Aegidius Law: what changed
Aegidius Law
Largest movements
- Cash +€5,583
up €5,583 (+24.7%), from €22,594 to €28,178
mainly Net result for the year (+€13,063) and Trade debts (+€165)
- Receivables within one year +€3,478
up €3,478 (+41.4%), from €8,395 to €11,873
of which Trade receivables: +€3,119
- Tangible fixed assets +€1,184
up €1,184 (+122%), from €970 to €2,154
- Reserves +€13,063
up €13,063 (+177%), from €7,398 to €20,461
- Other debts -€1,522
down €1,522 (-28.1%), from €5,406 to €3,884
- Tax, wage and social debts -€1,430
down €1,430 (-14.5%), from €9,882 to €8,452
of which Taxes: -€3,230
- Gross operating margin +€6,790
up €6,790 (+56.0%), from €12,128 to €18,917
- Taxes +€1,879
up €1,879 (+65.0%), from €2,890 to €4,769
- Depreciation -€901
down €901 (-86.5%), from €1,042 to €141
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 | €31,959 | €42,237 | +€10,277 | +32.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €970 | €2,154 | +€1,184 | +122% |
| Tangible fixed assets | 22/27 | €970 | €2,154 | +€1,184 | +122% |
| Furniture and vehicles | 24 | €970 | €2,154 | +€1,184 | +122% |
| Current assets | 29/58 | €30,990 | €40,083 | +€9,093 | +29.3% |
| Amounts receivable within one year | 40/41 | €8,395 | €11,873 | +€3,478 | +41.4% |
| Trade receivables | 40 | €8,395 | €11,514 | +€3,119 | +37.2% |
| Other amounts receivable | 41 | €0 | €359 | +€359 | |
| Cash at bank and in hand | 54/58 | €22,594 | €28,178 | +€5,583 | +24.7% |
| Deferred charges and accrued income | 490/1 | - | €32 | +€32 | |
| Total equity and liabilities | 10/49 | €31,959 | €42,237 | +€10,277 | +32.2% |
| Equity | 10/15 | €11,398 | €24,461 | +€13,063 | +115% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €7,398 | €20,461 | +€13,063 | +177% |
| Distributable reserves | 133 | €7,398 | €20,461 | +€13,063 | +177% |
| Amounts payable | 17/49 | €20,561 | €17,775 | -€2,786 | -13.5% |
| Amounts payable within one year | 42/48 | €20,561 | €17,775 | -€2,786 | -13.5% |
| Trade debts | 44 | €5,274 | €5,439 | +€165 | +3.1% |
| Suppliers | 440/4 | €5,274 | €5,439 | +€165 | +3.1% |
| Taxes, remuneration and social security | 45 | €9,882 | €8,452 | -€1,430 | -14.5% |
| Taxes | 450/3 | €9,882 | €6,652 | -€3,230 | -32.7% |
| Remuneration and social security | 454/9 | €0 | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €5,406 | €3,884 | -€1,522 | -28.1% |
| Remuneration, social security and pensions | 62 | €47 | €126 | +€79 | +170% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,042 | €141 | -€901 | -86.5% |
| Other operating charges | 640/8 | €692 | €818 | +€126 | +18.2% |
| Gross operating margin | 9900 | €12,128 | €18,917 | +€6,790 | +56.0% |
| Operating profit (loss) | 9901 | €10,347 | €17,832 | +€7,485 | +72.3% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €59 | €5 | -€54 | -91.6% |
| Recurring financial charges | 65 | €59 | €5 | -€54 | -91.6% |
| Profit (loss) for the period before taxes | 9903 | €10,288 | €17,832 | +€7,544 | +73.3% |
| Income taxes | 67/77 | €2,890 | €4,769 | +€1,879 | +65.0% |
| Profit (loss) for the period | 9904 | €7,398 | €13,063 | +€5,665 | +76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,398 | €13,063 | +€5,665 | +76.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.