AYUNO: 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.
AYUNO
Largest movements
- Cash +€32,751
up €32,751 (+23.1%), from €141,938 to €174,689
mainly Net result for the year (+€50,281) and Trade debts (+€23,284)
- Tangible fixed assets -€3,321
down €3,321 (-24.6%), from €13,510 to €10,189
of which Plant, machinery and equipment: -€1,966
- Trade debts +€23,284
up €23,284 (+32.1%), from €72,475 to €95,759
- Reserves +€12,417
up €12,417 (+35.5%), from €35,017 to €47,434
- Other debts -€4,093
down €4,093 (-5.2%), from €79,194 to €75,101
- Staff costs +€34,812
up €34,812 (+20.3%), from €171,234 to €206,046
- Gross operating margin +€17,008
up €17,008 (+6.3%), from €270,828 to €287,836
- Taxes -€6,233
down €6,233 (-24.3%), from €25,611 to €19,378
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 | €237,442 | €269,902 | +€32,460 | +13.7% |
| Fixed assets | 21/28 | €13,510 | €10,189 | -€3,321 | -24.6% |
| Tangible fixed assets | 22/27 | €13,510 | €10,189 | -€3,321 | -24.6% |
| Plant, machinery and equipment | 23 | €6,454 | €4,488 | -€1,966 | -30.5% |
| Furniture and vehicles | 24 | €3,207 | €2,307 | -€900 | -28.1% |
| Other tangible fixed assets | 26 | €3,849 | €3,395 | -€455 | -11.8% |
| Current assets | 29/58 | €223,932 | €259,713 | +€35,781 | +16.0% |
| Stocks and contracts in progress | 3 | €80,286 | €81,058 | +€773 | +1.0% |
| Stocks | 30/36 | €80,286 | €81,058 | +€773 | +1.0% |
| Amounts receivable within one year | 40/41 | €326 | €2,605 | +€2,279 | +698.7% |
| Trade receivables | 40 | €0 | €1,983 | +€1,983 | |
| Other amounts receivable | 41 | €326 | €622 | +€296 | +90.7% |
| Cash at bank and in hand | 54/58 | €141,938 | €174,689 | +€32,751 | +23.1% |
| Deferred charges and accrued income | 490/1 | €1,382 | €1,360 | -€22 | -1.6% |
| Total equity and liabilities | 10/49 | €237,442 | €269,902 | +€32,460 | +13.7% |
| Equity | 10/15 | €40,017 | €52,434 | +€12,417 | +31.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,017 | €47,434 | +€12,417 | +35.5% |
| Distributable reserves | 133 | €35,017 | €47,434 | +€12,417 | +35.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €197,425 | €217,468 | +€20,042 | +10.2% |
| Amounts payable within one year | 42/48 | €197,081 | €217,468 | +€20,386 | +10.3% |
| Trade debts | 44 | €72,475 | €95,759 | +€23,284 | +32.1% |
| Suppliers | 440/4 | €72,475 | €95,759 | +€23,284 | +32.1% |
| Advances received on contracts in progress | 46 | €332 | €624 | +€292 | +88.0% |
| Taxes, remuneration and social security | 45 | €45,081 | €45,984 | +€903 | +2.0% |
| Taxes | 450/3 | €33,035 | €32,654 | -€381 | -1.2% |
| Remuneration and social security | 454/9 | €12,045 | €13,330 | +€1,284 | +10.7% |
| Other amounts payable | 47/48 | €79,194 | €75,101 | -€4,093 | -5.2% |
| Accrued charges and deferred income | 492/3 | €344 | €0 | -€344 | -100.0% |
| Remuneration, social security and pensions | 62 | €171,234 | €206,046 | +€34,812 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,906 | €3,321 | +€415 | +14.3% |
| Other operating charges | 640/8 | €906 | €934 | +€28 | +3.1% |
| Gross operating margin | 9900 | €270,828 | €287,836 | +€17,008 | +6.3% |
| Operating profit (loss) | 9901 | €95,783 | €77,536 | -€18,247 | -19.1% |
| Financial income | 75/76B | €913 | €22 | -€891 | -97.6% |
| Recurring financial income | 75 | €913 | €22 | -€891 | -97.6% |
| Financial charges | 65/66B | €7,190 | €7,899 | +€708 | +9.9% |
| Recurring financial charges | 65 | €7,090 | €7,899 | +€808 | +11.4% |
| Non-recurring financial charges | 66B | €100 | €0 | -€100 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €89,505 | €69,659 | -€19,847 | -22.2% |
| Income taxes | 67/77 | €25,611 | €19,378 | -€6,233 | -24.3% |
| Profit (loss) for the period | 9904 | €63,894 | €50,281 | -€13,613 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,894 | €50,281 | -€13,613 | -21.3% |
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 12 October 2026 via checked.be.