AIGREMONT: 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
AIGREMONT
NACE 46.332, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€4.9m
2024 · €6.1m-€1.2m
Equity
€26.0m
2024 · €28.1m-€2.1m
Cash
€4.2m
2024 · €2.8m+€1.4m
Balance sheet total
€37.2m
2024 · €34.4m+€2.8m
Largest movements
Assets
- Current investments +€4.0m
up €4.0m (+114%), from €3.5m to €7.5m
- Receivables within one year -€3.2m
down €3.2m (-21.0%), from €15.0m to €11.9m
of which Other amounts receivable: -€2.5m
- Cash +€1.4m
up €1.4m (+50.9%), from €2.8m to €4.2m
mainly Net result for the year (+€4.9m) and Other debts (+€4.5m)
- Stocks and contracts +€943,056
up €943,056 (+17.4%), from €5.4m to €6.4m
- Tangible fixed assets -€420,787
down €420,787 (-5.5%), from €7.7m to €7.3m
of which Plant, machinery and equipment: -€508,677
Equity and liabilities
- Other debts +€4.5m
up €4.5m (+146%), from €3.1m to €7.5m
- Reserves -€2.1m
down €2.1m (-12.1%), from €17.4m to €15.3m
of which Distributable reserves: -€2.1m
- Trade debts +€377,774
up €377,774 (+16.0%), from €2.4m to €2.7m
Income statement
- Goods and materials +€7.4m
up €7.4m (+10.1%), from €73.2m to €80.6m
of which Purchases: +€7.6m
- Turnover +€4.4m
up €4.4m (+4.3%), from €101.2m to €105.5m
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
€6.1m
Turnover
+€4.4m
Other operating income
-€69,012
Goods and materials
-€7.4m
Services and other goods
+€809,575
Staff costs
-€184,974
Depreciation
-€149,739
Write-downs
+€1,934
Other operating charges
+€36,813
Other operating items
+€929,185
Financial income
+€8,412
Financial charges
-€29,390
Taxes
+€441,534
Result 2025
€4.9m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€13.5m
Investment
-€5.1m
Financing
-€7.0m
Cash 2024
€2.8m
From operations (derived)
+€13.5m
Net result for the year
+€4.9m
Depreciation
+€1.5m
Stocks and contracts
-€943,056
Receivables within one year
+€3.2m
Smaller working-capital items
-€13,873
Trade debts
+€377,774
Tax, wage and social debts
+€80,019
Other debts
+€4.5m
Investment (derived)
-€5.1m
Investment in fixed assets (net)
-€1.1m
Current investments
-€4.0m
Financing
-€7.0m
Contributions, distributions and other
-€7.0m
Cash 2025
€4.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,429,919 | €37,203,630 | +€2.8m | +8.1% |
| Fixed assets | 21/28 | €7,715,849 | €7,295,062 | -€420,787 | -5.5% |
| Tangible fixed assets | 22/27 | €7,713,568 | €7,292,781 | -€420,787 | -5.5% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €6,305,747 | €5,797,070 | -€508,677 | -8.1% |
| Furniture and vehicles | 24 | €1,138,087 | €1,142,347 | +€4,260 | +0.4% |
| Assets under construction and advance payments | 27 | €269,734 | €353,364 | +€83,630 | +31.0% |
| Financial fixed assets | 28 | €2,281 | €2,281 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,281 | €2,281 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,281 | €2,281 | = | 0.0% |
| Current assets | 29/58 | €26,714,070 | €29,908,568 | +€3.2m | +12.0% |
| Stocks and contracts in progress | 3 | €5,412,027 | €6,355,083 | +€943,056 | +17.4% |
| Stocks | 30/36 | €5,412,027 | €6,355,083 | +€943,056 | +17.4% |
| Raw materials and consumables | 30/31 | €970,578 | €936,029 | -€34,549 | -3.6% |
| Finished goods | 33 | €4,441,449 | €5,419,054 | +€977,605 | +22.0% |
| Amounts receivable within one year | 40/41 | €15,031,259 | €11,877,817 | -€3.2m | -21.0% |
| Trade receivables | 40 | €12,344,176 | €11,721,014 | -€623,162 | -5.0% |
| Other amounts receivable | 41 | €2,687,083 | €156,803 | -€2.5m | -94.2% |
| Current investments | 50/53 | €3,500,000 | €7,500,000 | +€4.0m | +114% |
| Other investments | 51/53 | €3,500,000 | €7,500,000 | +€4.0m | +114% |
| Cash at bank and in hand | 54/58 | €2,762,761 | €4,169,796 | +€1.4m | +50.9% |
