AYYAS: 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.
AYYAS
Largest movements
- Receivables within one year +€17,240
up €17,240 (+82.3%), from €20,945 to €38,186
of which Other amounts receivable: +€9,791
- Stocks and contracts +€6,295
up €6,295 (+323.2%), from €1,948 to €8,243
- Cash -€5,732
down €5,732 (-32.0%), from €17,884 to €12,153
mainly Receivables within one year (-€17,240) and Stocks and contracts (-€6,295)
- Tangible fixed assets +€721
up €721 (+49.1%), from €1,469 to €2,190
of which Furniture and vehicles: +€1,088
- Trade debts +€17,448
up €17,448 (+71.0%), from €24,561 to €42,008
- Profit (loss) carried forward +€754
up €754 (+18.6%), from €4,062 to €4,816
- Gross operating margin +€21,421
up €21,421, from -€18,694 to €2,726
- Financial income -€20,949
down €20,949 (-97.0%), from €21,600 to €651
of which Financial income: -€20,949
- Other operating charges +€1,058
up €1,058 (+180.3%), from €587 to €1,644
- Depreciation +€293
up €293 (+44.8%), from €653 to €945
- Staff costs -€284
no longer reported in 2024 (was €284)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,999 | €61,322 | +€18,322 | +42.6% |
| Formation expenses | 20 | €203 | - | -€203 | |
| Fixed assets | 21/28 | €2,019 | €2,740 | +€721 | +35.7% |
| Tangible fixed assets | 22/27 | €1,469 | €2,190 | +€721 | +49.1% |
| Plant, machinery and equipment | 23 | €1,139 | €772 | -€367 | -32.2% |
| Furniture and vehicles | 24 | €330 | €1,418 | +€1,088 | +329.8% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €40,778 | €58,582 | +€17,804 | +43.7% |
| Stocks and contracts in progress | 3 | €1,948 | €8,243 | +€6,295 | +323.2% |
| Stocks | 30/36 | €1,948 | €8,243 | +€6,295 | +323.2% |
| Amounts receivable within one year | 40/41 | €20,945 | €38,186 | +€17,240 | +82.3% |
| Trade receivables | 40 | €14,311 | €21,760 | +€7,449 | +52.1% |
| Other amounts receivable | 41 | €6,635 | €16,426 | +€9,791 | +147.6% |
| Cash at bank and in hand | 54/58 | €17,884 | €12,153 | -€5,732 | -32.0% |
| Total equity and liabilities | 10/49 | €42,999 | €61,322 | +€18,322 | +42.6% |
| Equity | 10/15 | €16,076 | €16,830 | +€754 | +4.7% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €14 | €14 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14 | €14 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14 | €14 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,062 | €4,816 | +€754 | +18.6% |
| Amounts payable | 17/49 | €26,924 | €44,492 | +€17,568 | +65.3% |
| Amounts payable within one year | 42/48 | €26,924 | €44,492 | +€17,568 | +65.3% |
| Trade debts | 44 | €24,561 | €42,008 | +€17,448 | +71.0% |
| Suppliers | 440/4 | €24,561 | €42,008 | +€17,448 | +71.0% |
| Taxes, remuneration and social security | 45 | €2,363 | €2,484 | +€120 | +5.1% |
| Taxes | 450/3 | €2,363 | €1,134 | -€1,230 | -52.0% |
| Remuneration and social security | 454/9 | - | €1,350 | +€1,350 | |
| Remuneration, social security and pensions | 62 | €284 | - | -€284 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €653 | €945 | +€293 | +44.8% |
| Other operating charges | 640/8 | €587 | €1,644 | +€1,058 | +180.3% |
| Gross operating margin | 9900 | -€18,694 | €2,726 | +€21,421 | |
| Operating profit (loss) | 9901 | -€20,217 | €137 | +€20,354 | |
| Financial income | 75/76B | €21,600 | €651 | -€20,949 | -97.0% |
| Recurring financial income | 75 | €21,600 | €651 | -€20,949 | -97.0% |
| Non-recurring financial income | 76B | €21,600 | €651 | -€20,949 | -97.0% |
| Financial charges | 65/66B | €13 | €34 | +€21 | +154.5% |
| Recurring financial charges | 65 | €13 | €34 | +€21 | +154.5% |
| Profit (loss) for the period before taxes | 9903 | €1,369 | €754 | -€615 | -44.9% |
| Profit (loss) for the period | 9904 | €1,369 | €754 | -€615 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,369 | €754 | -€615 | -44.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.