AGGERENSIS: 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.
AGGERENSIS
Largest movements
- Cash -€7,968
down €7,968 (-99.5%), from €8,004 to €36
mainly Net result for the year (-€5,089) and Tax, wage and social debts (-€1,789)
- Receivables within one year +€1,579
up €1,579 (+4.5%), from €35,270 to €36,849
of which Other amounts receivable: +€1,949
- Profit (loss) carried forward -€5,089
down €5,089 (-60.3%), from €8,442 to €3,352
- Tax, wage and social debts -€1,789
no longer reported in 2025 (was €1,789)
- Trade debts +€500
up €500 (+5,528%), from €9 to €509
- Gross operating margin -€12,466
down €12,466, from €6,811 to -€5,655
- Taxes -€1,790
down €1,790 (-100.0%), from €1,790 to €0
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 | €43,335 | €36,901 | -€6,434 | -14.8% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €43,335 | €36,901 | -€6,434 | -14.8% |
| Amounts receivable within one year | 40/41 | €35,270 | €36,849 | +€1,579 | +4.5% |
| Trade receivables | 40 | €2,170 | €1,800 | -€370 | -17.1% |
| Other amounts receivable | 41 | €33,100 | €35,049 | +€1,949 | +5.9% |
| Cash at bank and in hand | 54/58 | €8,004 | €36 | -€7,968 | -99.5% |
| Deferred charges and accrued income | 490/1 | €61 | €16 | -€45 | -73.6% |
| Total equity and liabilities | 10/49 | €43,335 | €36,901 | -€6,434 | -14.8% |
| Equity | 10/15 | €41,475 | €36,386 | -€5,089 | -12.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €13,033 | €13,033 | = | 0.0% |
| Distributable reserves | 133 | €13,033 | €13,033 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,442 | €3,352 | -€5,089 | -60.3% |
| Amounts payable | 17/49 | €1,860 | €516 | -€1,345 | -72.3% |
| Amounts payable within one year | 42/48 | €1,860 | €516 | -€1,345 | -72.3% |
| Trade debts | 44 | €9 | €509 | +€500 | +5,528% |
| Suppliers | 440/4 | €9 | €509 | +€500 | +5,528% |
| Taxes, remuneration and social security | 45 | €1,789 | - | -€1,789 | |
| Taxes | 450/3 | €1,789 | - | -€1,789 | |
| Other amounts payable | 47/48 | €62 | €7 | -€55 | -89.0% |
| Other operating charges | 640/8 | €513 | €527 | +€14 | +2.8% |
| Gross operating margin | 9900 | €6,811 | -€5,655 | -€12,466 | |
| Operating profit (loss) | 9901 | €6,298 | -€6,183 | -€12,480 | |
| Financial income | 75/76B | €1,154 | €1,201 | +€47 | +4.1% |
| Recurring financial income | 75 | €1,154 | €1,201 | +€47 | +4.1% |
| Financial charges | 65/66B | €95 | €107 | +€12 | +12.3% |
| Recurring financial charges | 65 | €95 | €107 | +€12 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €7,356 | -€5,089 | -€12,445 | |
| Income taxes | 67/77 | €1,790 | €0 | -€1,790 | -100.0% |
| Profit (loss) for the period | 9904 | €5,566 | -€5,089 | -€10,655 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,566 | -€5,089 | -€10,655 |
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 26 October 2026 via checked.be.