AYWIERS BAR: 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 BAR
Largest movements
- Tangible fixed assets -€9,394
down €9,394 (-18.0%), from €52,272 to €42,878
of which Leasing and similar rights: -€8,665
- Stocks and contracts -€9,124
down €9,124 (-68.6%), from €13,304 to €4,180
- Receivables within one year -€5,416
down €5,416 (-25.0%), from €21,679 to €16,262
of which Trade receivables: -€13,529
- Cash -€3,026
down €3,026 (-55.6%), from €5,446 to €2,420
mainly Net result for the year (-€34,095) and Trade debts (-€19,828)
- Other debts +€57,158
up €57,158 (+59.5%), from €96,129 to €153,288
- Profit (loss) carried forward -€34,095
down €34,095 (-34.6%), from -€98,462 to -€132,557
- Trade debts -€19,828
down €19,828 (-31.3%), from €63,351 to €43,523
- Current portion of long-term debt -€18,810
down €18,810 (-53.2%), from €35,388 to €16,578
- Debts after one year -€17,285
down €17,285 (-31.9%), from €54,241 to €36,956
- Staff costs +€42,493
up €42,493 (+44.0%), from €96,616 to €139,109
- Gross operating margin -€28,588
down €28,588 (-19.0%), from €150,181 to €121,593
- Financial charges -€3,991
down €3,991 (-51.5%), from €7,756 to €3,765
- Financial income -€3,567
no longer reported in 2025 (was €3,567)
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 | €189,873 | €164,697 | -€25,176 | -13.3% |
| Fixed assets | 21/28 | €149,444 | €141,111 | -€8,333 | -5.6% |
| Tangible fixed assets | 22/27 | €52,272 | €42,878 | -€9,394 | -18.0% |
| Plant, machinery and equipment | 23 | €4,832 | €4,103 | -€729 | -15.1% |
| Leasing and similar rights | 25 | €47,441 | €38,775 | -€8,665 | -18.3% |
| Financial fixed assets | 28 | €97,171 | €98,232 | +€1,061 | +1.1% |
| Current assets | 29/58 | €40,429 | €23,586 | -€16,843 | -41.7% |
| Stocks and contracts in progress | 3 | €13,304 | €4,180 | -€9,124 | -68.6% |
| Stocks | 30/36 | €13,304 | €4,180 | -€9,124 | -68.6% |
| Amounts receivable within one year | 40/41 | €21,679 | €16,262 | -€5,416 | -25.0% |
| Trade receivables | 40 | €15,540 | €2,011 | -€13,529 | -87.1% |
| Other amounts receivable | 41 | €6,138 | €14,251 | +€8,113 | +132% |
| Cash at bank and in hand | 54/58 | €5,446 | €2,420 | -€3,026 | -55.6% |
| Deferred charges and accrued income | 490/1 | - | €723 | +€723 | |
| Total equity and liabilities | 10/49 | €189,873 | €164,697 | -€25,176 | -13.3% |
| Equity | 10/15 | -€78,462 | -€112,557 | -€34,095 | -43.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,462 | -€132,557 | -€34,095 | -34.6% |
| Amounts payable | 17/49 | €268,335 | €277,253 | +€8,919 | +3.3% |
| Amounts payable after more than one year | 17 | €54,241 | €36,956 | -€17,285 | -31.9% |
| Financial debts | 170/4 | €54,241 | €36,956 | -€17,285 | -31.9% |
| Amounts payable within one year | 42/48 | €214,094 | €240,298 | +€26,204 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €35,388 | €16,578 | -€18,810 | -53.2% |
| Trade debts | 44 | €63,351 | €43,523 | -€19,828 | -31.3% |
| Suppliers | 440/4 | €63,351 | €43,523 | -€19,828 | -31.3% |
| Taxes, remuneration and social security | 45 | €19,226 | €26,909 | +€7,683 | +40.0% |
| Taxes | 450/3 | €9,769 | €9,774 | +€5 | +0.1% |
| Remuneration and social security | 454/9 | €9,457 | €17,135 | +€7,678 | +81.2% |
| Other amounts payable | 47/48 | €96,129 | €153,288 | +€57,158 | +59.5% |
| Remuneration, social security and pensions | 62 | €96,616 | €139,109 | +€42,493 | +44.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,111 | €11,171 | +€60 | +0.5% |
| Other operating charges | 640/8 | €659 | €1,644 | +€984 | +149% |
| Gross operating margin | 9900 | €150,181 | €121,593 | -€28,588 | -19.0% |
| Operating profit (loss) | 9901 | €41,795 | -€30,330 | -€72,125 | |
| Financial income | 75/76B | €3,567 | - | -€3,567 | |
| Recurring financial income | 75 | €3,567 | - | -€3,567 | |
| Financial charges | 65/66B | €7,756 | €3,765 | -€3,991 | -51.5% |
| Recurring financial charges | 65 | €7,756 | €3,765 | -€3,991 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €37,606 | -€34,095 | -€71,701 | |
| Profit (loss) for the period | 9904 | €37,606 | -€34,095 | -€71,701 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,606 | -€34,095 | -€71,701 |
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 29 October 2026 via checked.be.