BAGEERA SERVICES: 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.
BAGEERA SERVICES
Largest movements
- Receivables within one year +€13,973
up €13,973 (+44.9%), from €31,154 to €45,127
of which Other amounts receivable: +€13,303
- Tangible fixed assets -€6,479
down €6,479 (-54.1%), from €11,977 to €5,498
- Deferred charges and accrued income +€4,220
up €4,220 (+30.6%), from €13,780 to €18,000
- Reserves +€24,550
up €24,550 (+19.8%), from €124,122 to €148,673
of which Distributable reserves: +€24,550
- Other debts -€10,000
no longer reported in 2025 (was €10,000)
- Trade debts -€4,222
down €4,222 (-47.5%), from €8,894 to €4,673
- Gross operating margin +€5,203
up €5,203 (+13.2%), from €39,277 to €44,480
- Taxes -€881
down €881 (-5.2%), from €17,014 to €16,133
- Depreciation -€741
down €741 (-10.3%), from €7,221 to €6,479
- Other operating charges -€450
down €450 (-41.5%), from €1,084 to €635
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 | €171,820 | €182,492 | +€10,672 | +6.2% |
| Fixed assets | 21/28 | €117,477 | €110,998 | -€6,479 | -5.5% |
| Tangible fixed assets | 22/27 | €11,977 | €5,498 | -€6,479 | -54.1% |
| Plant, machinery and equipment | 23 | €4,783 | €1,758 | -€3,025 | -63.3% |
| Furniture and vehicles | 24 | €5,887 | €2,869 | -€3,018 | -51.3% |
| Other tangible fixed assets | 26 | €1,307 | €871 | -€436 | -33.3% |
| Financial fixed assets | 28 | €105,500 | €105,500 | = | 0.0% |
| Current assets | 29/58 | €54,343 | €71,495 | +€17,152 | +31.6% |
| Amounts receivable within one year | 40/41 | €31,154 | €45,127 | +€13,973 | +44.9% |
| Trade receivables | 40 | €15,000 | €15,670 | +€670 | +4.5% |
| Other amounts receivable | 41 | €16,153 | €29,457 | +€13,303 | +82.4% |
| Cash at bank and in hand | 54/58 | €9,409 | €8,368 | -€1,041 | -11.1% |
| Deferred charges and accrued income | 490/1 | €13,780 | €18,000 | +€4,220 | +30.6% |
| Total equity and liabilities | 10/49 | €171,820 | €182,492 | +€10,672 | +6.2% |
| Equity | 10/15 | €130,322 | €154,873 | +€24,550 | +18.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €124,122 | €148,673 | +€24,550 | +19.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €122,262 | €146,813 | +€24,550 | +20.1% |
| Amounts payable | 17/49 | €41,498 | €27,620 | -€13,878 | -33.4% |
| Amounts payable within one year | 42/48 | €41,498 | €27,620 | -€13,878 | -33.4% |
| Trade debts | 44 | €8,894 | €4,673 | -€4,222 | -47.5% |
| Suppliers | 440/4 | €8,894 | €4,673 | -€4,222 | -47.5% |
| Taxes, remuneration and social security | 45 | €22,603 | €22,947 | +€344 | +1.5% |
| Taxes | 450/3 | €22,603 | €22,947 | +€344 | +1.5% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Non-recurring operating income | 76A | €5,701 | €5,847 | +€145 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,221 | €6,479 | -€741 | -10.3% |
| Other operating charges | 640/8 | €1,084 | €635 | -€450 | -41.5% |
| Gross operating margin | 9900 | €39,277 | €44,480 | +€5,203 | +13.2% |
| Operating profit (loss) | 9901 | €30,972 | €37,366 | +€6,394 | +20.6% |
| Financial income | 75/76B | €4,220 | €4,221 | +€1 | 0.0% |
| Recurring financial income | 75 | €4,220 | €4,221 | +€1 | 0.0% |
| Financial charges | 65/66B | €579 | €904 | +€325 | +56.2% |
| Recurring financial charges | 65 | €579 | €904 | +€325 | +56.2% |
| Profit (loss) for the period before taxes | 9903 | €34,614 | €40,684 | +€6,070 | +17.5% |
| Income taxes | 67/77 | €17,014 | €16,133 | -€881 | -5.2% |
| Profit (loss) for the period | 9904 | €17,600 | €24,550 | +€6,950 | +39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,600 | €24,550 | +€6,950 | +39.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.