AEGIR: what changed
Two fiscal 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.
AEGIR
Largest movements
- Cash -€11,700
down €11,700 (-71.7%), from €16,311 to €4,611
mainly Tax, wage and social debts (-€8,678) and Other debts (-€6,500)
- Tangible fixed assets -€8,735
down €8,735 (-78.6%), from €11,119 to €2,384
of which Land and buildings: -€7,360
- Receivables within one year -€3,219
down €3,219 (-42.6%), from €7,565 to €4,346
of which Trade receivables: -€6,969
- Deferred charges and accrued income +€2,568
new in 2025: €2,568
- Tax, wage and social debts -€8,678
down €8,678 (-72.8%), from €11,921 to €3,243
- Other debts -€6,500
down €6,500 (-52.0%), from €12,500 to €6,000
- Profit (loss) carried forward -€6,461
down €6,461 (-95.3%), from €6,781 to €320
- Trade debts +€3,153
up €3,153 (+179.4%), from €1,757 to €4,910
- Current portion of long-term debt -€2,253
down €2,253 (-100.0%), from €2,253 to €0
- Gross operating margin -€29,381
down €29,381 (-65.0%), from €45,224 to €15,844
- Depreciation -€12,190
down €12,190 (-89.9%), from €13,566 to €1,376
- Taxes -€5,540
down €5,540 (-86.1%), from €6,438 to €898
- Other operating charges +€2,342
up €2,342 (+56.1%), from €4,176 to €6,518
- Financial charges -€623
down €623 (-80.2%), from €776 to €154
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.
Cash bridge derived
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 | €35,803 | €14,717 | -€21,086 | -58.9% |
| Fixed assets | 21/28 | €11,927 | €3,192 | -€8,735 | -73.2% |
| Tangible fixed assets | 22/27 | €11,119 | €2,384 | -€8,735 | -78.6% |
| Land and buildings | 22 | €7,360 | €0 | -€7,360 | -100.0% |
| Plant, machinery and equipment | 23 | €1,072 | €783 | -€289 | -27.0% |
| Furniture and vehicles | 24 | €2,687 | €1,601 | -€1,087 | -40.4% |
| Financial fixed assets | 28 | €808 | €808 | = | 0.0% |
| Current assets | 29/58 | €23,876 | €11,525 | -€12,351 | -51.7% |
| Amounts receivable within one year | 40/41 | €7,565 | €4,346 | -€3,219 | -42.6% |
| Trade receivables | 40 | €7,565 | €596 | -€6,969 | -92.1% |
| Other amounts receivable | 41 | - | €3,750 | +€3,750 | |
| Cash at bank and in hand | 54/58 | €16,311 | €4,611 | -€11,700 | -71.7% |
| Deferred charges and accrued income | 490/1 | - | €2,568 | +€2,568 | |
| Total equity and liabilities | 10/49 | €35,803 | €14,717 | -€21,086 | -58.9% |
| Equity | 10/15 | €6,781 | €320 | -€6,461 | -95.3% |
| Profit (loss) carried forward | 14 | €6,781 | €320 | -€6,461 | -95.3% |
| Amounts payable | 17/49 | €29,022 | €14,397 | -€14,626 | -50.4% |
| Amounts payable after more than one year | 17 | €243 | €243 | = | 0.0% |
| Other amounts payable | 178/9 | €243 | €243 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,431 | €14,153 | -€14,278 | -50.2% |
| Current portion of amounts payable after more than one year | 42 | €2,253 | €0 | -€2,253 | -100.0% |
| Trade debts | 44 | €1,757 | €4,910 | +€3,153 | +179.4% |
| Suppliers | 440/4 | €1,757 | €4,910 | +€3,153 | +179.4% |
| Taxes, remuneration and social security | 45 | €11,921 | €3,243 | -€8,678 | -72.8% |
| Taxes | 450/3 | €11,921 | €3,243 | -€8,678 | -72.8% |
| Other amounts payable | 47/48 | €12,500 | €6,000 | -€6,500 | -52.0% |
| Accrued charges and deferred income | 492/3 | €348 | €0 | -€348 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,566 | €1,376 | -€12,190 | -89.9% |
| Other operating charges | 640/8 | €4,176 | €6,518 | +€2,342 | +56.1% |
| Non-recurring operating charges | 66A | - | €7,360 | +€7,360 | |
| Gross operating margin | 9900 | €45,224 | €15,844 | -€29,381 | -65.0% |
| Operating profit (loss) | 9901 | €27,483 | €590 | -€26,892 | -97.9% |
| Financial income | 75/76B | €618 | €0 | -€618 | -100.0% |
| Recurring financial income | 75 | €618 | €0 | -€618 | -100.0% |
| Financial charges | 65/66B | €776 | €154 | -€623 | -80.2% |
| Recurring financial charges | 65 | €776 | €154 | -€623 | -80.2% |
| Profit (loss) for the period before taxes | 9903 | €27,325 | €437 | -€26,888 | -98.4% |
| Income taxes | 67/77 | €6,438 | €898 | -€5,540 | -86.1% |
| Profit (loss) for the period | 9904 | €20,886 | -€461 | -€21,347 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,886 | -€461 | -€21,347 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.