AYURANI: 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.
AYURANI
Largest movements
- Stocks and contracts +€3,071
new in 2024: €3,071
- Cash -€2,246
down €2,246 (-63.9%), from €3,513 to €1,267
mainly Net result for the year (-€8,195) and Stocks and contracts (-€3,071)
- Intangible fixed assets +€1,753
up €1,753 (+260.5%), from €673 to €2,426
- Receivables within one year -€667
down €667 (-81.0%), from €823 to €156
of which Other amounts receivable: -€717
- Formation expenses -€247
down €247 (-48.9%), from €506 to €259
- Profit (loss) carried forward -€8,195
down €8,195 (-56.8%), from -€14,433 to -€22,628
- Other debts +€7,408
up €7,408 (+175.5%), from €4,222 to €11,630
- Trade debts +€1,993
up €1,993 (+266.7%), from €747 to €2,741
- Tax, wage and social debts +€468
up €468 (+3747.4%), from €13 to €481
- Gross operating margin -€2,804
down €2,804 (-81.8%), from -€3,427 to -€6,231
- Other operating charges -€208
down €208 (-16.8%), from €1,240 to €1,032
- Depreciation +€142
up €142 (+22.3%), from €636 to €778
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.
Cash bridge derived
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 | €5,549 | €7,284 | +€1,736 | +31.3% |
| Formation expenses | 20 | €506 | €259 | -€247 | -48.9% |
| Fixed assets | 21/28 | €707 | €2,426 | +€1,719 | +243.3% |
| Intangible fixed assets | 21 | €673 | €2,426 | +€1,753 | +260.5% |
| Tangible fixed assets | 22/27 | €34 | - | -€34 | |
| Furniture and vehicles | 24 | €34 | - | -€34 | |
| Current assets | 29/58 | €4,336 | €4,600 | +€264 | +6.1% |
| Stocks and contracts in progress | 3 | - | €3,071 | +€3,071 | |
| Stocks | 30/36 | - | €3,071 | +€3,071 | |
| Amounts receivable within one year | 40/41 | €823 | €156 | -€667 | -81.0% |
| Trade receivables | 40 | - | €50 | +€50 | |
| Other amounts receivable | 41 | €823 | €106 | -€717 | -87.2% |
| Cash at bank and in hand | 54/58 | €3,513 | €1,267 | -€2,246 | -63.9% |
| Deferred charges and accrued income | 490/1 | - | €106 | +€106 | |
| Total equity and liabilities | 10/49 | €5,549 | €7,284 | +€1,736 | +31.3% |
| Equity | 10/15 | €567 | -€7,628 | -€8,195 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,433 | -€22,628 | -€8,195 | -56.8% |
| Amounts payable | 17/49 | €4,982 | €14,912 | +€9,931 | +199.3% |
| Amounts payable within one year | 42/48 | €4,982 | €14,912 | +€9,931 | +199.3% |
| Trade debts | 44 | €747 | €2,741 | +€1,993 | +266.7% |
| Suppliers | 440/4 | €747 | €2,741 | +€1,993 | +266.7% |
| Advances received on contracts in progress | 46 | - | €61 | +€61 | |
| Taxes, remuneration and social security | 45 | €13 | €481 | +€468 | +3747.4% |
| Taxes | 450/3 | €13 | €481 | +€468 | +3747.4% |
| Other amounts payable | 47/48 | €4,222 | €11,630 | +€7,408 | +175.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €636 | €778 | +€142 | +22.3% |
| Other operating charges | 640/8 | €1,240 | €1,032 | -€208 | -16.8% |
| Gross operating margin | 9900 | -€3,427 | -€6,231 | -€2,804 | -81.8% |
| Operating profit (loss) | 9901 | -€5,303 | -€8,041 | -€2,738 | -51.6% |
| Financial income | 75/76B | €7 | €1 | -€6 | -90.8% |
| Recurring financial income | 75 | €7 | €1 | -€6 | -90.8% |
| Financial charges | 65/66B | €146 | €155 | +€9 | +6.1% |
| Recurring financial charges | 65 | €146 | €155 | +€9 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,442 | -€8,195 | -€2,753 | -50.6% |
| Profit (loss) for the period | 9904 | -€5,442 | -€8,195 | -€2,753 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,442 | -€8,195 | -€2,753 | -50.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.