AEGIST CONSEIL: 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.
AEGIST CONSEIL
Largest movements
- Tangible fixed assets +€9,481
up €9,481 (+1,164%), from €814 to €10,296
of which Furniture and vehicles: +€9,855
- Receivables after one year -€6,940
down €6,940 (-66.0%), from €10,517 to €3,577
of which Trade receivables: -€10,517
- Financial fixed assets +€5,000
up €5,000 (+280%), from €1,783 to €6,783
- Receivables within one year +€4,306
up €4,306 (+14.5%), from €29,664 to €33,970
of which Other amounts receivable: +€10,236
- Cash +€1,976
up €1,976 (+2.3%), from €85,557 to €87,532
mainly Receivables after one year (+€6,940) and Net result for the year (+€5,868)
- Reserves +€5,850
up €5,850 (+9.5%), from €61,360 to €67,210
of which Distributable reserves: +€5,850
- Trade debts +€4,745
up €4,745 (+40.8%), from €11,625 to €16,370
- Tax, wage and social debts +€3,384
up €3,384 (+158%), from €2,144 to €5,528
- Gross operating margin +€8,315
up €8,315 (+199%), from €4,180 to €12,494
- Taxes +€2,465
up €2,465 (+204%), from €1,211 to €3,677
- Other operating charges +€1,489
up €1,489, from €0 to €1,489
- Depreciation +€723
up €723 (+235%), from €308 to €1,031
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.
Derived cash bridge
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 | €129,144 | €143,141 | +€13,997 | +10.8% |
| Fixed assets | 21/28 | €2,597 | €17,079 | +€14,481 | +558% |
| Tangible fixed assets | 22/27 | €814 | €10,296 | +€9,481 | +1,164% |
| Plant, machinery and equipment | 23 | €814 | €440 | -€374 | -45.9% |
| Furniture and vehicles | 24 | - | €9,855 | +€9,855 | |
| Financial fixed assets | 28 | €1,783 | €6,783 | +€5,000 | +280% |
| Current assets | 29/58 | €126,547 | €126,062 | -€485 | -0.4% |
| Amounts receivable after more than one year | 29 | €10,517 | €3,577 | -€6,940 | -66.0% |
| Trade receivables | 290 | €10,517 | €0 | -€10,517 | -100% |
| Other amounts receivable | 291 | - | €3,577 | +€3,577 | |
| Amounts receivable within one year | 40/41 | €29,664 | €33,970 | +€4,306 | +14.5% |
| Trade receivables | 40 | €28,759 | €22,829 | -€5,930 | -20.6% |
| Other amounts receivable | 41 | €905 | €11,141 | +€10,236 | +1,131% |
| Cash at bank and in hand | 54/58 | €85,557 | €87,532 | +€1,976 | +2.3% |
| Deferred charges and accrued income | 490/1 | €809 | €983 | +€174 | +21.5% |
| Total equity and liabilities | 10/49 | €129,144 | €143,141 | +€13,997 | +10.8% |
| Equity | 10/15 | €115,375 | €121,242 | +€5,868 | +5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,360 | €67,210 | +€5,850 | +9.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €59,500 | €65,350 | +€5,850 | +9.8% |
| Profit (loss) carried forward | 14 | €35,415 | €35,432 | +€18 | 0.0% |
| Amounts payable | 17/49 | €13,769 | €21,898 | +€8,129 | +59.0% |
| Amounts payable within one year | 42/48 | €13,769 | €21,898 | +€8,129 | +59.0% |
| Trade debts | 44 | €11,625 | €16,370 | +€4,745 | +40.8% |
| Suppliers | 440/4 | €11,625 | €16,370 | +€4,745 | +40.8% |
| Taxes, remuneration and social security | 45 | €2,144 | €5,528 | +€3,384 | +158% |
| Taxes | 450/3 | €2,144 | €5,528 | +€3,384 | +158% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €308 | €1,031 | +€723 | +235% |
| Other operating charges | 640/8 | €0 | €1,489 | +€1,489 | |
| Gross operating margin | 9900 | €4,180 | €12,494 | +€8,315 | +199% |
| Operating profit (loss) | 9901 | €3,872 | €9,975 | +€6,103 | +158% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €518 | €431 | -€87 | -16.8% |
| Recurring financial charges | 65 | €518 | €431 | -€87 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €3,355 | €9,544 | +€6,190 | +185% |
| Income taxes | 67/77 | €1,211 | €3,677 | +€2,465 | +204% |
| Profit (loss) for the period | 9904 | €2,143 | €5,868 | +€3,724 | +174% |
| Profit (loss) for the period to be appropriated | 9905 | €2,143 | €5,868 | +€3,724 | +174% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.