AYZO: 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.
AYZO
Largest movements
- Receivables within one year -€196,077
down €196,077 (-77.0%), from €254,535 to €58,457
of which Trade receivables: -€193,203
- Cash +€91,230
up €91,230 (+29.7%), from €307,250 to €398,480
mainly Receivables within one year (+€196,077) and Net result for the year (+€100,723)
- Receivables after one year -€31,250
down €31,250 (-100.0%), from €31,250 to €0
- Financial fixed assets -€25,000
down €25,000 (-100.0%), from €25,000 to €0
- Trade debts -€142,231
down €142,231 (-82.8%), from €171,757 to €29,526
- Debts after one year -€83,769
down €83,769 (-13.5%), from €620,984 to €537,216
of which Financial debts: -€72,876
- Reserves +€55,401
up €55,401 (+6.6%), from €833,671 to €889,072
of which Distributable reserves: +€55,401
- Gross operating margin -€24,845
down €24,845 (-10.4%), from €239,914 to €215,069
- Depreciation -€23,623
down €23,623 (-31.0%), from €76,266 to €52,644
- Financial charges -€2,898
down €2,898 (-13.3%), from €21,811 to €18,913
- Financial income +€2,672
up €2,672 (+128.5%), from €2,078 to €4,750
- Other operating charges +€2,543
up €2,543 (+70.8%), from €3,594 to €6,136
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 | €1,775,424 | €1,597,094 | -€178,330 | -10.0% |
| Fixed assets | 21/28 | €1,179,275 | €1,139,437 | -€39,838 | -3.4% |
| Intangible fixed assets | 21 | €469 | €0 | -€469 | -100.0% |
| Tangible fixed assets | 22/27 | €1,153,805 | €1,139,437 | -€14,368 | -1.2% |
| Land and buildings | 22 | €1,139,850 | €1,127,446 | -€12,404 | -1.1% |
| Plant, machinery and equipment | 23 | €3,153 | €5,393 | +€2,239 | +71.0% |
| Furniture and vehicles | 24 | €10,802 | €6,598 | -€4,203 | -38.9% |
| Financial fixed assets | 28 | €25,000 | €0 | -€25,000 | -100.0% |
| Current assets | 29/58 | €596,150 | €457,657 | -€138,492 | -23.2% |
| Amounts receivable after more than one year | 29 | €31,250 | €0 | -€31,250 | -100.0% |
| Other amounts receivable | 291 | €31,250 | €0 | -€31,250 | -100.0% |
| Amounts receivable within one year | 40/41 | €254,535 | €58,457 | -€196,077 | -77.0% |
| Trade receivables | 40 | €247,602 | €54,398 | -€193,203 | -78.0% |
| Other amounts receivable | 41 | €6,933 | €4,059 | -€2,874 | -41.5% |
| Cash at bank and in hand | 54/58 | €307,250 | €398,480 | +€91,230 | +29.7% |
| Deferred charges and accrued income | 490/1 | €3,115 | €719 | -€2,396 | -76.9% |
| Total equity and liabilities | 10/49 | €1,775,424 | €1,597,094 | -€178,330 | -10.0% |
| Equity | 10/15 | €852,271 | €907,672 | +€55,401 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €833,671 | €889,072 | +€55,401 | +6.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €158,281 | €158,281 | = | 0.0% |
| Distributable reserves | 133 | €675,390 | €730,791 | +€55,401 | +8.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €30,030 | €30,030 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €30,030 | €30,030 | = | 0.0% |
| Pensions and similar obligations | 160 | €30,030 | €30,030 | = | 0.0% |
| Amounts payable | 17/49 | €893,123 | €659,392 | -€233,732 | -26.2% |
| Amounts payable after more than one year | 17 | €620,984 | €537,216 | -€83,769 | -13.5% |
| Financial debts | 170/4 | €569,193 | €496,317 | -€72,876 | -12.8% |
| Other amounts payable | 178/9 | €51,791 | €40,898 | -€10,893 | -21.0% |
| Amounts payable within one year | 42/48 | €272,139 | €119,419 | -€152,720 | -56.1% |
| Current portion of amounts payable after more than one year | 42 | €73,099 | €72,882 | -€217 | -0.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €171,757 | €29,526 | -€142,231 | -82.8% |
| Suppliers | 440/4 | €171,757 | €29,526 | -€142,231 | -82.8% |
| Taxes, remuneration and social security | 45 | €25,617 | €15,346 | -€10,271 | -40.1% |
| Taxes | 450/3 | €25,617 | €15,346 | -€10,271 | -40.1% |
| Other amounts payable | 47/48 | €1,666 | €1,666 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €2,757 | +€2,757 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,266 | €52,644 | -€23,623 | -31.0% |
| Other operating charges | 640/8 | €3,594 | €6,136 | +€2,543 | +70.8% |
| Gross operating margin | 9900 | €239,914 | €215,069 | -€24,845 | -10.4% |
| Operating profit (loss) | 9901 | €160,054 | €156,289 | -€3,765 | -2.4% |
| Financial income | 75/76B | €2,078 | €4,750 | +€2,672 | +128.5% |
| Recurring financial income | 75 | €2,078 | €4,750 | +€2,672 | +128.5% |
| Financial charges | 65/66B | €21,811 | €18,913 | -€2,898 | -13.3% |
| Recurring financial charges | 65 | €21,811 | €18,913 | -€2,898 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €140,321 | €142,126 | +€1,805 | +1.3% |
| Income taxes | 67/77 | €39,925 | €41,404 | +€1,479 | +3.7% |
| Profit (loss) for the period | 9904 | €100,396 | €100,723 | +€326 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €100,396 | €100,723 | +€326 | +0.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.