Aysa Gestion: 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.
Aysa Gestion
Largest movements
- Receivables within one year +€2,080
up €2,080 (+96.2%), from €2,161 to €4,241
of which Trade receivables: +€2,150
- Tangible fixed assets -€919
down €919 (-41.1%), from €2,238 to €1,319
of which Furniture and vehicles: -€734
- Cash -€322
down €322 (-1.9%), from €17,053 to €16,731
mainly Contributions, distributions and other (-€6,941) and Other debts (-€4,667)
- Deferred charges and accrued income +€275
up €275 (+34.8%), from €790 to €1,065
- Other debts -€4,667
down €4,667 (-39.8%), from €11,714 to €7,047
- Tax, wage and social debts +€3,640
up €3,640 (+53.1%), from €6,858 to €10,498
of which Taxes: +€3,992
- Trade debts +€2,140
up €2,140 (+175%), from €1,225 to €3,365
- Gross operating margin +€219
up €219 (+1.6%), from €13,434 to €13,654
- Other operating charges +€212
up €212 (+34.3%), from €618 to €831
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 | €22,297 | €23,411 | +€1,114 | +5.0% |
| Fixed assets | 21/28 | €2,293 | €1,374 | -€919 | -40.1% |
| Tangible fixed assets | 22/27 | €2,238 | €1,319 | -€919 | -41.1% |
| Plant, machinery and equipment | 23 | €186 | - | -€186 | |
| Furniture and vehicles | 24 | €2,053 | €1,319 | -€734 | -35.7% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €20,004 | €22,037 | +€2,033 | +10.2% |
| Amounts receivable within one year | 40/41 | €2,161 | €4,241 | +€2,080 | +96.2% |
| Trade receivables | 40 | - | €2,150 | +€2,150 | |
| Other amounts receivable | 41 | €2,161 | €2,091 | -€70 | -3.2% |
| Cash at bank and in hand | 54/58 | €17,053 | €16,731 | -€322 | -1.9% |
| Deferred charges and accrued income | 490/1 | €790 | €1,065 | +€275 | +34.8% |
| Total equity and liabilities | 10/49 | €22,297 | €23,411 | +€1,114 | +5.0% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €19,797 | €20,911 | +€1,114 | +5.6% |
| Amounts payable within one year | 42/48 | €19,797 | €20,911 | +€1,114 | +5.6% |
| Trade debts | 44 | €1,225 | €3,365 | +€2,140 | +175% |
| Suppliers | 440/4 | €1,225 | €3,365 | +€2,140 | +175% |
| Taxes, remuneration and social security | 45 | €6,858 | €10,498 | +€3,640 | +53.1% |
| Taxes | 450/3 | €4,580 | €8,572 | +€3,992 | +87.2% |
| Remuneration and social security | 454/9 | €2,278 | €1,926 | -€352 | -15.4% |
| Other amounts payable | 47/48 | €11,714 | €7,047 | -€4,667 | -39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €870 | €919 | +€49 | +5.6% |
| Other operating charges | 640/8 | €618 | €831 | +€212 | +34.3% |
| Gross operating margin | 9900 | €13,434 | €13,654 | +€219 | +1.6% |
| Operating profit (loss) | 9901 | €11,946 | €11,904 | -€42 | -0.3% |
| Financial income | 75/76B | €30 | €61 | +€31 | +103% |
| Recurring financial income | 75 | €30 | €61 | +€31 | +103% |
| Financial charges | 65/66B | €1,781 | €1,744 | -€36 | -2.0% |
| Recurring financial charges | 65 | €1,781 | €1,744 | -€36 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €10,195 | €10,221 | +€25 | +0.2% |
| Income taxes | 67/77 | €3,327 | €3,279 | -€47 | -1.4% |
| Profit (loss) for the period | 9904 | €6,869 | €6,941 | +€73 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,869 | €6,941 | +€73 | +1.1% |
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 20 October 2026 via checked.be.