Aegten: 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.
What changed
Aegten
NACE 46.216, Wholesale of agricultural produce and animal feed, general range
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€115,625
2024 · €89,183+€26,442
Equity
€4.7m
2024 · €4.6m+€115,625
Cash
€234,135
2024 · €147,429+€86,705
Balance sheet total
€9.1m
2024 · €8.3m+€807,987
Largest movements
Assets
- Stocks and contracts +€531,314
up €531,314 (+11.8%), from €4.5m to €5.0m
- Receivables within one year +€231,663
up €231,663 (+11.8%), from €2.0m to €2.2m
of which Trade receivables: +€227,736
- Tangible fixed assets -€117,890
down €117,890 (-12.9%), from €916,104 to €798,214
of which Plant, machinery and equipment: -€76,424
Equity and liabilities
- Short-term financial debts +€275,000
up €275,000 (+47.8%), from €575,000 to €850,000
- Accrued charges and deferred income +€261,069
up €261,069 (+42.5%), from €614,905 to €875,974
- Trade debts +€218,906
up €218,906 (+24.4%), from €898,299 to €1.1m
- Debts after one year -€166,263
down €166,263 (-44.7%), from €372,218 to €205,955
- Reserves +€115,625
up €115,625 (+2.7%), from €4.3m to €4.4m
of which Distributable reserves: +€115,625
Income statement
- Turnover +€1.2m
up €1.2m (+5.4%), from €21.8m to €23.0m
- Goods and materials +€1.1m
up €1.1m (+6.2%), from €18.0m to €19.1m
of which Purchases: +€1.5m
- Staff costs -€237,146
down €237,146 (-10.6%), from €2.2m to €2.0m
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.
Result 2024
€89,183
Turnover
+€1.2m
Other operating income
-€17,519
Goods and materials
-€1.1m
Services and other goods
-€121,988
Staff costs
+€237,146
Depreciation
+€7,034
Write-downs
+€35,141
Other operating charges
+€4,338
Other operating items
-€172,919
Financial income
+€2,350
Financial charges
-€5,387
Taxes
-€4,283
Result 2025
€115,625
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.
From operations
+€145,091
Investment
-€195,440
Financing
+€137,055
Cash 2024
€147,429
From operations (derived)
+€145,091
Net result for the year
+€115,625
Depreciation
+€229,764
Stocks and contracts
-€531,314
Receivables within one year
-€231,663
Deferred charges and accrued income
+€7,370
Trade debts
+€218,906
Tax, wage and social debts
-€26,976
Advances received
-€9,517
Other debts
+€111,825
Accrued charges and deferred income
+€261,069
Investment (derived)
-€195,440
Investment in fixed assets (net)
-€195,440
Financing
+€137,055
Debts after one year
-€166,263
Current portion of long-term debt
+€28,317
Short-term financial debts
+€275,000
Cash 2025
€234,135
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,321,457 | €9,129,444 | +€807,987 | +9.7% |
| Fixed assets | 21/28 | €1,614,096 | €1,579,772 | -€34,324 | -2.1% |
| Tangible fixed assets | 22/27 | €916,104 | €798,214 | -€117,890 | -12.9% |
| Land and buildings | 22 | €146,240 | €160,441 | +€14,201 | +9.7% |
| Plant, machinery and equipment | 23 | €560,330 | €483,906 | -€76,424 | -13.6% |
| Furniture and vehicles | 24 | €209,534 | €153,867 | -€55,667 | -26.6% |
| Financial fixed assets | 28 | €697,992 | €781,558 | +€83,566 | +12.0% |
| Affiliated companies | 280/1 | €647,833 | €717,833 | +€70,000 | +10.8% |
| Participating interests | 280 | €647,833 | €717,833 | +€70,000 | +10.8% |
| Other financial fixed assets | 284/8 | €50,159 | €63,725 | +€13,566 | +27.0% |
| Shares | 284 | €50,159 | €63,725 | +€13,566 | +27.0% |
| Current assets | 29/58 | €6,707,361 | €7,549,672 | +€842,312 | +12.6% |
| Stocks and contracts in progress | 3 | €4,498,606 | €5,029,920 | +€531,314 | +11.8% |
| Stocks | 30/36 | €4,498,606 | €5,029,920 | +€531,314 | +11.8% |
| Goods purchased for resale | 34 | €4,498,606 | €5,029,920 | +€531,314 | +11.8% |
| Amounts receivable within one year | 40/41 | €1,965,199 | €2,196,862 | +€231,663 | +11.8% |
| Trade receivables | 40 | €1,705,638 | €1,933,373 | +€227,736 | +13.4% |
| Other amounts receivable | 41 | €259,561 | €263,488 | +€3,927 | +1.5% |
| Cash at bank and in hand | 54/58 | €147,429 | €234,135 | +€86,705 | +58.8% |
