AYYAN: 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.
AYYAN
Largest movements
- Cash -€8,352
down €8,352 (-45.8%), from €18,244 to €9,892
mainly Net result for the year (-€10,667) and Accrued charges and deferred income (-€5,871)
- Deferred charges and accrued income -€1,567
down €1,567 (-80.8%), from €1,940 to €373
- Financial fixed assets +€1,500
up €1,500 (+1000.0%), from €150 to €1,650
- Tangible fixed assets +€1,395
up €1,395 (+27.9%), from €4,991 to €6,385
of which Furniture and vehicles: +€3,057
- Stocks and contracts +€1,360
up €1,360 (+110.1%), from €1,235 to €2,595
- Profit (loss) carried forward -€10,667
down €10,667 (-104.6%), from -€10,198 to -€20,865
- Tax, wage and social debts +€7,501
up €7,501 (+177.8%), from €4,220 to €11,720
of which Remuneration and social security: +€7,231
- Accrued charges and deferred income -€5,871
down €5,871 (-46.5%), from €12,617 to €6,746
- Other debts +€5,774
up €5,774 (+84.1%), from €6,869 to €12,643
- Trade debts -€1,953
down €1,953 (-24.2%), from €8,054 to €6,102
- Staff costs +€20,187
up €20,187 (+524.1%), from €3,852 to €24,039
- Gross operating margin +€3,478
up €3,478 (+20.3%), from €17,138 to €20,616
- Other operating charges +€2,810
up €2,810 (+156.6%), from €1,794 to €4,603
- Taxes -€2,777
down €2,777 (-90.3%), from €3,073 to €297
- Depreciation +€1,452
up €1,452 (+96.1%), from €1,511 to €2,963
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 | €28,310 | €23,094 | -€5,216 | -18.4% |
| Fixed assets | 21/28 | €5,141 | €8,035 | +€2,895 | +56.3% |
| Tangible fixed assets | 22/27 | €4,991 | €6,385 | +€1,395 | +27.9% |
| Plant, machinery and equipment | 23 | €3,351 | €1,689 | -€1,663 | -49.6% |
| Furniture and vehicles | 24 | €1,639 | €4,697 | +€3,057 | +186.5% |
| Financial fixed assets | 28 | €150 | €1,650 | +€1,500 | +1000.0% |
| Current assets | 29/58 | €23,169 | €15,059 | -€8,110 | -35.0% |
| Stocks and contracts in progress | 3 | €1,235 | €2,595 | +€1,360 | +110.1% |
| Stocks | 30/36 | €1,235 | €2,595 | +€1,360 | +110.1% |
| Amounts receivable within one year | 40/41 | €1,750 | €2,199 | +€449 | +25.7% |
| Trade receivables | 40 | €1,750 | €2,013 | +€263 | +15.0% |
| Other amounts receivable | 41 | - | €186 | +€186 | |
| Cash at bank and in hand | 54/58 | €18,244 | €9,892 | -€8,352 | -45.8% |
| Deferred charges and accrued income | 490/1 | €1,940 | €373 | -€1,567 | -80.8% |
| Total equity and liabilities | 10/49 | €28,310 | €23,094 | -€5,216 | -18.4% |
| Equity | 10/15 | -€3,450 | -€14,116 | -€10,667 | -309.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €549 | €549 | = | 0.0% |
| Non-distributable reserves | 130/1 | €549 | €549 | = | 0.0% |
| Reserves not available under the articles | 1311 | €549 | €549 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,198 | -€20,865 | -€10,667 | -104.6% |
| Amounts payable | 17/49 | €31,759 | €37,210 | +€5,451 | +17.2% |
| Amounts payable within one year | 42/48 | €19,143 | €30,465 | +€11,322 | +59.1% |
| Trade debts | 44 | €8,054 | €6,102 | -€1,953 | -24.2% |
| Suppliers | 440/4 | €8,054 | €6,102 | -€1,953 | -24.2% |
| Taxes, remuneration and social security | 45 | €4,220 | €11,720 | +€7,501 | +177.8% |
| Taxes | 450/3 | €3,346 | €3,615 | +€270 | +8.1% |
| Remuneration and social security | 454/9 | €874 | €8,105 | +€7,231 | +827.3% |
| Other amounts payable | 47/48 | €6,869 | €12,643 | +€5,774 | +84.1% |
| Accrued charges and deferred income | 492/3 | €12,617 | €6,746 | -€5,871 | -46.5% |
| Non-recurring operating income | 76A | €4,117 | - | -€4,117 | |
| Remuneration, social security and pensions | 62 | €3,852 | €24,039 | +€20,187 | +524.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,511 | €2,963 | +€1,452 | +96.1% |
| Other operating charges | 640/8 | €1,794 | €4,603 | +€2,810 | +156.6% |
| Gross operating margin | 9900 | €17,138 | €20,616 | +€3,478 | +20.3% |
| Operating profit (loss) | 9901 | €9,981 | -€10,989 | -€20,971 | |
| Financial income | 75/76B | €403 | €1 | -€402 | -99.8% |
| Recurring financial income | 75 | €403 | €1 | -€402 | -99.8% |
| Financial charges | 65/66B | -€1,721 | -€619 | +€1,103 | +64.1% |
| Recurring financial charges | 65 | -€1,721 | -€619 | +€1,103 | +64.1% |
| Profit (loss) for the period before taxes | 9903 | €12,106 | -€10,370 | -€22,475 | |
| Income taxes | 67/77 | €3,073 | €297 | -€2,777 | -90.3% |
| Profit (loss) for the period | 9904 | €9,032 | -€10,667 | -€19,699 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,032 | -€10,667 | -€19,699 |
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 10 October 2026 via checked.be.