AYVA Projects: 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.
AYVA Projects
Largest movements
- Cash -€23,617
down €23,617 (-47.1%), from €50,139 to €26,522
mainly Other debts (-€51,368) and Deferred charges and accrued income (-€8,998)
- Receivables within one year -€11,253
down €11,253 (-45.4%), from €24,805 to €13,552
- Deferred charges and accrued income +€8,998
up €8,998 (+119%), from €7,567 to €16,565
- Tangible fixed assets -€8,050
down €8,050 (-2.7%), from €298,491 to €290,441
of which Land and buildings: -€10,135
- Other debts -€51,368
down €51,368 (-52.9%), from €97,135 to €45,768
- Reserves +€25,794
up €25,794 (+97.5%), from €26,456 to €52,250
- Debts after one year -€8,996
down €8,996 (-3.8%), from €236,896 to €227,899
- Financial charges -€3,017
down €3,017 (-20.0%), from €15,088 to €12,071
- Gross operating margin +€757
up €757 (+1.4%), from €55,167 to €55,924
- Taxes +€723
up €723 (+12.0%), from €6,037 to €6,760
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 | €381,002 | €347,080 | -€33,922 | -8.9% |
| Fixed assets | 21/28 | €298,491 | €290,441 | -€8,050 | -2.7% |
| Tangible fixed assets | 22/27 | €298,491 | €290,441 | -€8,050 | -2.7% |
| Land and buildings | 22 | €296,225 | €286,089 | -€10,135 | -3.4% |
| Plant, machinery and equipment | 23 | €2,267 | €4,352 | +€2,085 | +92.0% |
| Current assets | 29/58 | €82,511 | €56,639 | -€25,872 | -31.4% |
| Amounts receivable within one year | 40/41 | €24,805 | €13,552 | -€11,253 | -45.4% |
| Trade receivables | 40 | €24,805 | €13,552 | -€11,253 | -45.4% |
| Cash at bank and in hand | 54/58 | €50,139 | €26,522 | -€23,617 | -47.1% |
| Deferred charges and accrued income | 490/1 | €7,567 | €16,565 | +€8,998 | +119% |
| Total equity and liabilities | 10/49 | €381,002 | €347,080 | -€33,922 | -8.9% |
| Equity | 10/15 | €28,956 | €54,750 | +€25,794 | +89.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €26,456 | €52,250 | +€25,794 | +97.5% |
| Distributable reserves | 133 | €26,456 | €52,250 | +€25,794 | +97.5% |
| Amounts payable | 17/49 | €352,046 | €292,330 | -€59,716 | -17.0% |
| Amounts payable after more than one year | 17 | €236,896 | €227,899 | -€8,996 | -3.8% |
| Financial debts | 170/4 | €236,896 | €227,899 | -€8,996 | -3.8% |
| Amounts payable within one year | 42/48 | €115,150 | €64,431 | -€50,719 | -44.0% |
| Current portion of amounts payable after more than one year | 42 | €10,263 | €10,689 | +€426 | +4.2% |
| Trade debts | 44 | €3,127 | €2,854 | -€273 | -8.7% |
| Suppliers | 440/4 | €3,127 | €2,854 | -€273 | -8.7% |
| Taxes, remuneration and social security | 45 | €4,624 | €5,120 | +€496 | +10.7% |
| Taxes | 450/3 | €4,624 | €5,120 | +€496 | +10.7% |
| Other amounts payable | 47/48 | €97,135 | €45,768 | -€51,368 | -52.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,421 | €10,647 | +€226 | +2.2% |
| Other operating charges | 640/8 | €962 | €955 | -€8 | -0.8% |
| Gross operating margin | 9900 | €55,167 | €55,924 | +€757 | +1.4% |
| Operating profit (loss) | 9901 | €43,784 | €44,323 | +€538 | +1.2% |
| Financial income | 75/76B | €168 | €303 | +€134 | +79.9% |
| Recurring financial income | 75 | €168 | €303 | +€134 | +79.9% |
| Financial charges | 65/66B | €15,088 | €12,071 | -€3,017 | -20.0% |
| Recurring financial charges | 65 | €15,088 | €12,071 | -€3,017 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €28,864 | €32,554 | +€3,690 | +12.8% |
| Income taxes | 67/77 | €6,037 | €6,760 | +€723 | +12.0% |
| Profit (loss) for the period | 9904 | €22,827 | €25,794 | +€2,967 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,827 | €25,794 | +€2,967 | +13.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.