AYTU: 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.
AYTU
Largest movements
- Receivables within one year +€49,116
up €49,116 (+203%), from €24,150 to €73,265
of which Other amounts receivable: +€44,614
- Cash +€10,896
up €10,896 (+52.1%), from €20,926 to €31,821
mainly Net result for the year (+€39,498) and Tax, wage and social debts (+€25,948)
- Tangible fixed assets -€6,935
down €6,935 (-53.6%), from €12,943 to €6,007
- Profit (loss) carried forward +€39,498
up €39,498 (+605%), from €6,529 to €46,027
- Tax, wage and social debts +€25,948
up €25,948 (+141%), from €18,464 to €44,412
of which Taxes: +€17,109
- Other debts -€20,500
no longer reported in 2024 (was €20,500)
- Trade debts +€7,943
up €7,943 (+74.9%), from €10,609 to €18,552
- Gross operating margin +€144,417
up €144,417 (+268%), from €53,814 to €198,231
- Staff costs +€101,193
up €101,193 (+302%), from €33,470 to €134,663
- Taxes +€11,142
up €11,142 (+683%), from €1,632 to €12,774
- Depreciation -€2,173
down €2,173 (-21.0%), from €10,354 to €8,181
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 | €58,602 | €111,491 | +€52,889 | +90.3% |
| Fixed assets | 21/28 | €12,943 | €6,007 | -€6,935 | -53.6% |
| Tangible fixed assets | 22/27 | €12,943 | €6,007 | -€6,935 | -53.6% |
| Furniture and vehicles | 24 | €12,943 | €6,007 | -€6,935 | -53.6% |
| Current assets | 29/58 | €45,659 | €105,483 | +€59,824 | +131% |
| Amounts receivable within one year | 40/41 | €24,150 | €73,265 | +€49,116 | +203% |
| Trade receivables | 40 | €9,150 | €13,651 | +€4,502 | +49.2% |
| Other amounts receivable | 41 | €15,000 | €59,614 | +€44,614 | +297% |
| Cash at bank and in hand | 54/58 | €20,926 | €31,821 | +€10,896 | +52.1% |
| Deferred charges and accrued income | 490/1 | €584 | €397 | -€187 | -32.1% |
| Total equity and liabilities | 10/49 | €58,602 | €111,491 | +€52,889 | +90.3% |
| Equity | 10/15 | €9,029 | €48,527 | +€39,498 | +437% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,529 | €46,027 | +€39,498 | +605% |
| Amounts payable | 17/49 | €49,573 | €62,964 | +€13,391 | +27.0% |
| Amounts payable within one year | 42/48 | €49,573 | €62,964 | +€13,391 | +27.0% |
| Trade debts | 44 | €10,609 | €18,552 | +€7,943 | +74.9% |
| Suppliers | 440/4 | €10,609 | €18,552 | +€7,943 | +74.9% |
| Taxes, remuneration and social security | 45 | €18,464 | €44,412 | +€25,948 | +141% |
| Taxes | 450/3 | €11,785 | €28,894 | +€17,109 | +145% |
| Remuneration and social security | 454/9 | €6,679 | €15,518 | +€8,839 | +132% |
| Other amounts payable | 47/48 | €20,500 | - | -€20,500 | |
| Remuneration, social security and pensions | 62 | €33,470 | €134,663 | +€101,193 | +302% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,354 | €8,181 | -€2,173 | -21.0% |
| Other operating charges | 640/8 | €1,019 | €1,371 | +€352 | +34.5% |
| Gross operating margin | 9900 | €53,814 | €198,231 | +€144,417 | +268% |
| Operating profit (loss) | 9901 | €8,971 | €54,016 | +€45,045 | +502% |
| Financial income | 75/76B | €0 | €1 | +€1 | +8,600% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +8,600% |
| Financial charges | 65/66B | €810 | €1,745 | +€934 | +115% |
| Recurring financial charges | 65 | €810 | €1,745 | +€934 | +115% |
| Profit (loss) for the period before taxes | 9903 | €8,161 | €52,272 | +€44,112 | +541% |
| Income taxes | 67/77 | €1,632 | €12,774 | +€11,142 | +683% |
| Profit (loss) for the period | 9904 | €6,529 | €39,498 | +€32,969 | +505% |
| Profit (loss) for the period to be appropriated | 9905 | €6,529 | €39,498 | +€32,969 | +505% |
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 15 October 2026 via checked.be.