AYUDA: what changed
Two fiscal 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.
AYUDA
Largest movements
- Tangible fixed assets -€6,787
down €6,787 (-29.2%), from €23,282 to €16,495
- Formation expenses -€461
down €461 (-32.2%), from €1,429 to €968
- Receivables within one year +€451
up €451 (+34.8%), from €1,298 to €1,750
of which Trade receivables: +€575
- Profit (loss) carried forward -€6,169
down €6,169 (-34.2%), from -€18,018 to -€24,187
- Debts after one year -€1,284
down €1,284 (-4.0%), from €32,053 to €30,769
- Current portion of long-term debt +€348
up €348 (+5.8%), from €6,002 to €6,351
- Trade debts -€345
down €345 (-21.4%), from €1,614 to €1,269
- Gross operating margin +€7,709
up €7,709, from -€3,768 to €3,941
- Financial charges -€181
down €181 (-12.7%), from €1,420 to €1,240
- Other operating charges +€68
up €68 (+4.5%), from €1,498 to €1,566
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.
Cash bridge derived
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 | €27,963 | €20,768 | -€7,195 | -25.7% |
| Formation expenses | 20 | €1,429 | €968 | -€461 | -32.2% |
| Fixed assets | 21/28 | €23,282 | €16,495 | -€6,787 | -29.2% |
| Tangible fixed assets | 22/27 | €23,282 | €16,495 | -€6,787 | -29.2% |
| Leasing and similar rights | 25 | €23,282 | €16,495 | -€6,787 | -29.2% |
| Current assets | 29/58 | €3,252 | €3,305 | +€53 | +1.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,298 | €1,750 | +€451 | +34.8% |
| Trade receivables | 40 | €1,051 | €1,626 | +€575 | +54.7% |
| Other amounts receivable | 41 | €247 | €123 | -€124 | -50.0% |
| Cash at bank and in hand | 54/58 | €433 | €170 | -€263 | -60.7% |
| Deferred charges and accrued income | 490/1 | €1,520 | €1,385 | -€135 | -8.9% |
| Total equity and liabilities | 10/49 | €27,963 | €20,768 | -€7,195 | -25.7% |
| Equity | 10/15 | -€13,018 | -€19,187 | -€6,169 | -47.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,018 | -€24,187 | -€6,169 | -34.2% |
| Amounts payable | 17/49 | €40,981 | €39,955 | -€1,026 | -2.5% |
| Amounts payable after more than one year | 17 | €32,053 | €30,769 | -€1,284 | -4.0% |
| Financial debts | 170/4 | €32,053 | €30,769 | -€1,284 | -4.0% |
| Amounts payable within one year | 42/48 | €8,927 | €9,186 | +€258 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €6,002 | €6,351 | +€348 | +5.8% |
| Trade debts | 44 | €1,614 | €1,269 | -€345 | -21.4% |
| Suppliers | 440/4 | €1,614 | €1,269 | -€345 | -21.4% |
| Taxes, remuneration and social security | 45 | €54 | €111 | +€56 | +103.1% |
| Taxes | 450/3 | €54 | €111 | +€56 | +103.1% |
| Other amounts payable | 47/48 | €1,257 | €1,456 | +€199 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,248 | €7,248 | = | 0.0% |
| Other operating charges | 640/8 | €1,498 | €1,566 | +€68 | +4.5% |
| Gross operating margin | 9900 | -€3,768 | €3,941 | +€7,709 | |
| Operating profit (loss) | 9901 | -€12,514 | -€4,873 | +€7,641 | +61.1% |
| Financial charges | 65/66B | €1,420 | €1,240 | -€181 | -12.7% |
| Recurring financial charges | 65 | €1,420 | €1,240 | -€181 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,935 | -€6,113 | +€7,822 | +56.1% |
| Income taxes | 67/77 | €54 | €56 | +€2 | +3.1% |
| Profit (loss) for the period | 9904 | -€13,989 | -€6,169 | +€7,820 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,989 | -€6,169 | +€7,820 | +55.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.