Aigle Automobile: 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.
Aigle Automobile
Largest movements
- Receivables within one year +€93,338
up €93,338 (+14.8%), from €630,215 to €723,553
of which Trade receivables: +€276,611
- Cash -€43,167
down €43,167 (-76.4%), from €56,528 to €13,361
mainly Receivables within one year (-€93,338) and Investment in fixed assets (net) (-€92,517)
- Tangible fixed assets +€42,941
up €42,941 (+55.4%), from €77,469 to €120,409
of which Furniture and vehicles: +€52,143
- Trade debts +€94,728
up €94,728 (+88.5%), from €106,984 to €201,712
- Other debts +€36,475
up €36,475 (+5.4%), from €675,196 to €711,671
- Tax, wage and social debts -€26,405
down €26,405 (-20.8%), from €127,183 to €100,778
of which Remuneration and social security: -€23,562
- Debts after one year -€11,355
down €11,355 (-35.2%), from €32,259 to €20,904
- Gross operating margin -€108,186
down €108,186 (-45.4%), from €238,256 to €130,070
- Other operating charges -€62,034
down €62,034 (-92.9%), from €66,754 to €4,721
- Depreciation +€7,843
up €7,843 (+18.8%), from €41,733 to €49,576
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €780,959 | €868,946 | +€87,987 | +11.3% |
| Fixed assets | 21/28 | €80,092 | €123,032 | +€42,941 | +53.6% |
| Tangible fixed assets | 22/27 | €77,469 | €120,409 | +€42,941 | +55.4% |
| Furniture and vehicles | 24 | €49,861 | €102,004 | +€52,143 | +105% |
| Leasing and similar rights | 25 | €27,608 | €18,405 | -€9,203 | -33.3% |
| Financial fixed assets | 28 | €2,623 | €2,623 | = | 0.0% |
| Current assets | 29/58 | €700,868 | €745,914 | +€45,046 | +6.4% |
| Stocks and contracts in progress | 3 | €9,000 | €9,000 | = | 0.0% |
| Stocks | 30/36 | €9,000 | €9,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €630,215 | €723,553 | +€93,338 | +14.8% |
| Trade receivables | 40 | €311,189 | €587,801 | +€276,611 | +88.9% |
| Other amounts receivable | 41 | €319,026 | €135,752 | -€183,274 | -57.4% |
| Cash at bank and in hand | 54/58 | €56,528 | €13,361 | -€43,167 | -76.4% |
| Deferred charges and accrued income | 490/1 | €5,124 | - | -€5,124 | |
| Total equity and liabilities | 10/49 | €780,959 | €868,946 | +€87,987 | +11.3% |
| Equity | 10/15 | -€182,380 | -€182,781 | -€402 | -0.2% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €96,836 | €96,836 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €94,357 | €94,357 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€579,216 | -€579,617 | -€402 | -0.1% |
| Amounts payable | 17/49 | €963,339 | €1,051,727 | +€88,389 | +9.2% |
| Amounts payable after more than one year | 17 | €32,259 | €20,904 | -€11,355 | -35.2% |
| Financial debts | 170/4 | €32,259 | €20,904 | -€11,355 | -35.2% |
| Amounts payable within one year | 42/48 | €931,080 | €1,030,824 | +€99,743 | +10.7% |
| Financial debts | 43 | €21,717 | €16,662 | -€5,056 | -23.3% |
| Credit institutions | 430/8 | €21,717 | €16,662 | -€5,056 | -23.3% |
| Trade debts | 44 | €106,984 | €201,712 | +€94,728 | +88.5% |
| Suppliers | 440/4 | €106,984 | €201,712 | +€94,728 | +88.5% |
| Taxes, remuneration and social security | 45 | €127,183 | €100,778 | -€26,405 | -20.8% |
| Taxes | 450/3 | €36,723 | €33,880 | -€2,843 | -7.7% |
| Remuneration and social security | 454/9 | €90,460 | €66,898 | -€23,562 | -26.0% |
| Other amounts payable | 47/48 | €675,196 | €711,671 | +€36,475 | +5.4% |
| Remuneration, social security and pensions | 62 | €72,030 | €72,336 | +€306 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,733 | €49,576 | +€7,843 | +18.8% |
| Other operating charges | 640/8 | €66,754 | €4,721 | -€62,034 | -92.9% |
| Gross operating margin | 9900 | €238,256 | €130,070 | -€108,186 | -45.4% |
| Operating profit (loss) | 9901 | €57,739 | €3,437 | -€54,302 | -94.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,904 | €3,838 | -€1,066 | -21.7% |
| Recurring financial charges | 65 | €4,904 | €3,838 | -€1,066 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €52,835 | -€402 | -€53,237 | |
| Profit (loss) for the period | 9904 | €52,835 | -€402 | -€53,237 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,835 | -€402 | -€53,237 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.