AIGOKEROS: what changed
Two fiscal 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.
AIGOKEROS
Largest movements
- Receivables within one year -€20,026
down €20,026 (-15.1%), from €132,854 to €112,828
of which Trade receivables: -€40,527
- Trade debts -€30,673
down €30,673 (-51.8%), from €59,176 to €28,503
- Short-term financial debts +€19,994
up €19,994 (+83.4%), from €23,966 to €43,960
- Other debts -€19,007
no longer reported in 2025 (was €19,007)
- Tax, wage and social debts +€7,572
up €7,572 (+60.1%), from €12,601 to €20,173
- Write-downs +€54,000
new in 2025: €54,000
- Gross operating margin +€41,839
up €41,839 (+189.3%), from €22,102 to €63,941
- Taxes -€2,289
down €2,289 (-36.4%), from €6,293 to €4,004
- Financial charges +€1,224
up €1,224 (+55.7%), from €2,196 to €3,420
- Financial income +€751
new in 2025: €751
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €252,571 | €230,805 | -€21,766 | -8.6% |
| Fixed assets | 21/28 | €4,456 | €2,047 | -€2,409 | -54.1% |
| Tangible fixed assets | 22/27 | €4,456 | €2,047 | -€2,409 | -54.1% |
| Furniture and vehicles | 24 | €4,456 | €2,047 | -€2,409 | -54.1% |
| Current assets | 29/58 | €248,115 | €228,758 | -€19,357 | -7.8% |
| Amounts receivable after more than one year | 29 | €115,248 | €115,248 | = | 0.0% |
| Other amounts receivable | 291 | €115,248 | €115,248 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €132,854 | €112,828 | -€20,026 | -15.1% |
| Trade receivables | 40 | €83,617 | €43,090 | -€40,527 | -48.5% |
| Other amounts receivable | 41 | €49,237 | €69,738 | +€20,501 | +41.6% |
| Deferred charges and accrued income | 490/1 | €13 | €682 | +€669 | +5146.2% |
| Total equity and liabilities | 10/49 | €252,571 | €230,805 | -€21,766 | -8.6% |
| Equity | 10/15 | €137,821 | €138,169 | +€348 | +0.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €119,213 | €119,213 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €117,354 | €117,354 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16 | €364 | +€348 | +2175.0% |
| Amounts payable | 17/49 | €114,750 | €92,636 | -€22,114 | -19.3% |
| Amounts payable within one year | 42/48 | €114,750 | €92,636 | -€22,114 | -19.3% |
| Financial debts | 43 | €23,966 | €43,960 | +€19,994 | +83.4% |
| Credit institutions | 430/8 | €23,966 | €43,960 | +€19,994 | +83.4% |
| Trade debts | 44 | €59,176 | €28,503 | -€30,673 | -51.8% |
| Suppliers | 440/4 | €59,176 | €28,503 | -€30,673 | -51.8% |
| Taxes, remuneration and social security | 45 | €12,601 | €20,173 | +€7,572 | +60.1% |
| Taxes | 450/3 | €12,601 | €20,173 | +€7,572 | +60.1% |
| Other amounts payable | 47/48 | €19,007 | - | -€19,007 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,830 | €2,409 | -€421 | -14.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €54,000 | +€54,000 | |
| Other operating charges | 640/8 | €558 | €511 | -€47 | -8.4% |
| Gross operating margin | 9900 | €22,102 | €63,941 | +€41,839 | +189.3% |
| Operating profit (loss) | 9901 | €18,714 | €7,021 | -€11,693 | -62.5% |
| Financial income | 75/76B | - | €751 | +€751 | |
| Recurring financial income | 75 | - | €751 | +€751 | |
| Financial charges | 65/66B | €2,196 | €3,420 | +€1,224 | +55.7% |
| Recurring financial charges | 65 | €2,196 | €3,420 | +€1,224 | +55.7% |
| Profit (loss) for the period before taxes | 9903 | €16,518 | €4,352 | -€12,166 | -73.7% |
| Income taxes | 67/77 | €6,293 | €4,004 | -€2,289 | -36.4% |
| Profit (loss) for the period | 9904 | €10,225 | €348 | -€9,877 | -96.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,225 | €348 | -€9,877 | -96.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.