AYUMU: 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.
AYUMU
Largest movements
- Cash -€13,836
down €13,836 (-20.3%), from €68,060 to €54,224
mainly Investment in fixed assets (net) (-€22,207) and Trade debts (-€20,261)
- Receivables within one year +€9,441
up €9,441 (+29.4%), from €32,072 to €41,513
of which Trade receivables: +€6,597
- Tangible fixed assets +€8,804
up €8,804 (+24.9%), from €35,393 to €44,197
of which Furniture and vehicles: +€9,368
- Financial fixed assets +€2,756
up €2,756 (+12,239%), from €23 to €2,779
- Profit (loss) carried forward +€29,935
up €29,935 (+26.1%), from -€114,539 to -€84,604
- Trade debts -€20,261
down €20,261 (-78.6%), from €25,763 to €5,502
- Current portion of long-term debt +€14,858
new in 2025: €14,858
- Debts after one year -€12,257
down €12,257 (-8.9%), from €138,487 to €126,230
- Tax, wage and social debts -€2,617
down €2,617 (-100%), from €2,617 to €0
- Gross operating margin +€141,299
up €141,299, from -€78,805 to €62,493
- Staff costs +€8,111
up €8,111 (+108%), from €7,492 to €15,603
- Depreciation +€5,152
up €5,152 (+93.8%), from €5,495 to €10,647
- Financial income +€2,746
up €2,746 (+1,934%), from €142 to €2,888
- Financial charges +€1,823
up €1,823 (+43.2%), from €4,220 to €6,043
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 | €155,181 | €162,986 | +€7,805 | +5.0% |
| Fixed assets | 21/28 | €35,415 | €46,975 | +€11,560 | +32.6% |
| Tangible fixed assets | 22/27 | €35,393 | €44,197 | +€8,804 | +24.9% |
| Plant, machinery and equipment | 23 | €26,928 | €26,364 | -€564 | -2.1% |
| Furniture and vehicles | 24 | €8,465 | €17,833 | +€9,368 | +111% |
| Financial fixed assets | 28 | €23 | €2,779 | +€2,756 | +12,239% |
| Current assets | 29/58 | €119,766 | €116,011 | -€3,755 | -3.1% |
| Stocks and contracts in progress | 3 | €19,634 | €20,274 | +€640 | +3.3% |
| Stocks | 30/36 | €19,634 | €20,274 | +€640 | +3.3% |
| Amounts receivable within one year | 40/41 | €32,072 | €41,513 | +€9,441 | +29.4% |
| Trade receivables | 40 | €24,487 | €31,083 | +€6,597 | +26.9% |
| Other amounts receivable | 41 | €7,585 | €10,430 | +€2,845 | +37.5% |
| Cash at bank and in hand | 54/58 | €68,060 | €54,224 | -€13,836 | -20.3% |
| Total equity and liabilities | 10/49 | €155,181 | €162,986 | +€7,805 | +5.0% |
| Equity | 10/15 | -€13,539 | €16,396 | +€29,935 | |
| Contributions | 10/11 | €101,000 | €101,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,539 | -€84,604 | +€29,935 | +26.1% |
| Amounts payable | 17/49 | €168,720 | €146,590 | -€22,130 | -13.1% |
| Amounts payable after more than one year | 17 | €138,487 | €126,230 | -€12,257 | -8.9% |
| Financial debts | 170/4 | €138,487 | €126,230 | -€12,257 | -8.9% |
| Amounts payable within one year | 42/48 | €30,233 | €20,360 | -€9,873 | -32.7% |
| Current portion of amounts payable after more than one year | 42 | - | €14,858 | +€14,858 | |
| Trade debts | 44 | €25,763 | €5,502 | -€20,261 | -78.6% |
| Suppliers | 440/4 | €25,763 | €5,502 | -€20,261 | -78.6% |
| Advances received on contracts in progress | 46 | €1,854 | €0 | -€1,854 | -100% |
| Taxes, remuneration and social security | 45 | €2,617 | €0 | -€2,617 | -100% |
| Remuneration and social security | 454/9 | €2,617 | €0 | -€2,617 | -100% |
| Remuneration, social security and pensions | 62 | €7,492 | €15,603 | +€8,111 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,495 | €10,647 | +€5,152 | +93.8% |
| Other operating charges | 640/8 | €1,212 | €2,291 | +€1,079 | +89.0% |
| Non-recurring operating charges | 66A | - | €863 | +€863 | |
| Gross operating margin | 9900 | -€78,805 | €62,493 | +€141,299 | |
| Operating profit (loss) | 9901 | -€93,004 | €33,090 | +€126,094 | |
| Financial income | 75/76B | €142 | €2,888 | +€2,746 | +1,934% |
| Recurring financial income | 75 | €142 | €2,888 | +€2,746 | +1,934% |
| Financial charges | 65/66B | €4,220 | €6,043 | +€1,823 | +43.2% |
| Recurring financial charges | 65 | €4,220 | €6,043 | +€1,823 | +43.2% |
| Profit (loss) for the period before taxes | 9903 | -€97,082 | €29,935 | +€127,017 | |
| Profit (loss) for the period | 9904 | -€97,082 | €29,935 | +€127,017 | |
| Profit (loss) for the period to be appropriated | 9905 | -€97,082 | €29,935 | +€127,017 |
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 15 October 2026 via checked.be.