AYP: 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.
AYP
Largest movements
- Cash +€55,570
up €55,570 (+704%), from €7,899 to €63,469
mainly Net result for the year (+€28,035) and Trade debts (+€25,515)
- Intangible fixed assets +€4,062
new in 2025: €4,062
- Receivables within one year +€3,138
up €3,138 (+561%), from €559 to €3,697
of which Other amounts receivable: +€2,626
- Profit (loss) carried forward +€28,035
up €28,035 (+2,530%), from €1,108 to €29,143
- Trade debts +€25,515
up €25,515 (+627%), from €4,069 to €29,583
- Tax, wage and social debts +€8,821
up €8,821 (+3,184%), from €277 to €9,098
of which Taxes: +€6,769
- Gross operating margin +€60,366
up €60,366 (+4,220%), from €1,430 to €61,796
- Staff costs +€25,635
new in 2025: €25,635
- Taxes +€6,492
up €6,492 (+2,343%), from €277 to €6,769
- Turnover -€6,347
down €6,347 (-100%), from €6,347 to €0
- Purchases and services -€4,917
down €4,917 (-100%), from €4,917 to €0
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 | €9,626 | €72,153 | +€62,528 | +650% |
| Formation expenses | 20 | €1,168 | €925 | -€243 | -20.8% |
| Fixed assets | 21/28 | - | €4,062 | +€4,062 | |
| Intangible fixed assets | 21 | - | €4,062 | +€4,062 | |
| Current assets | 29/58 | €8,458 | €67,166 | +€58,708 | +694% |
| Amounts receivable within one year | 40/41 | €559 | €3,697 | +€3,138 | +561% |
| Trade receivables | 40 | €549 | €1,061 | +€512 | +93.3% |
| Other amounts receivable | 41 | €10 | €2,636 | +€2,626 | +26,283% |
| Cash at bank and in hand | 54/58 | €7,899 | €63,469 | +€55,570 | +704% |
| Total equity and liabilities | 10/49 | €9,626 | €72,153 | +€62,528 | +650% |
| Equity | 10/15 | €3,108 | €31,143 | +€28,035 | +902% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,108 | €29,143 | +€28,035 | +2,530% |
| Amounts payable | 17/49 | €6,518 | €41,010 | +€34,493 | +529% |
| Amounts payable within one year | 42/48 | €6,518 | €41,010 | +€34,493 | +529% |
| Trade debts | 44 | €4,069 | €29,583 | +€25,515 | +627% |
| Suppliers | 440/4 | €4,069 | €29,583 | +€25,515 | +627% |
| Taxes, remuneration and social security | 45 | €277 | €9,098 | +€8,821 | +3,184% |
| Taxes | 450/3 | €277 | €7,046 | +€6,769 | +2,443% |
| Remuneration and social security | 454/9 | - | €2,052 | +€2,052 | |
| Other amounts payable | 47/48 | €2,172 | €2,329 | +€157 | +7.2% |
| Turnover | 70 | €6,347 | €0 | -€6,347 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,917 | €0 | -€4,917 | -100% |
| Remuneration, social security and pensions | 62 | - | €25,635 | +€25,635 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45 | €1,181 | +€1,136 | +2,520% |
| Other operating charges | 640/8 | - | €111 | +€111 | |
| Gross operating margin | 9900 | €1,430 | €61,796 | +€60,366 | +4,220% |
| Operating profit (loss) | 9901 | €1,385 | €34,870 | +€33,485 | +2,417% |
| Financial charges | 65/66B | - | €67 | +€67 | |
| Recurring financial charges | 65 | - | €67 | +€67 | |
| Profit (loss) for the period before taxes | 9903 | €1,385 | €34,804 | +€33,418 | +2,412% |
| Income taxes | 67/77 | €277 | €6,769 | +€6,492 | +2,343% |
| Profit (loss) for the period | 9904 | €1,108 | €28,035 | +€26,927 | +2,430% |
| Profit (loss) for the period to be appropriated | 9905 | €1,108 | €28,035 | +€26,927 | +2,430% |
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 26 October 2026 via checked.be.