AYWIERS: 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.
AYWIERS
Largest movements
- Tangible fixed assets +€14,452
up €14,452 (+7.6%), from €190,084 to €204,536
of which Furniture and vehicles: +€10,881
- Receivables within one year +€10,606
up €10,606 (+69.9%), from €15,173 to €25,779
of which Other amounts receivable: +€12,258
- Cash -€3,002
down €3,002 (-35.0%), from €8,584 to €5,582
mainly Investment in fixed assets (net) (-€17,315) and Receivables within one year (-€10,606)
- Profit (loss) carried forward +€16,730
up €16,730 (+65.0%), from -€25,750 to -€9,020
- Trade debts +€3,128
up €3,128 (+141%), from €2,224 to €5,352
- Tax, wage and social debts +€2,989
up €2,989 (+80.8%), from €3,701 to €6,690
of which Remuneration and social security: +€2,094
- Staff costs -€34,371
down €34,371 (-77.7%), from €44,258 to €9,887
- Gross operating margin -€14,290
down €14,290 (-31.5%), from €45,292 to €31,003
- Taxes -€3,000
no longer reported in 2025 (was €3,000)
- Depreciation +€1,733
up €1,733 (+153%), from €1,130 to €2,863
- Other operating charges +€494
up €494 (+108%), from €457 to €951
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 | €214,142 | €236,198 | +€22,056 | +10.3% |
| Fixed assets | 21/28 | €190,384 | €204,837 | +€14,452 | +7.6% |
| Tangible fixed assets | 22/27 | €190,084 | €204,536 | +€14,452 | +7.6% |
| Land and buildings | 22 | €180,173 | €175,123 | -€5,050 | -2.8% |
| Plant, machinery and equipment | 23 | - | €2,231 | +€2,231 | |
| Furniture and vehicles | 24 | - | €10,881 | +€10,881 | |
| Other tangible fixed assets | 26 | €9,910 | €16,301 | +€6,391 | +64.5% |
| Financial fixed assets | 28 | €301 | €301 | = | 0.0% |
| Current assets | 29/58 | €23,757 | €31,361 | +€7,604 | +32.0% |
| Amounts receivable within one year | 40/41 | €15,173 | €25,779 | +€10,606 | +69.9% |
| Trade receivables | 40 | €15,158 | €13,507 | -€1,652 | -10.9% |
| Other amounts receivable | 41 | €15 | €12,272 | +€12,258 | +83,385% |
| Cash at bank and in hand | 54/58 | €8,584 | €5,582 | -€3,002 | -35.0% |
| Total equity and liabilities | 10/49 | €214,142 | €236,198 | +€22,056 | +10.3% |
| Equity | 10/15 | €176,589 | €193,319 | +€16,730 | +9.5% |
| Contributions | 10/11 | €185,920 | €185,920 | = | 0.0% |
| Capital | 10 | €185,920 | €185,920 | = | 0.0% |
| Issued capital | 100 | €185,920 | €185,920 | = | 0.0% |
| Reserves | 13 | €16,419 | €16,419 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,419 | €16,419 | = | 0.0% |
| Legal reserve | 130 | €16,419 | €16,419 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,750 | -€9,020 | +€16,730 | +65.0% |
| Amounts payable | 17/49 | €37,553 | €42,879 | +€5,326 | +14.2% |
| Amounts payable within one year | 42/48 | €37,553 | €42,879 | +€5,326 | +14.2% |
| Financial debts | 43 | €1,000 | €937 | -€63 | -6.3% |
| Credit institutions | 430/8 | €1,000 | €937 | -€63 | -6.3% |
| Trade debts | 44 | €2,224 | €5,352 | +€3,128 | +141% |
| Suppliers | 440/4 | €2,224 | €5,352 | +€3,128 | +141% |
| Taxes, remuneration and social security | 45 | €3,701 | €6,690 | +€2,989 | +80.8% |
| Taxes | 450/3 | €3,701 | €4,596 | +€895 | +24.2% |
| Remuneration and social security | 454/9 | - | €2,094 | +€2,094 | |
| Other amounts payable | 47/48 | €30,628 | €29,900 | -€728 | -2.4% |
| Remuneration, social security and pensions | 62 | €44,258 | €9,887 | -€34,371 | -77.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,130 | €2,863 | +€1,733 | +153% |
| Other operating charges | 640/8 | €457 | €951 | +€494 | +108% |
| Gross operating margin | 9900 | €45,292 | €31,003 | -€14,290 | -31.5% |
| Operating profit (loss) | 9901 | -€553 | €17,302 | +€17,854 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -94.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -94.7% |
| Financial charges | 65/66B | €474 | €571 | +€97 | +20.5% |
| Recurring financial charges | 65 | €474 | €571 | +€97 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,027 | €16,730 | +€17,757 | |
| Income taxes | 67/77 | €3,000 | - | -€3,000 | |
| Profit (loss) for the period | 9904 | -€4,027 | €16,730 | +€20,757 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,027 | €16,730 | +€20,757 |
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 13 October 2026 via checked.be.