AYS 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.
AYS CONSULTING
Largest movements
- Receivables within one year +€30,386
up €30,386 (+83.1%), from €36,580 to €66,966
of which Trade receivables: +€21,497
- Cash +€11,419
up €11,419 (+709%), from €1,610 to €13,029
mainly Net result for the year (+€28,044) and Tax, wage and social debts (+€16,385)
- Tangible fixed assets +€1,545
new in 2025: €1,545
- Deferred charges and accrued income +€1,265
new in 2025: €1,265
- Profit (loss) carried forward +€28,044
up €28,044 (+173%), from €16,246 to €44,290
- Tax, wage and social debts +€16,385
up €16,385 (+125%), from €13,074 to €29,459
of which Taxes: +€11,468
- Gross operating margin +€8,706
up €8,706 (+32.5%), from €26,785 to €35,491
- Taxes +€1,178
up €1,178 (+16.1%), from €7,319 to €8,497
- Financial charges -€1,037
down €1,037 (-83.8%), from €1,238 to €201
- Financial income +€426
up €426 (+27.0%), from €1,578 to €2,004
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 | €38,190 | €82,805 | +€44,615 | +117% |
| Fixed assets | 21/28 | - | €1,545 | +€1,545 | |
| Tangible fixed assets | 22/27 | - | €1,545 | +€1,545 | |
| Furniture and vehicles | 24 | - | €1,545 | +€1,545 | |
| Current assets | 29/58 | €38,190 | €81,260 | +€43,070 | +113% |
| Amounts receivable within one year | 40/41 | €36,580 | €66,966 | +€30,386 | +83.1% |
| Trade receivables | 40 | - | €21,497 | +€21,497 | |
| Other amounts receivable | 41 | €36,580 | €45,469 | +€8,889 | +24.3% |
| Cash at bank and in hand | 54/58 | €1,610 | €13,029 | +€11,419 | +709% |
| Deferred charges and accrued income | 490/1 | - | €1,265 | +€1,265 | |
| Total equity and liabilities | 10/49 | €38,190 | €82,805 | +€44,615 | +117% |
| Equity | 10/15 | €25,116 | €53,160 | +€28,044 | +112% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,300 | +€6,300 | |
| Share premium | 1100/10 | - | €6,300 | +€6,300 | |
| Reserves | 13 | €2,570 | €2,570 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | - | €620 | +€620 | |
| Reserves not available under the articles | 1311 | €620 | - | -€620 | |
| Distributable reserves | 133 | €1,950 | €1,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,246 | €44,290 | +€28,044 | +173% |
| Amounts payable | 17/49 | €13,074 | €29,645 | +€16,571 | +127% |
| Amounts payable within one year | 42/48 | €13,074 | €29,645 | +€16,571 | +127% |
| Trade debts | 44 | - | €186 | +€186 | |
| Suppliers | 440/4 | - | €186 | +€186 | |
| Taxes, remuneration and social security | 45 | €13,074 | €29,459 | +€16,385 | +125% |
| Taxes | 450/3 | €13,074 | €24,542 | +€11,468 | +87.7% |
| Remuneration and social security | 454/9 | - | €4,917 | +€4,917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €32 | +€32 | |
| Other operating charges | 640/8 | €403 | €721 | +€318 | +78.9% |
| Gross operating margin | 9900 | €26,785 | €35,491 | +€8,706 | +32.5% |
| Operating profit (loss) | 9901 | €26,382 | €34,738 | +€8,356 | +31.7% |
| Financial income | 75/76B | €1,578 | €2,004 | +€426 | +27.0% |
| Recurring financial income | 75 | €1,578 | €2,004 | +€426 | +27.0% |
| Financial charges | 65/66B | €1,238 | €201 | -€1,037 | -83.8% |
| Recurring financial charges | 65 | €1,238 | €201 | -€1,037 | -83.8% |
| Profit (loss) for the period before taxes | 9903 | €26,722 | €36,541 | +€9,819 | +36.7% |
| Income taxes | 67/77 | €7,319 | €8,497 | +€1,178 | +16.1% |
| Profit (loss) for the period | 9904 | €19,403 | €28,044 | +€8,641 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,403 | €28,044 | +€8,641 | +44.5% |
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 23 October 2026 via checked.be.