AEGIS: 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.
AEGIS
Largest movements
- Cash +€32,198
up €32,198 (+37.0%), from €86,940 to €119,137
mainly Net result for the year (+€70,824) and Deferred charges and accrued income (+€3,560)
- Receivables within one year +€15,787
up €15,787 (+152.5%), from €10,350 to €26,137
of which Trade receivables: +€9,930
- Deferred charges and accrued income -€3,560
down €3,560 (-86.6%), from €4,111 to €551
- Tangible fixed assets +€2,231
up €2,231 (+77.5%), from €2,879 to €5,110
of which Plant, machinery and equipment: +€1,494
- Reserves +€69,191
up €69,191 (+117.9%), from €58,697 to €127,888
- Tax, wage and social debts -€17,773
down €17,773 (-53.9%), from €32,973 to €15,200
of which Taxes: -€16,464
- Other debts -€5,303
down €5,303 (-76.5%), from €6,936 to €1,633
- Gross operating margin +€6,521
up €6,521 (+7.6%), from €85,513 to €92,034
- Taxes -€4,569
down €4,569 (-19.4%), from €23,522 to €18,954
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 | €104,280 | €150,935 | +€46,655 | +44.7% |
| Fixed assets | 21/28 | €2,879 | €5,110 | +€2,231 | +77.5% |
| Tangible fixed assets | 22/27 | €2,879 | €5,110 | +€2,231 | +77.5% |
| Plant, machinery and equipment | 23 | €2,086 | €3,581 | +€1,494 | +71.6% |
| Furniture and vehicles | 24 | €793 | €1,529 | +€737 | +93.0% |
| Current assets | 29/58 | €101,400 | €145,825 | +€44,424 | +43.8% |
| Amounts receivable within one year | 40/41 | €10,350 | €26,137 | +€15,787 | +152.5% |
| Trade receivables | 40 | €10,350 | €20,280 | +€9,930 | +95.9% |
| Other amounts receivable | 41 | - | €5,857 | +€5,857 | |
| Cash at bank and in hand | 54/58 | €86,940 | €119,137 | +€32,198 | +37.0% |
| Deferred charges and accrued income | 490/1 | €4,111 | €551 | -€3,560 | -86.6% |
| Total equity and liabilities | 10/49 | €104,280 | €150,935 | +€46,655 | +44.7% |
| Equity | 10/15 | €63,697 | €132,888 | +€69,191 | +108.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €58,697 | €127,888 | +€69,191 | +117.9% |
| Distributable reserves | 133 | €58,697 | €127,888 | +€69,191 | +117.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €40,583 | €18,047 | -€22,536 | -55.5% |
| Amounts payable within one year | 42/48 | €40,583 | €18,047 | -€22,536 | -55.5% |
| Trade debts | 44 | €674 | €1,214 | +€540 | +80.2% |
| Suppliers | 440/4 | €674 | €1,214 | +€540 | +80.2% |
| Taxes, remuneration and social security | 45 | €32,973 | €15,200 | -€17,773 | -53.9% |
| Taxes | 450/3 | €29,784 | €13,320 | -€16,464 | -55.3% |
| Remuneration and social security | 454/9 | €3,189 | €1,880 | -€1,309 | -41.0% |
| Other amounts payable | 47/48 | €6,936 | €1,633 | -€5,303 | -76.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,001 | €1,345 | +€344 | +34.4% |
| Other operating charges | 640/8 | €377 | €203 | -€174 | -46.3% |
| Gross operating margin | 9900 | €85,513 | €92,034 | +€6,521 | +7.6% |
| Operating profit (loss) | 9901 | €84,135 | €90,487 | +€6,352 | +7.5% |
| Financial income | 75/76B | - | €38 | +€38 | |
| Recurring financial income | 75 | - | €38 | +€38 | |
| Financial charges | 65/66B | €1,116 | €748 | -€369 | -33.0% |
| Recurring financial charges | 65 | €1,116 | €748 | -€369 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €83,019 | €89,777 | +€6,758 | +8.1% |
| Income taxes | 67/77 | €23,522 | €18,954 | -€4,569 | -19.4% |
| Profit (loss) for the period | 9904 | €59,497 | €70,824 | +€11,327 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,497 | €70,824 | +€11,327 | +19.0% |
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 8 October 2026 via checked.be.