| Deferred charges and accrued income | 490/1 | €96,126 | €88,756 | -€7,370 | -7.7% |
| Total equity and liabilities | 10/49 | €8,321,457 | €9,129,444 | +€807,987 | +9.7% |
| Equity | 10/15 | €4,557,604 | €4,673,229 | +€115,625 | +2.5% |
| Contributions | 10/11 | €248,000 | €248,000 | = | 0.0% |
| Capital | 10 | €248,000 | €248,000 | = | 0.0% |
| Issued capital | 100 | €248,000 | €248,000 | = | 0.0% |
| Reserves | 13 | €4,309,604 | €4,425,229 | +€115,625 | +2.7% |
| Non-distributable reserves | 130/1 | €24,800 | €24,800 | = | 0.0% |
| Legal reserve | 130 | €24,800 | €24,800 | = | 0.0% |
| Distributable reserves | 133 | €4,284,804 | €4,400,429 | +€115,625 | +2.7% |
| Amounts payable | 17/49 | €3,763,853 | €4,456,215 | +€692,362 | +18.4% |
| Amounts payable after more than one year | 17 | €372,218 | €205,955 | -€166,263 | -44.7% |
| Financial debts | 170/4 | €372,218 | €205,955 | -€166,263 | -44.7% |
| Credit institutions | 173 | €372,218 | €205,955 | -€166,263 | -44.7% |
| Amounts payable within one year | 42/48 | €2,776,730 | €3,374,286 | +€597,556 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €283,781 | €312,099 | +€28,317 | +10.0% |
| Financial debts | 43 | €575,000 | €850,000 | +€275,000 | +47.8% |
| Credit institutions | 430/8 | €575,000 | €850,000 | +€275,000 | +47.8% |
| Trade debts | 44 | €898,299 | €1,117,205 | +€218,906 | +24.4% |
| Suppliers | 440/4 | €898,299 | €1,117,205 | +€218,906 | +24.4% |
| Advances received on contracts in progress | 46 | €9,517 | - | -€9,517 | |
| Taxes, remuneration and social security | 45 | €226,865 | €199,889 | -€26,976 | -11.9% |
| Taxes | 450/3 | €16,245 | €14,197 | -€2,049 | -12.6% |
| Remuneration and social security | 454/9 | €210,619 | €185,692 | -€24,927 | -11.8% |
| Other amounts payable | 47/48 | €783,268 | €895,094 | +€111,825 | +14.3% |
| Accrued charges and deferred income | 492/3 | €614,905 | €875,974 | +€261,069 | +42.5% |
| Operating income | 70/76A | €22,029,086 | €23,025,518 | +€996,432 | +4.5% |
| Turnover | 70 | €21,781,876 | €22,961,497 | +€1.2m | +5.4% |
| Other operating income | 74 | €81,540 | €64,020 | -€17,519 | -21.5% |
| Non-recurring operating income | 76A | €165,670 | - | -€165,670 | |
| Operating charges | 60/66A | €21,842,728 | €22,805,398 | +€962,670 | +4.4% |
| Goods for resale, raw materials and consumables | 60 | €18,018,189 | €19,135,281 | +€1.1m | +6.2% |
| Purchases | 600/8 | €18,154,405 | €19,666,595 | +€1.5m | +8.3% |
| Change in stocks: decrease (increase) | 609 | -€136,216 | -€531,314 | -€395,098 | -290.1% |
| Services and other goods | 61 | €1,258,100 | €1,380,087 | +€121,988 | +9.7% |
| Remuneration, social security and pensions | 62 | €2,232,096 | €1,994,950 | -€237,146 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €236,798 | €229,764 | -€7,034 | -3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €40,000 | €4,859 | -€35,141 | -87.9% |
| Other operating charges | 640/8 | €53,963 | €49,624 | -€4,338 | -8.0% |
| Non-recurring operating charges | 66A | €3,583 | €10,832 | +€7,249 | +202.3% |
| Operating profit (loss) | 9901 | €186,357 | €220,120 | +€33,762 | +18.1% |
| Financial income | 75/76B | €43,080 | €45,430 | +€2,350 | +5.5% |
| Recurring financial income | 75 | €43,080 | €45,430 | +€2,350 | +5.5% |
| Other financial income | 752/9 | €43,080 | €45,430 | +€2,350 | +5.5% |
| Financial charges | 65/66B | €94,471 | €99,858 | +€5,387 | +5.7% |
| Recurring financial charges | 65 | €94,471 | €99,858 | +€5,387 | +5.7% |
| Debt charges | 650 | €75,904 | €90,331 | +€14,427 | +19.0% |
| Other financial charges | 652/9 | €18,567 | €9,527 | -€9,040 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €134,966 | €165,692 | +€30,725 | +22.8% |
| Income taxes | 67/77 | €45,783 | €50,066 | +€4,283 | +9.4% |
| Taxes | 670/3 | €45,783 | €50,066 | +€4,283 | +9.4% |
| Profit (loss) for the period | 9904 | €89,183 | €115,625 | +€26,442 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €89,183 | €115,625 | +€26,442 | +29.6% |
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 10 October 2026 via checked.be.