AGUILAS: 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.
AGUILAS
Largest movements
- Receivables within one year -€11,900
down €11,900 (-30.4%), from €39,103 to €27,203
of which Other amounts receivable: -€14,165
- Tangible fixed assets +€10,485
up €10,485 (+83.1%), from €12,610 to €23,094
of which Furniture and vehicles: +€18,398
- Receivables after one year -€6,000
down €6,000 (-21.4%), from €28,000 to €22,000
- Cash +€5,587
up €5,587 (+25.8%), from €21,690 to €27,276
mainly Receivables within one year (+€11,900) and Depreciation (+€8,677)
- Advances received -€13,193
no longer reported in 2025 (was €13,193)
- Reserves +€7,313
up €7,313 (+393.2%), from €1,860 to €9,173
- Tax, wage and social debts +€2,934
up €2,934 (+208.0%), from €1,411 to €4,345
- Trade debts +€1,117
up €1,117 (+129.3%), from €864 to €1,980
- Gross operating margin +€15,996
up €15,996 (+245.5%), from €6,515 to €22,511
- Depreciation +€6,995
up €6,995 (+416.0%), from €1,682 to €8,677
- Taxes +€2,982
up €2,982 (+211.4%), from €1,411 to €4,393
- Financial income -€1,678
down €1,678 (-100.0%), from €1,678 to €0
- Other operating charges +€838
up €838 (+67.1%), from €1,249 to €2,087
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 | €101,403 | €99,574 | -€1,829 | -1.8% |
| Fixed assets | 21/28 | €12,610 | €23,094 | +€10,485 | +83.1% |
| Tangible fixed assets | 22/27 | €12,610 | €23,094 | +€10,485 | +83.1% |
| Plant, machinery and equipment | 23 | - | €1,015 | +€1,015 | |
| Furniture and vehicles | 24 | €3,681 | €22,079 | +€18,398 | +499.8% |
| Leasing and similar rights | 25 | €8,929 | - | -€8,929 | |
| Current assets | 29/58 | €88,793 | €76,479 | -€12,314 | -13.9% |
| Amounts receivable after more than one year | 29 | €28,000 | €22,000 | -€6,000 | -21.4% |
| Other amounts receivable | 291 | €28,000 | €22,000 | -€6,000 | -21.4% |
| Amounts receivable within one year | 40/41 | €39,103 | €27,203 | -€11,900 | -30.4% |
| Trade receivables | 40 | - | €2,265 | +€2,265 | |
| Other amounts receivable | 41 | €39,103 | €24,938 | -€14,165 | -36.2% |
| Cash at bank and in hand | 54/58 | €21,690 | €27,276 | +€5,587 | +25.8% |
| Total equity and liabilities | 10/49 | €101,403 | €99,574 | -€1,829 | -1.8% |
| Equity | 10/15 | €85,935 | €93,248 | +€7,313 | +8.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €9,173 | +€7,313 | +393.2% |
| Distributable reserves | 133 | €1,860 | €9,173 | +€7,313 | +393.2% |
| Profit (loss) carried forward | 14 | €65,075 | €65,075 | = | 0.0% |
| Amounts payable | 17/49 | €15,467 | €6,326 | -€9,142 | -59.1% |
| Amounts payable within one year | 42/48 | €15,467 | €6,326 | -€9,142 | -59.1% |
| Trade debts | 44 | €864 | €1,980 | +€1,117 | +129.3% |
| Suppliers | 440/4 | €864 | €1,980 | +€1,117 | +129.3% |
| Advances received on contracts in progress | 46 | €13,193 | - | -€13,193 | |
| Taxes, remuneration and social security | 45 | €1,411 | €4,345 | +€2,934 | +208.0% |
| Taxes | 450/3 | €1,411 | €4,345 | +€2,934 | +208.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,682 | €8,677 | +€6,995 | +416.0% |
| Other operating charges | 640/8 | €1,249 | €2,087 | +€838 | +67.1% |
| Gross operating margin | 9900 | €6,515 | €22,511 | +€15,996 | +245.5% |
| Operating profit (loss) | 9901 | €3,585 | €11,747 | +€8,163 | +227.7% |
| Financial income | 75/76B | €1,678 | €0 | -€1,678 | -100.0% |
| Recurring financial income | 75 | €1,678 | €0 | -€1,678 | -100.0% |
| Financial charges | 65/66B | €208 | €42 | -€167 | -80.0% |
| Recurring financial charges | 65 | €208 | €42 | -€167 | -80.0% |
| Profit (loss) for the period before taxes | 9903 | €5,054 | €11,706 | +€6,652 | +131.6% |
| Income taxes | 67/77 | €1,411 | €4,393 | +€2,982 | +211.4% |
| Profit (loss) for the period | 9904 | €3,643 | €7,313 | +€3,670 | +100.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,643 | €7,313 | +€3,670 | +100.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.