AIGRISSE: 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.
AIGRISSE
Largest movements
- Cash -€192,103
down €192,103 (-54.9%), from €350,151 to €158,048
mainly Other debts (-€183,160) and Trade debts (-€28,537)
- Receivables within one year -€41,122
down €41,122 (-35.7%), from €115,318 to €74,197
- Tangible fixed assets -€8,284
down €8,284 (-15.4%), from €53,780 to €45,496
of which Land and buildings: -€7,653
- Other debts -€183,160
down €183,160 (-77.4%), from €236,615 to €53,455
- Trade debts -€28,537
down €28,537 (-71.8%), from €39,762 to €11,224
- Current portion of long-term debt -€21,326
no longer reported in 2024 (was €21,326)
- Tax, wage and social debts -€10,239
down €10,239 (-87.7%), from €11,669 to €1,430
- Gross operating margin -€41,636
down €41,636 (-70.9%), from €58,719 to €17,083
- Write-downs -€10,439
no longer reported in 2024 (was €10,439)
- Staff costs +€6,420
new in 2024: €6,420
- Depreciation -€5,762
down €5,762 (-41.0%), from €14,046 to €8,284
- Other operating charges -€4,041
down €4,041 (-95.5%), from €4,231 to €190
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €519,325 | €277,817 | -€241,508 | -46.5% |
| Fixed assets | 21/28 | €53,856 | €45,572 | -€8,284 | -15.4% |
| Tangible fixed assets | 22/27 | €53,780 | €45,496 | -€8,284 | -15.4% |
| Land and buildings | 22 | €53,149 | €45,496 | -€7,653 | -14.4% |
| Furniture and vehicles | 24 | €631 | - | -€631 | |
| Financial fixed assets | 28 | €76 | €76 | = | 0.0% |
| Current assets | 29/58 | €465,469 | €232,245 | -€233,225 | -50.1% |
| Amounts receivable within one year | 40/41 | €115,318 | €74,197 | -€41,122 | -35.7% |
| Trade receivables | 40 | €115,318 | €74,197 | -€41,122 | -35.7% |
| Cash at bank and in hand | 54/58 | €350,151 | €158,048 | -€192,103 | -54.9% |
| Total equity and liabilities | 10/49 | €519,325 | €277,817 | -€241,508 | -46.5% |
| Equity | 10/15 | €209,953 | €211,707 | +€1,754 | +0.8% |
| Contributions | 10/11 | €58,000 | €58,000 | = | 0.0% |
| Reserves | 13 | €146,261 | €146,261 | = | 0.0% |
| Distributable reserves | 133 | €146,261 | €146,261 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,497 | €6,252 | +€1,754 | +39.0% |
| Investment grants | 15 | €1,195 | €1,195 | = | 0.0% |
| Amounts payable | 17/49 | €309,372 | €66,109 | -€243,262 | -78.6% |
| Amounts payable within one year | 42/48 | €309,372 | €66,109 | -€243,262 | -78.6% |
| Current portion of amounts payable after more than one year | 42 | €21,326 | - | -€21,326 | |
| Trade debts | 44 | €39,762 | €11,224 | -€28,537 | -71.8% |
| Suppliers | 440/4 | €39,762 | €11,224 | -€28,537 | -71.8% |
| Taxes, remuneration and social security | 45 | €11,669 | €1,430 | -€10,239 | -87.7% |
| Taxes | 450/3 | €11,669 | €1,430 | -€10,239 | -87.7% |
| Other amounts payable | 47/48 | €236,615 | €53,455 | -€183,160 | -77.4% |
| Remuneration, social security and pensions | 62 | - | €6,420 | +€6,420 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,046 | €8,284 | -€5,762 | -41.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,439 | - | -€10,439 | |
| Other operating charges | 640/8 | €4,231 | €190 | -€4,041 | -95.5% |
| Gross operating margin | 9900 | €58,719 | €17,083 | -€41,636 | -70.9% |
| Operating profit (loss) | 9901 | €30,004 | €2,190 | -€27,814 | -92.7% |
| Financial income | 75/76B | €196 | €236 | +€40 | +20.3% |
| Recurring financial income | 75 | €196 | €236 | +€40 | +20.3% |
| Financial charges | 65/66B | €1,368 | €672 | -€695 | -50.9% |
| Recurring financial charges | 65 | €1,368 | €672 | -€695 | -50.9% |
| Profit (loss) for the period before taxes | 9903 | €28,833 | €1,754 | -€27,079 | -93.9% |
| Profit (loss) for the period | 9904 | €28,833 | €1,754 | -€27,079 | -93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,833 | €1,754 | -€27,079 | -93.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.