AYYA: 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.
AYYA
Largest movements
- Tangible fixed assets +€75,439
up €75,439 (+237.6%), from €31,745 to €107,184
of which Furniture and vehicles: +€79,083
- Cash +€11,952
up €11,952 (+46.1%), from €25,907 to €37,858
mainly Debts after one year (+€53,827) and Net result for the year (+€48,136)
- Receivables within one year +€2,560
up €2,560 (+13.0%), from €19,750 to €22,310
of which Other amounts receivable: +€2,489
- Deferred charges and accrued income +€1,879
up €1,879 (+33.9%), from €5,537 to €7,416
- Debts after one year +€53,827
up €53,827 (+895.7%), from €6,010 to €59,837
- Reserves +€23,136
up €23,136 (+39.7%), from €58,272 to €81,408
- Current portion of long-term debt +€12,299
up €12,299 (+159.1%), from €7,728 to €20,027
- Tax, wage and social debts +€5,266
up €5,266 (+140.3%), from €3,753 to €9,018
of which Taxes: +€4,350
- Trade debts -€2,719
down €2,719 (-28.3%), from €9,602 to €6,883
- Gross operating margin +€32,865
up €32,865 (+33.1%), from €99,173 to €132,039
- Staff costs +€14,945
up €14,945 (+56.7%), from €26,357 to €41,302
- Depreciation -€13,065
down €13,065 (-60.9%), from €21,446 to €8,381
- Other operating charges +€8,761
up €8,761 (+230.2%), from €3,805 to €12,566
- Taxes +€5,335
up €5,335 (+52.6%), from €10,137 to €15,472
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 | €87,563 | €180,378 | +€92,815 | +106.0% |
| Fixed assets | 21/28 | €31,745 | €107,184 | +€75,439 | +237.6% |
| Tangible fixed assets | 22/27 | €31,745 | €107,184 | +€75,439 | +237.6% |
| Land and buildings | 22 | €505 | €297 | -€208 | -41.1% |
| Plant, machinery and equipment | 23 | €9,277 | €5,841 | -€3,436 | -37.0% |
| Furniture and vehicles | 24 | €21,962 | €101,045 | +€79,083 | +360.1% |
| Current assets | 29/58 | €55,819 | €73,194 | +€17,376 | +31.1% |
| Stocks and contracts in progress | 3 | €4,625 | €5,610 | +€985 | +21.3% |
| Stocks | 30/36 | €4,625 | €5,610 | +€985 | +21.3% |
| Amounts receivable within one year | 40/41 | €19,750 | €22,310 | +€2,560 | +13.0% |
| Trade receivables | 40 | - | €71 | +€71 | |
| Other amounts receivable | 41 | €19,750 | €22,239 | +€2,489 | +12.6% |
| Cash at bank and in hand | 54/58 | €25,907 | €37,858 | +€11,952 | +46.1% |
| Deferred charges and accrued income | 490/1 | €5,537 | €7,416 | +€1,879 | +33.9% |
| Total equity and liabilities | 10/49 | €87,563 | €180,378 | +€92,815 | +106.0% |
| Equity | 10/15 | €60,272 | €83,408 | +€23,136 | +38.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €58,272 | €81,408 | +€23,136 | +39.7% |
| Distributable reserves | 133 | €58,272 | €81,408 | +€23,136 | +39.7% |
| Amounts payable | 17/49 | €27,291 | €96,970 | +€69,679 | +255.3% |
| Amounts payable after more than one year | 17 | €6,010 | €59,837 | +€53,827 | +895.7% |
| Financial debts | 170/4 | €6,010 | €59,837 | +€53,827 | +895.7% |
| Amounts payable within one year | 42/48 | €21,083 | €35,928 | +€14,846 | +70.4% |
| Current portion of amounts payable after more than one year | 42 | €7,728 | €20,027 | +€12,299 | +159.1% |
| Trade debts | 44 | €9,602 | €6,883 | -€2,719 | -28.3% |
| Suppliers | 440/4 | €9,602 | €6,883 | -€2,719 | -28.3% |
| Taxes, remuneration and social security | 45 | €3,753 | €9,018 | +€5,266 | +140.3% |
| Taxes | 450/3 | €3,121 | €7,472 | +€4,350 | +139.4% |
| Remuneration and social security | 454/9 | €632 | €1,547 | +€915 | +144.9% |
| Accrued charges and deferred income | 492/3 | €199 | €1,205 | +€1,006 | +505.8% |
| Non-recurring operating income | 76A | - | €14,327 | +€14,327 | |
| Remuneration, social security and pensions | 62 | €26,357 | €41,302 | +€14,945 | +56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,446 | €8,381 | -€13,065 | -60.9% |
| Other operating charges | 640/8 | €3,805 | €12,566 | +€8,761 | +230.2% |
| Non-recurring operating charges | 66A | - | €2,500 | +€2,500 | |
| Gross operating margin | 9900 | €99,173 | €132,039 | +€32,865 | +33.1% |
| Operating profit (loss) | 9901 | €47,565 | €67,289 | +€19,724 | +41.5% |
| Financial income | 75/76B | €328 | €915 | +€587 | +179.0% |
| Recurring financial income | 75 | €328 | €915 | +€587 | +179.0% |
| Financial charges | 65/66B | €3,795 | €4,597 | +€801 | +21.1% |
| Recurring financial charges | 65 | €3,795 | €4,597 | +€801 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €44,098 | €63,608 | +€19,510 | +44.2% |
| Income taxes | 67/77 | €10,137 | €15,472 | +€5,335 | +52.6% |
| Profit (loss) for the period | 9904 | €33,961 | €48,136 | +€14,175 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,961 | €48,136 | +€14,175 | +41.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.