Aegiris: 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.
Aegiris
Largest movements
- Cash +€402,856
up €402,856 (+730.0%), from €55,187 to €458,043
- Tangible fixed assets +€57,602
new in 2025: €57,602
- Receivables within one year +€17,648
up €17,648 (+87.2%), from €20,250 to €37,898
of which Other amounts receivable: +€36,688
- Reserves +€301,176
up €301,176 (+1638.0%), from €18,386 to €319,562
- Tax, wage and social debts +€112,321
up €112,321 (+2263.9%), from €4,961 to €117,282
- Other debts +€55,480
up €55,480 (+5137.1%), from €1,080 to €56,560
- Accrued charges and deferred income +€6,132
new in 2025: €6,132
- Gross operating margin +€423,134
up €423,134 (+1838.8%), from €23,011 to €446,145
- Taxes +€94,307
up €94,307 (+2044.2%), from €4,613 to €98,921
- Depreciation +€37,832
new in 2025: €37,832
- Financial charges +€6,329
up €6,329 (+56257.7%), from €11 to €6,340
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,437 | €555,091 | +€479,654 | +635.8% |
| Fixed assets | 21/28 | - | €57,602 | +€57,602 | |
| Tangible fixed assets | 22/27 | - | €57,602 | +€57,602 | |
| Furniture and vehicles | 24 | - | €57,602 | +€57,602 | |
| Current assets | 29/58 | €75,437 | €497,488 | +€422,051 | +559.5% |
| Amounts receivable within one year | 40/41 | €20,250 | €37,898 | +€17,648 | +87.2% |
| Trade receivables | 40 | €20,250 | €1,210 | -€19,040 | -94.0% |
| Other amounts receivable | 41 | - | €36,688 | +€36,688 | |
| Cash at bank and in hand | 54/58 | €55,187 | €458,043 | +€402,856 | +730.0% |
| Deferred charges and accrued income | 490/1 | - | €1,548 | +€1,548 | |
| Total equity and liabilities | 10/49 | €75,437 | €555,091 | +€479,654 | +635.8% |
| Equity | 10/15 | €68,386 | €369,562 | +€301,176 | +440.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €18,386 | €319,562 | +€301,176 | +1638.0% |
| Distributable reserves | 133 | €18,386 | €319,562 | +€301,176 | +1638.0% |
| Amounts payable | 17/49 | €7,051 | €185,529 | +€178,478 | +2531.4% |
| Amounts payable within one year | 42/48 | €7,051 | €179,396 | +€172,346 | +2444.4% |
| Trade debts | 44 | €1,009 | €5,554 | +€4,545 | +450.3% |
| Suppliers | 440/4 | €1,009 | €5,554 | +€4,545 | +450.3% |
| Taxes, remuneration and social security | 45 | €4,961 | €117,282 | +€112,321 | +2263.9% |
| Taxes | 450/3 | €4,961 | €117,282 | +€112,321 | +2263.9% |
| Other amounts payable | 47/48 | €1,080 | €56,560 | +€55,480 | +5137.1% |
| Accrued charges and deferred income | 492/3 | - | €6,132 | +€6,132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €37,832 | +€37,832 | |
| Other operating charges | 640/8 | - | €1,877 | +€1,877 | |
| Gross operating margin | 9900 | €23,011 | €446,145 | +€423,134 | +1838.8% |
| Operating profit (loss) | 9901 | €23,011 | €406,436 | +€383,425 | +1666.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €11 | €6,340 | +€6,329 | +56257.7% |
| Recurring financial charges | 65 | €11 | €6,340 | +€6,329 | +56257.7% |
| Profit (loss) for the period before taxes | 9903 | €23,000 | €400,096 | +€377,097 | +1639.6% |
| Income taxes | 67/77 | €4,613 | €98,921 | +€94,307 | +2044.2% |
| Profit (loss) for the period | 9904 | €18,386 | €301,176 | +€282,789 | +1538.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,386 | €301,176 | +€282,789 | +1538.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.