AYA SOFIA: what changed
AYA SOFIA
Largest movements
- Receivables within one year -€60,520
down €60,520 (-46.8%), from €129,267 to €68,747
of which Other amounts receivable: -€58,940
- Stocks and contracts +€8,723
up €8,723 (+228%), from €3,827 to €12,550
- Cash -€8,145
down €8,145 (-54.4%), from €14,961 to €6,817
mainly Net result for the year (-€37,353) and Trade debts (-€26,591)
- Tangible fixed assets -€3,631
down €3,631 (-73.4%), from €4,951 to €1,319
of which Furniture and vehicles: -€2,132
- Profit (loss) carried forward -€37,353
down €37,353, from €22,391 to -€14,962
- Trade debts -€26,591
down €26,591 (-71.9%), from €36,968 to €10,377
- Other debts +€5,000
new in 2025: €5,000
- Tax, wage and social debts -€4,842
down €4,842 (-29.7%), from €16,324 to €11,483
of which Remuneration and social security: -€2,680
- Other operating charges +€39,350
up €39,350 (+280%), from €14,039 to €53,389
- Gross operating margin -€24,061
down €24,061 (-26.6%), from €90,309 to €66,248
- Staff costs -€19,436
down €19,436 (-31.7%), from €61,353 to €41,917
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,720 | €91,935 | -€63,785 | -41.0% |
| Fixed assets | 21/28 | €6,423 | €2,791 | -€3,631 | -56.5% |
| Tangible fixed assets | 22/27 | €4,951 | €1,319 | -€3,631 | -73.4% |
| Plant, machinery and equipment | 23 | €2,170 | €670 | -€1,500 | -69.1% |
| Furniture and vehicles | 24 | €2,780 | €649 | -€2,132 | -76.7% |
| Financial fixed assets | 28 | €1,472 | €1,472 | = | 0.0% |
| Current assets | 29/58 | €149,298 | €89,144 | -€60,154 | -40.3% |
| Stocks and contracts in progress | 3 | €3,827 | €12,550 | +€8,723 | +228% |
| Stocks | 30/36 | €3,827 | €12,550 | +€8,723 | +228% |
| Amounts receivable within one year | 40/41 | €129,267 | €68,747 | -€60,520 | -46.8% |
| Trade receivables | 40 | €27,812 | €26,231 | -€1,580 | -5.7% |
| Other amounts receivable | 41 | €101,456 | €42,516 | -€58,940 | -58.1% |
| Cash at bank and in hand | 54/58 | €14,961 | €6,817 | -€8,145 | -54.4% |
| Deferred charges and accrued income | 490/1 | €1,242 | €1,031 | -€212 | -17.0% |
| Total equity and liabilities | 10/49 | €155,720 | €91,935 | -€63,785 | -41.0% |
| Equity | 10/15 | €42,851 | €5,498 | -€37,353 | -87.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,391 | -€14,962 | -€37,353 | |
| Amounts payable | 17/49 | €112,869 | €86,437 | -€26,432 | -23.4% |
| Amounts payable within one year | 42/48 | €112,869 | €86,437 | -€26,432 | -23.4% |
| Financial debts | 43 | €4 | €4 | = | 0.0% |
| Credit institutions | 430/8 | €4 | €4 | = | 0.0% |
| Trade debts | 44 | €36,968 | €10,377 | -€26,591 | -71.9% |
| Suppliers | 440/4 | €36,968 | €10,377 | -€26,591 | -71.9% |
| Advances received on contracts in progress | 46 | €59,573 | €59,573 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €16,324 | €11,483 | -€4,842 | -29.7% |
| Taxes | 450/3 | €8,932 | €6,770 | -€2,162 | -24.2% |
| Remuneration and social security | 454/9 | €7,393 | €4,713 | -€2,680 | -36.2% |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Remuneration, social security and pensions | 62 | €61,353 | €41,917 | -€19,436 | -31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,631 | €3,631 | = | 0.0% |
| Other operating charges | 640/8 | €14,039 | €53,389 | +€39,350 | +280% |
| Gross operating margin | 9900 | €90,309 | €66,248 | -€24,061 | -26.6% |
| Operating profit (loss) | 9901 | €11,285 | -€32,690 | -€43,976 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €312 | €141 | -€171 | -54.9% |
| Recurring financial charges | 65 | €312 | €141 | -€171 | -54.9% |
| Profit (loss) for the period before taxes | 9903 | €10,973 | -€32,831 | -€43,804 | |
| Income taxes | 67/77 | €3,847 | €4,522 | +€674 | +17.5% |
| Profit (loss) for the period | 9904 | €7,126 | -€37,353 | -€44,479 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,126 | -€37,353 | -€44,479 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.