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 -€90,702
down €90,702 (-72.6%), from €124,960 to €34,258
mainly Other debts (-€77,000) and Accrued charges and deferred income (-€30,620)
- Other debts -€77,000
down €77,000 (-2.6%), from €3.0m to €2.9m
- Other operating charges -€7,017
down €7,017 (-77.7%), from €9,031 to €2,014
- Gross operating margin +€6,229
up €6,229 (+5.4%), from €115,542 to €121,771
- Depreciation +€4,562
up €4,562 (+662.5%), from €689 to €5,251
- Taxes +€3,077
up €3,077 (+398.9%), from €771 to €3,849
- Financial charges -€2,871
down €2,871 (-94.5%), from €3,039 to €168
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 | €4,860,070 | €4,760,074 | -€99,995 | -2.1% |
| Fixed assets | 21/28 | €4,706,235 | €4,700,984 | -€5,251 | -0.1% |
| Tangible fixed assets | 22/27 | €15,064 | €9,813 | -€5,251 | -34.9% |
| Furniture and vehicles | 24 | €15,064 | €9,813 | -€5,251 | -34.9% |
| Financial fixed assets | 28 | €4,691,171 | €4,691,171 | = | 0.0% |
| Current assets | 29/58 | €153,834 | €59,090 | -€94,744 | -61.6% |
| Amounts receivable within one year | 40/41 | €27,731 | €10,065 | -€17,666 | -63.7% |
| Trade receivables | 40 | €16,172 | - | -€16,172 | |
| Other amounts receivable | 41 | €11,559 | €10,065 | -€1,493 | -12.9% |
| Cash at bank and in hand | 54/58 | €124,960 | €34,258 | -€90,702 | -72.6% |
| Deferred charges and accrued income | 490/1 | €1,143 | €14,766 | +€13,624 | +1192.1% |
| Total equity and liabilities | 10/49 | €4,860,070 | €4,760,074 | -€99,995 | -2.1% |
| Equity | 10/15 | €1,810,341 | €1,817,514 | +€7,172 | +0.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,788,341 | €1,795,514 | +€7,172 | +0.4% |
| Amounts payable | 17/49 | €3,049,728 | €2,942,561 | -€107,168 | -3.5% |
| Amounts payable within one year | 42/48 | €3,018,303 | €2,941,755 | -€76,548 | -2.5% |
| Trade debts | 44 | €193 | €4,492 | +€4,299 | +2227.0% |
| Suppliers | 440/4 | €193 | €4,492 | +€4,299 | +2227.0% |
| Taxes, remuneration and social security | 45 | €18,110 | €14,263 | -€3,847 | -21.2% |
| Taxes | 450/3 | €8,779 | €6,085 | -€2,695 | -30.7% |
| Remuneration and social security | 454/9 | €9,331 | €8,178 | -€1,153 | -12.4% |
| Other amounts payable | 47/48 | €3,000,000 | €2,923,000 | -€77,000 | -2.6% |
| Accrued charges and deferred income | 492/3 | €31,425 | €806 | -€30,620 | -97.4% |
| Remuneration, social security and pensions | 62 | €103,635 | €103,317 | -€318 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €689 | €5,251 | +€4,562 | +662.5% |
| Other operating charges | 640/8 | €9,031 | €2,014 | -€7,017 | -77.7% |
| Gross operating margin | 9900 | €115,542 | €121,771 | +€6,229 | +5.4% |
| Operating profit (loss) | 9901 | €2,187 | €11,189 | +€9,002 | +411.6% |
| Financial charges | 65/66B | €3,039 | €168 | -€2,871 | -94.5% |
| Recurring financial charges | 65 | €3,039 | €168 | -€2,871 | -94.5% |
| Profit (loss) for the period before taxes | 9903 | -€852 | €11,021 | +€11,873 | |
| Income taxes | 67/77 | €771 | €3,849 | +€3,077 | +398.9% |
| Profit (loss) for the period | 9904 | -€1,624 | €7,172 | +€8,796 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,624 | €7,172 | +€8,796 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.