AYS SERVICE: 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 SERVICE
Largest movements
- Receivables within one year +€242,918
up €242,918 (+74.8%), from €324,595 to €567,513
of which Other amounts receivable: +€352,483
- Cash -€164,955
down €164,955 (-75.4%), from €218,855 to €53,901
mainly Contributions, distributions and other (-€312,851) and Receivables within one year (-€242,918)
- Tangible fixed assets -€8,786
down €8,786 (-28.8%), from €30,516 to €21,730
of which Furniture and vehicles: -€8,346
- Debts after one year +€322,782
new in 2025: €322,782
- Reserves -€312,851
down €312,851 (-75.7%), from €413,141 to €100,290
- Current portion of long-term debt +€86,003
up €86,003 (+1,466%), from €5,866 to €91,869
- Profit (loss) carried forward -€23,772
down €23,772 (-22.2%), from €106,980 to €83,207
- Tax, wage and social debts -€8,894
down €8,894 (-17.5%), from €50,706 to €41,811
- Gross operating margin -€157,366
down €157,366 (-62.2%), from €252,817 to €95,451
- Financial charges -€50,911
down €50,911 (-29.2%), from €174,586 to €123,675
- Financial income +€11,945
up €11,945 (+667%), from €1,792 to €13,737
- Taxes -€9,756
down €9,756, from €5,497 to -€4,260
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 | €590,781 | €659,578 | +€68,797 | +11.6% |
| Fixed assets | 21/28 | €30,516 | €21,730 | -€8,786 | -28.8% |
| Tangible fixed assets | 22/27 | €30,516 | €21,730 | -€8,786 | -28.8% |
| Plant, machinery and equipment | 23 | €1,518 | €1,078 | -€440 | -29.0% |
| Furniture and vehicles | 24 | €28,998 | €20,652 | -€8,346 | -28.8% |
| Current assets | 29/58 | €560,265 | €637,848 | +€77,583 | +13.8% |
| Amounts receivable within one year | 40/41 | €324,595 | €567,513 | +€242,918 | +74.8% |
| Trade receivables | 40 | €121,000 | €11,435 | -€109,566 | -90.6% |
| Other amounts receivable | 41 | €203,595 | €556,079 | +€352,483 | +173% |
| Cash at bank and in hand | 54/58 | €218,855 | €53,901 | -€164,955 | -75.4% |
| Deferred charges and accrued income | 490/1 | €16,814 | €16,434 | -€380 | -2.3% |
| Total equity and liabilities | 10/49 | €590,781 | €659,578 | +€68,797 | +11.6% |
| Equity | 10/15 | €522,620 | €185,997 | -€336,623 | -64.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €413,141 | €100,290 | -€312,851 | -75.7% |
| Distributable reserves | 133 | €413,141 | €100,290 | -€312,851 | -75.7% |
| Profit (loss) carried forward | 14 | €106,980 | €83,207 | -€23,772 | -22.2% |
| Amounts payable | 17/49 | €68,160 | €473,580 | +€405,420 | +595% |
| Amounts payable after more than one year | 17 | - | €322,782 | +€322,782 | |
| Financial debts | 170/4 | - | €322,782 | +€322,782 | |
| Amounts payable within one year | 42/48 | €68,160 | €150,798 | +€82,638 | +121% |
| Current portion of amounts payable after more than one year | 42 | €5,866 | €91,869 | +€86,003 | +1,466% |
| Trade debts | 44 | €11,589 | €17,118 | +€5,530 | +47.7% |
| Suppliers | 440/4 | €11,589 | €17,118 | +€5,530 | +47.7% |
| Taxes, remuneration and social security | 45 | €50,706 | €41,811 | -€8,894 | -17.5% |
| Taxes | 450/3 | €50,706 | €41,811 | -€8,894 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,976 | €10,776 | +€1,800 | +20.1% |
| Other operating charges | 640/8 | €1,076 | €2,768 | +€1,692 | +157% |
| Gross operating margin | 9900 | €252,817 | €95,451 | -€157,366 | -62.2% |
| Operating profit (loss) | 9901 | €242,765 | €81,907 | -€160,858 | -66.3% |
| Financial income | 75/76B | €1,792 | €13,737 | +€11,945 | +667% |
| Recurring financial income | 75 | €1,792 | €13,737 | +€11,945 | +667% |
| Financial charges | 65/66B | €174,586 | €123,675 | -€50,911 | -29.2% |
| Recurring financial charges | 65 | €174,586 | €123,675 | -€50,911 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €69,971 | -€28,032 | -€98,002 | |
| Income taxes | 67/77 | €5,497 | -€4,260 | -€9,756 | |
| Profit (loss) for the period | 9904 | €64,474 | -€23,772 | -€88,246 | |
| Profit (loss) for the period to be appropriated | 9905 | €64,474 | -€23,772 | -€88,246 |
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 19 October 2026 via checked.be.