AYTEC: 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.
AYTEC
Largest movements
- Receivables within one year -€14,675
down €14,675 (-81.9%), from €17,915 to €3,240
of which Trade receivables: -€17,218
- Tangible fixed assets +€6,263
up €6,263 (+236%), from €2,653 to €8,916
- Cash -€5,920
no longer reported in 2024 (was €5,920)
mainly Other debts (-€15,084) and Advances received (-€10,110)
- Deferred charges and accrued income +€695
new in 2024: €695
- Other debts -€15,084
no longer reported in 2024 (was €15,084)
- Profit (loss) carried forward +€13,425
up €13,425, from -€9,666 to €3,759
- Advances received -€10,110
no longer reported in 2024 (was €10,110)
- Trade debts -€6,880
no longer reported in 2024 (was €6,880)
- Tax, wage and social debts +€4,992
up €4,992 (+512%), from €974 to €5,966
of which Remuneration and social security: +€2,610
- Gross operating margin +€13,437
up €13,437 (+251%), from €5,359 to €18,796
- Purchases and services +€4,037
up €4,037 (+7.3%), from €55,087 to €59,124
- Taxes +€1,407
up €1,407 (+144%), from €974 to €2,382
- Other operating charges -€1,407
down €1,407 (-55.3%), from €2,543 to €1,136
- Financial charges +€1,076
up €1,076 (+531%), from €203 to €1,278
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.
Derived cash bridge
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 | €26,487 | €12,851 | -€13,637 | -51.5% |
| Fixed assets | 21/28 | €2,653 | €8,916 | +€6,263 | +236% |
| Tangible fixed assets | 22/27 | €2,653 | €8,916 | +€6,263 | +236% |
| Furniture and vehicles | 24 | €2,653 | €8,916 | +€6,263 | +236% |
| Current assets | 29/58 | €23,835 | €3,935 | -€19,900 | -83.5% |
| Amounts receivable within one year | 40/41 | €17,915 | €3,240 | -€14,675 | -81.9% |
| Trade receivables | 40 | €17,218 | - | -€17,218 | |
| Other amounts receivable | 41 | €696 | €3,240 | +€2,544 | +365% |
| Cash at bank and in hand | 54/58 | €5,920 | - | -€5,920 | |
| Deferred charges and accrued income | 490/1 | - | €695 | +€695 | |
| Total equity and liabilities | 10/49 | €26,487 | €12,851 | -€13,637 | -51.5% |
| Equity | 10/15 | -€6,560 | €6,865 | +€13,425 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €106 | €106 | = | 0.0% |
| Distributable reserves | 133 | €106 | €106 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,666 | €3,759 | +€13,425 | |
| Amounts payable | 17/49 | €33,047 | €5,985 | -€27,062 | -81.9% |
| Amounts payable within one year | 42/48 | €33,047 | €5,985 | -€27,062 | -81.9% |
| Financial debts | 43 | - | €19 | +€19 | |
| Credit institutions | 430/8 | - | €19 | +€19 | |
| Trade debts | 44 | €6,880 | - | -€6,880 | |
| Suppliers | 440/4 | €6,880 | - | -€6,880 | |
| Advances received on contracts in progress | 46 | €10,110 | - | -€10,110 | |
| Taxes, remuneration and social security | 45 | €974 | €5,966 | +€4,992 | +512% |
| Taxes | 450/3 | €974 | €3,356 | +€2,382 | +244% |
| Remuneration and social security | 454/9 | - | €2,610 | +€2,610 | |
| Other amounts payable | 47/48 | €15,084 | - | -€15,084 | |
| Goods, raw materials, services and sundry goods | 60/61 | €55,087 | €59,124 | +€4,037 | +7.3% |
| Remuneration, social security and pensions | 62 | €23 | - | -€23 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €637 | +€637 | |
| Other operating charges | 640/8 | €2,543 | €1,136 | -€1,407 | -55.3% |
| Gross operating margin | 9900 | €5,359 | €18,796 | +€13,437 | +251% |
| Operating profit (loss) | 9901 | €2,793 | €17,023 | +€14,230 | +509% |
| Financial income | 75/76B | - | €62 | +€62 | |
| Recurring financial income | 75 | - | €62 | +€62 | |
| Financial charges | 65/66B | €203 | €1,278 | +€1,076 | +531% |
| Recurring financial charges | 65 | €203 | €1,278 | +€1,076 | +531% |
| Profit (loss) for the period before taxes | 9903 | €2,590 | €15,807 | +€13,216 | +510% |
| Income taxes | 67/77 | €974 | €2,382 | +€1,407 | +144% |
| Profit (loss) for the period | 9904 | €1,616 | €13,425 | +€11,809 | +731% |
| Profit (loss) for the period to be appropriated | 9905 | €1,616 | €13,425 | +€11,809 | +731% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.