AEGERIA: 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.
AEGERIA
Largest movements
- Cash -€28,479
down €28,479 (-55.1%), from €51,694 to €23,215
mainly Net result for the year (-€16,220) and Tax, wage and social debts (-€14,470)
- Tangible fixed assets -€4,327
down €4,327 (-35.0%), from €12,358 to €8,031
- Receivables within one year -€1,083
down €1,083 (-17.9%), from €6,058 to €4,975
- Profit (loss) carried forward -€16,220
down €16,220 (-65.9%), from -€24,629 to -€40,849
- Tax, wage and social debts -€14,470
down €14,470 (-97.5%), from €14,845 to €375
- Current portion of long-term debt -€3,243
no longer reported in 2025 (was €3,243)
- Gross operating margin +€8,733
up €8,733 (+48.6%), from -€17,973 to -€9,241
- Depreciation +€676
up €676 (+13.0%), from €5,213 to €5,889
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 | €70,821 | €36,947 | -€33,874 | -47.8% |
| Fixed assets | 21/28 | €12,358 | €8,031 | -€4,327 | -35.0% |
| Tangible fixed assets | 22/27 | €12,358 | €8,031 | -€4,327 | -35.0% |
| Furniture and vehicles | 24 | €12,358 | €8,031 | -€4,327 | -35.0% |
| Current assets | 29/58 | €58,463 | €28,916 | -€29,547 | -50.5% |
| Amounts receivable within one year | 40/41 | €6,058 | €4,975 | -€1,083 | -17.9% |
| Other amounts receivable | 41 | €6,058 | €4,975 | -€1,083 | -17.9% |
| Cash at bank and in hand | 54/58 | €51,694 | €23,215 | -€28,479 | -55.1% |
| Deferred charges and accrued income | 490/1 | €711 | €726 | +€15 | +2.1% |
| Total equity and liabilities | 10/49 | €70,821 | €36,947 | -€33,874 | -47.8% |
| Equity | 10/15 | €50,812 | €34,592 | -€16,220 | -31.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €72,441 | €72,441 | = | 0.0% |
| Distributable reserves | 133 | €72,441 | €72,441 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,629 | -€40,849 | -€16,220 | -65.9% |
| Amounts payable | 17/49 | €20,009 | €2,355 | -€17,654 | -88.2% |
| Amounts payable within one year | 42/48 | €18,809 | €1,355 | -€17,454 | -92.8% |
| Current portion of amounts payable after more than one year | 42 | €3,243 | - | -€3,243 | |
| Trade debts | 44 | €721 | €980 | +€259 | +35.9% |
| Suppliers | 440/4 | €721 | €980 | +€259 | +35.9% |
| Taxes, remuneration and social security | 45 | €14,845 | €375 | -€14,470 | -97.5% |
| Taxes | 450/3 | €14,845 | €375 | -€14,470 | -97.5% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,000 | -€200 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,213 | €5,889 | +€676 | +13.0% |
| Other operating charges | 640/8 | €1,001 | €842 | -€159 | -15.9% |
| Gross operating margin | 9900 | -€17,973 | -€9,241 | +€8,733 | +48.6% |
| Operating profit (loss) | 9901 | -€24,187 | -€15,972 | +€8,215 | +34.0% |
| Financial income | 75/76B | €128 | €59 | -€68 | -53.7% |
| Recurring financial income | 75 | €128 | €59 | -€68 | -53.7% |
| Financial charges | 65/66B | €276 | €157 | -€119 | -43.2% |
| Recurring financial charges | 65 | €276 | €157 | -€119 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,336 | -€16,070 | +€8,266 | +34.0% |
| Income taxes | 67/77 | €293 | €150 | -€143 | -48.9% |
| Profit (loss) for the period | 9904 | -€24,629 | -€16,220 | +€8,410 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,629 | -€16,220 | +€8,410 | +34.1% |
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.