Other amounts payable | 47/48 | €1,943 | €1,902 | -€41 | -2.1% |
| Turnover | 70 | €114,480 | €140,082 | +€25,603 | +22.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €98,175 | €97,165 | -€1,010 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,890 | €1,890 | = | 0.0% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €18,141 | €46,719 | +€28,579 | +158% |
| Operating profit (loss) | 9901 | €16,201 | €44,829 | +€28,629 | +177% |
| Financial income | 75/76B | €3,289 | €4,236 | +€947 | +28.8% |
| Recurring financial income | 75 | €1,990 | €25 | -€1,965 | -98.7% |
| Non-recurring financial income | 76B | €1,300 | €4,211 | +€2,911 | +224% |
| Financial charges | 65/66B | €1,991 | €15,570 | +€13,579 | +682% |
| Recurring financial charges | 65 | €636 | €2,908 | +€2,272 | +357% |
| Non-recurring financial charges | 66B | €1,355 | €12,662 | +€11,307 | +834% |
| Profit (loss) for the period before taxes | 9903 | €17,499 | €33,495 | +€15,996 | +91.4% |
| Income taxes | 67/77 | €2,799 | €14,639 | +€11,840 | +423% |
| Profit (loss) for the period | 9904 | €14,700 | €18,857 | +€4,157 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,700 | €18,857 | +€4,157 | +28.3% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.