Ayyovaro: 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.
Ayyovaro
Largest movements
- Receivables within one year +€79,711
up €79,711 (+478%), from €16,685 to €96,396
of which Trade receivables: +€77,075
- Cash -€51,038
down €51,038 (-27.9%), from €183,180 to €132,142
mainly Receivables within one year (-€79,711) and Contributions, distributions and other (-€23,838)
- Receivables after one year -€30,820
down €30,820 (-100%), from €30,820 to €0
- Tangible fixed assets -€24,341
down €24,341 (-73.7%), from €33,012 to €8,671
of which Furniture and vehicles: -€22,315
- Financial fixed assets +€9,000
up €9,000 (+3,600%), from €250 to €9,250
- Reserves -€24,748
down €24,748 (-9.6%), from €258,185 to €233,437
- Tax, wage and social debts +€7,534
up €7,534, from €0 to €7,534
- Gross operating margin -€22,747
down €22,747 (-74.0%), from €30,759 to €8,012
- Taxes -€6,285
down €6,285 (-90.2%), from €6,965 to €679
- Financial income -€3,927
down €3,927 (-100%), from €3,927 to €0
- Depreciation -€3,517
down €3,517 (-34.7%), from €10,144 to €6,627
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 | €264,633 | €247,124 | -€17,509 | -6.6% |
| Fixed assets | 21/28 | €33,262 | €17,921 | -€15,341 | -46.1% |
| Tangible fixed assets | 22/27 | €33,012 | €8,671 | -€24,341 | -73.7% |
| Plant, machinery and equipment | 23 | €8,315 | €6,289 | -€2,026 | -24.4% |
| Furniture and vehicles | 24 | €24,697 | €2,382 | -€22,315 | -90.4% |
| Financial fixed assets | 28 | €250 | €9,250 | +€9,000 | +3,600% |
| Current assets | 29/58 | €231,371 | €229,203 | -€2,168 | -0.9% |
| Amounts receivable after more than one year | 29 | €30,820 | €0 | -€30,820 | -100% |
| Other amounts receivable | 291 | €30,820 | €0 | -€30,820 | -100% |
| Amounts receivable within one year | 40/41 | €16,685 | €96,396 | +€79,711 | +478% |
| Trade receivables | 40 | €0 | €77,075 | +€77,075 | |
| Other amounts receivable | 41 | €16,685 | €19,321 | +€2,636 | +15.8% |
| Cash at bank and in hand | 54/58 | €183,180 | €132,142 | -€51,038 | -27.9% |
| Deferred charges and accrued income | 490/1 | €686 | €665 | -€21 | -3.0% |
| Total equity and liabilities | 10/49 | €264,633 | €247,124 | -€17,509 | -6.6% |
| Equity | 10/15 | €263,185 | €238,437 | -€24,748 | -9.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €258,185 | €233,437 | -€24,748 | -9.6% |
| Distributable reserves | 133 | €258,185 | €233,437 | -€24,748 | -9.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,448 | €8,687 | +€7,239 | +500% |
| Amounts payable within one year | 42/48 | €1,448 | €8,687 | +€7,239 | +500% |
| Trade debts | 44 | €1,448 | €1,153 | -€295 | -20.4% |
| Suppliers | 440/4 | €1,448 | €1,153 | -€295 | -20.4% |
| Taxes, remuneration and social security | 45 | €0 | €7,534 | +€7,534 | |
| Taxes | 450/3 | €0 | €7,534 | +€7,534 | |
| Non-recurring operating income | 76A | - | €17,787 | +€17,787 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,144 | €6,627 | -€3,517 | -34.7% |
| Other operating charges | 640/8 | €1,014 | €1,172 | +€158 | +15.6% |
| Gross operating margin | 9900 | €30,759 | €8,012 | -€22,747 | -74.0% |
| Operating profit (loss) | 9901 | €19,601 | €213 | -€19,388 | -98.9% |
| Financial income | 75/76B | €3,927 | €0 | -€3,927 | -100% |
| Recurring financial income | 75 | €3,927 | €0 | -€3,927 | -100% |
| Financial charges | 65/66B | €497 | €444 | -€53 | -10.7% |
| Recurring financial charges | 65 | €497 | €444 | -€53 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €23,032 | -€231 | -€23,262 | |
| Income taxes | 67/77 | €6,965 | €679 | -€6,285 | -90.2% |
| Profit (loss) for the period | 9904 | €16,067 | -€910 | -€16,977 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,067 | -€910 | -€16,977 |
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 27 October 2026 via checked.be.