AYTI 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.
AYTI CONSULTING
Largest movements
- Receivables within one year +€16,145
up €16,145 (+63.6%), from €25,387 to €41,532
of which Other amounts receivable: +€17,309
- Tangible fixed assets -€5,848
down €5,848 (-4.2%), from €140,608 to €134,761
of which Land and buildings: -€9,043
- Cash -€3,319
down €3,319 (-65.0%), from €5,102 to €1,783
mainly Debts after one year (-€17,844) and Receivables within one year (-€16,145)
- Debts after one year -€17,844
down €17,844 (-48.8%), from €36,547 to €18,702
- Profit (loss) carried forward +€14,591
no longer reported in 2026 (was -€14,591)
- Tax, wage and social debts +€9,615
up €9,615 (+276%), from €3,486 to €13,101
of which Taxes: +€11,146
- Current portion of long-term debt -€9,427
down €9,427 (-29.2%), from €32,338 to €22,911
- Reserves +€8,960
up €8,960 (+10.9%), from €82,316 to €91,276
- Gross operating margin +€14,108
up €14,108 (+36.8%), from €38,306 to €52,414
- Taxes +€3,041
up €3,041 (+48.5%), from €6,270 to €9,311
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €171,097 | €179,738 | +€8,641 | +5.1% |
| Fixed assets | 21/28 | €140,608 | €134,761 | -€5,848 | -4.2% |
| Tangible fixed assets | 22/27 | €140,608 | €134,761 | -€5,848 | -4.2% |
| Land and buildings | 22 | €134,899 | €125,855 | -€9,043 | -6.7% |
| Plant, machinery and equipment | 23 | €4,090 | €1,826 | -€2,264 | -55.4% |
| Furniture and vehicles | 24 | €1,620 | €7,080 | +€5,460 | +337% |
| Current assets | 29/58 | €30,489 | €44,977 | +€14,489 | +47.5% |
| Amounts receivable within one year | 40/41 | €25,387 | €41,532 | +€16,145 | +63.6% |
| Trade receivables | 40 | €15,108 | €13,944 | -€1,164 | -7.7% |
| Other amounts receivable | 41 | €10,279 | €27,588 | +€17,309 | +168% |
| Cash at bank and in hand | 54/58 | €5,102 | €1,783 | -€3,319 | -65.0% |
| Deferred charges and accrued income | 490/1 | - | €1,662 | +€1,662 | |
| Total equity and liabilities | 10/49 | €171,097 | €179,738 | +€8,641 | +5.1% |
| Equity | 10/15 | €98,711 | €122,262 | +€23,551 | +23.9% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €82,316 | €91,276 | +€8,960 | +10.9% |
| Distributable reserves | 133 | €82,316 | €91,276 | +€8,960 | +10.9% |
| Profit (loss) carried forward | 14 | -€14,591 | - | +€14,591 | |
| Amounts payable | 17/49 | €72,386 | €57,475 | -€14,911 | -20.6% |
| Amounts payable after more than one year | 17 | €36,547 | €18,702 | -€17,844 | -48.8% |
| Financial debts | 170/4 | €36,547 | €18,702 | -€17,844 | -48.8% |
| Amounts payable within one year | 42/48 | €35,839 | €38,773 | +€2,934 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €32,338 | €22,911 | -€9,427 | -29.2% |
| Trade debts | 44 | €16 | €2,761 | +€2,746 | +17,704% |
| Suppliers | 440/4 | €16 | €2,761 | +€2,746 | +17,704% |
| Taxes, remuneration and social security | 45 | €3,486 | €13,101 | +€9,615 | +276% |
| Taxes | 450/3 | €1,955 | €13,101 | +€11,146 | +570% |
| Remuneration and social security | 454/9 | €1,531 | - | -€1,531 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,711 | €13,345 | -€367 | -2.7% |
| Other operating charges | 640/8 | €3,318 | €2,992 | -€326 | -9.8% |
| Gross operating margin | 9900 | €38,306 | €52,414 | +€14,108 | +36.8% |
| Operating profit (loss) | 9901 | €21,276 | €36,077 | +€14,801 | +69.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,614 | €3,215 | -€399 | -11.0% |
| Recurring financial charges | 65 | €3,614 | €3,215 | -€399 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €17,662 | €32,862 | +€15,199 | +86.1% |
| Income taxes | 67/77 | €6,270 | €9,311 | +€3,041 | +48.5% |
| Profit (loss) for the period | 9904 | €11,393 | €23,551 | +€12,158 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €11,393 | €23,551 | +€12,158 | +107% |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.