Beenhouwerij Ayoub: 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.
Beenhouwerij Ayoub
Largest movements
- Receivables within one year +€144,078
up €144,078 (+76.8%), from €187,688 to €331,766
of which Trade receivables: +€137,277
- Tangible fixed assets +€56,711
up €56,711 (+49.4%), from €114,857 to €171,568
of which Furniture and vehicles: +€63,224
- Cash -€18,937
down €18,937 (-23.9%), from €79,305 to €60,368
mainly Receivables within one year (-€144,078) and Investment in fixed assets (net) (-€105,189)
- Stocks and contracts +€7,685
up €7,685 (+13.3%), from €57,638 to €65,323
- Advances received +€162,318
up €162,318 (+112%), from €145,244 to €307,562
- Trade debts -€105,168
down €105,168 (-51.7%), from €203,580 to €98,412
- Tax, wage and social debts +€51,572
up €51,572 (+352%), from €14,659 to €66,231
of which Remuneration and social security: +€47,850
- Other debts +€50,195
up €50,195 (+222%), from €22,660 to €72,855
- Reserves +€30,000
up €30,000 (+85.7%), from €35,000 to €65,000
- Gross operating margin +€174,564
up €174,564 (+74.8%), from €233,495 to €408,058
- Staff costs +€126,354
up €126,354 (+72.4%), from €174,577 to €300,931
- Depreciation +€19,294
up €19,294 (+66.1%), from €29,185 to €48,478
- Taxes +€11,746
up €11,746 (+123%), from €9,522 to €21,268
- Financial income +€6,240
up €6,240 (+7,100%), from €88 to €6,328
of which Non-recurring financial income: +€5,223
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 | €441,188 | €630,725 | +€189,537 | +43.0% |
| Fixed assets | 21/28 | €116,557 | €173,268 | +€56,711 | +48.7% |
| Tangible fixed assets | 22/27 | €114,857 | €171,568 | +€56,711 | +49.4% |
| Plant, machinery and equipment | 23 | €41,171 | €38,309 | -€2,862 | -7.0% |
| Furniture and vehicles | 24 | €49,715 | €112,939 | +€63,224 | +127% |
| Other tangible fixed assets | 26 | €23,972 | €20,321 | -€3,651 | -15.2% |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €324,631 | €457,457 | +€132,826 | +40.9% |
| Stocks and contracts in progress | 3 | €57,638 | €65,323 | +€7,685 | +13.3% |
| Stocks | 30/36 | €57,638 | €65,323 | +€7,685 | +13.3% |
| Amounts receivable within one year | 40/41 | €187,688 | €331,766 | +€144,078 | +76.8% |
| Trade receivables | 40 | €185,264 | €322,541 | +€137,277 | +74.1% |
| Other amounts receivable | 41 | €2,424 | €9,225 | +€6,801 | +281% |
| Cash at bank and in hand | 54/58 | €79,305 | €60,368 | -€18,937 | -23.9% |
| Total equity and liabilities | 10/49 | €441,188 | €630,725 | +€189,537 | +43.0% |
| Equity | 10/15 | €55,045 | €85,666 | +€30,621 | +55.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,000 | €65,000 | +€30,000 | +85.7% |
| Distributable reserves | 133 | €35,000 | €65,000 | +€30,000 | +85.7% |
| Profit (loss) carried forward | 14 | €1,445 | €2,066 | +€621 | +43.0% |
| Amounts payable | 17/49 | €386,143 | €545,059 | +€158,916 | +41.2% |
| Amounts payable within one year | 42/48 | €386,143 | €545,059 | +€158,916 | +41.2% |
| Trade debts | 44 | €203,580 | €98,412 | -€105,168 | -51.7% |
| Suppliers | 440/4 | €203,580 | €98,412 | -€105,168 | -51.7% |
| Advances received on contracts in progress | 46 | €145,244 | €307,562 | +€162,318 | +112% |
| Taxes, remuneration and social security | 45 | €14,659 | €66,231 | +€51,572 | +352% |
| Taxes | 450/3 | €1,340 | €5,061 | +€3,721 | +278% |
| Remuneration and social security | 454/9 | €13,319 | €61,169 | +€47,850 | +359% |
| Other amounts payable | 47/48 | €22,660 | €72,855 | +€50,195 | +222% |
| Remuneration, social security and pensions | 62 | €174,577 | €300,931 | +€126,354 | +72.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,185 | €48,478 | +€19,294 | +66.1% |
| Other operating charges | 640/8 | €4,266 | €9,038 | +€4,773 | +112% |
| Gross operating margin | 9900 | €233,495 | €408,058 | +€174,564 | +74.8% |
| Operating profit (loss) | 9901 | €25,468 | €49,611 | +€24,143 | +94.8% |
| Financial income | 75/76B | €88 | €6,328 | +€6,240 | +7,100% |
| Recurring financial income | 75 | €88 | €1,106 | +€1,018 | +1,158% |
| Non-recurring financial income | 76B | - | €5,223 | +€5,223 | |
| Financial charges | 65/66B | €115 | €4,050 | +€3,936 | +3,433% |
| Recurring financial charges | 65 | €115 | €4,050 | +€3,936 | +3,433% |
| Profit (loss) for the period before taxes | 9903 | €25,441 | €51,889 | +€26,448 | +104% |
| Income taxes | 67/77 | €9,522 | €21,268 | +€11,746 | +123% |
| Profit (loss) for the period | 9904 | €15,919 | €30,621 | +€14,702 | +92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,919 | €30,621 | +€14,702 | +92.4% |
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 1 November 2026 via checked.be.