| Deferred charges and accrued income | 490/1 | €8,023 | €5,872 | -€2,151 | -26.8% |
| Total equity and liabilities | 10/49 | €34,429,919 | €37,203,630 | +€2.8m | +8.1% |
| Equity | 10/15 | €28,149,713 | €26,007,753 | -€2.1m | -7.6% |
| Contributions | 10/11 | €10,716,702 | €10,716,702 | = | 0.0% |
| Capital | 10 | €10,716,702 | €10,716,702 | = | 0.0% |
| Issued capital | 100 | €10,716,702 | €10,716,702 | = | 0.0% |
| Reserves | 13 | €17,371,670 | €15,271,670 | -€2.1m | -12.1% |
| Non-distributable reserves | 130/1 | €1,071,670 | €1,071,670 | = | 0.0% |
| Legal reserve | 130 | €1,071,670 | €1,071,670 | = | 0.0% |
| Distributable reserves | 133 | €16,300,000 | €14,200,000 | -€2.1m | -12.9% |
| Profit (loss) carried forward | 14 | €61,341 | €19,381 | -€41,960 | -68.4% |
| Amounts payable | 17/49 | €6,280,206 | €11,195,877 | +€4.9m | +78.3% |
| Amounts payable within one year | 42/48 | €6,253,047 | €11,184,742 | +€4.9m | +78.9% |
| Trade debts | 44 | €2,365,760 | €2,743,534 | +€377,774 | +16.0% |
| Suppliers | 440/4 | €2,365,760 | €2,743,534 | +€377,774 | +16.0% |
| Taxes, remuneration and social security | 45 | €822,988 | €903,007 | +€80,019 | +9.7% |
| Taxes | 450/3 | €355,385 | €436,784 | +€81,399 | +22.9% |
| Remuneration and social security | 454/9 | €467,603 | €466,223 | -€1,380 | -0.3% |
| Other amounts payable | 47/48 | €3,064,299 | €7,538,201 | +€4.5m | +146% |
| Accrued charges and deferred income | 492/3 | €27,159 | €11,135 | -€16,024 | -59.0% |
| Operating income | 70/76A | €102,275,381 | €107,372,616 | +€5.1m | +5.0% |
| Turnover | 70 | €101,174,260 | €105,544,467 | +€4.4m | +4.3% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €248,365 | €977,605 | +€729,240 | +294% |
| Other operating income | 74 | €852,756 | €783,744 | -€69,012 | -8.1% |
| Non-recurring operating income | 76A | - | €66,800 | +€66,800 | |
| Operating charges | 60/66A | €94,140,319 | €100,899,281 | +€6.8m | +7.2% |
| Goods for resale, raw materials and consumables | 60 | €73,159,411 | €80,565,127 | +€7.4m | +10.1% |
| Purchases | 600/8 | €72,964,677 | €80,530,578 | +€7.6m | +10.4% |
| Change in stocks: decrease (increase) | 609 | €194,734 | €34,549 | -€160,185 | -82.3% |
| Services and other goods | 61 | €14,769,811 | €13,960,236 | -€809,575 | -5.5% |
| Remuneration, social security and pensions | 62 | €4,448,156 | €4,633,130 | +€184,974 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,343,486 | €1,493,225 | +€149,739 | +11.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,934 | - | -€1,934 | |
| Other operating charges | 640/8 | €273,911 | €237,098 | -€36,813 | -13.4% |
| Non-recurring operating charges | 66A | €143,610 | €10,465 | -€133,145 | -92.7% |
| Operating profit (loss) | 9901 | €8,135,062 | €6,473,335 | -€1.7m | -20.4% |
| Financial income | 75/76B | €117,855 | €126,267 | +€8,412 | +7.1% |
| Recurring financial income | 75 | €117,855 | €126,267 | +€8,412 | +7.1% |
| Income from current assets | 751 | €93,350 | €103,541 | +€10,191 | +10.9% |
| Other financial income | 752/9 | €24,505 | €22,726 | -€1,779 | -7.3% |
| Financial charges | 65/66B | €31,110 | €60,500 | +€29,390 | +94.5% |
| Recurring financial charges | 65 | €31,110 | €60,500 | +€29,390 | +94.5% |
| Other financial charges | 652/9 | €31,110 | €60,500 | +€29,390 | +94.5% |
| Profit (loss) for the period before taxes | 9903 | €8,221,807 | €6,539,102 | -€1.7m | -20.5% |
| Income taxes | 67/77 | €2,122,596 | €1,681,062 | -€441,534 | -20.8% |
| Taxes | 670/3 | €2,122,596 | €1,681,062 | -€441,534 | -20.8% |
| Profit (loss) for the period | 9904 | €6,099,211 | €4,858,040 | -€1.2m | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,099,211 | €4,858,040 | -€1.2m | -20.3% |
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 14 October 2026 via checked.be.