CAGIL: 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.
CAGIL
Largest movements
- Cash -€3,477
down €3,477 (-95.3%), from €3,647 to €170
mainly Investment in fixed assets (net) (-€11,175) and Net result for the year (-€9,572)
- Tangible fixed assets -€1,733
down €1,733 (-1.4%), from €125,688 to €123,955
of which Land and buildings: -€1,457
- Trade debts +€10,968
up €10,968 (+5290.2%), from €207 to €11,175
- Profit (loss) carried forward -€9,572
down €9,572 (-2.7%), from -€350,756 to -€360,328
- Other debts -€6,555
down €6,555 (-1.8%), from €358,133 to €351,578
- Other operating charges +€1,608
up €1,608 (+122.0%), from €1,318 to €2,926
- Gross operating margin +€880
up €880 (+16.3%), from €5,404 to €6,283
- Depreciation +€726
up €726 (+6.0%), from €12,182 to €12,908
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 | €132,191 | €127,032 | -€5,159 | -3.9% |
| Fixed assets | 21/28 | €126,640 | €124,908 | -€1,733 | -1.4% |
| Tangible fixed assets | 22/27 | €125,688 | €123,955 | -€1,733 | -1.4% |
| Land and buildings | 22 | €125,412 | €123,955 | -€1,457 | -1.2% |
| Plant, machinery and equipment | 23 | €276 | - | -€276 | |
| Financial fixed assets | 28 | €953 | €953 | = | 0.0% |
| Current assets | 29/58 | €5,551 | €2,125 | -€3,426 | -61.7% |
| Amounts receivable within one year | 40/41 | €1,336 | €1,336 | = | 0.0% |
| Other amounts receivable | 41 | €1,336 | €1,336 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,647 | €170 | -€3,477 | -95.3% |
| Deferred charges and accrued income | 490/1 | €568 | €619 | +€51 | +9.0% |
| Total equity and liabilities | 10/49 | €132,191 | €127,032 | -€5,159 | -3.9% |
| Equity | 10/15 | -€226,809 | -€236,381 | -€9,572 | -4.2% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Outside capital | 11 | €123,947 | €123,947 | = | 0.0% |
| Other | 1109/19 | €123,947 | €123,947 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€350,756 | -€360,328 | -€9,572 | -2.7% |
| Amounts payable | 17/49 | €359,001 | €363,413 | +€4,413 | +1.2% |
| Amounts payable within one year | 42/48 | €358,341 | €362,753 | +€4,413 | +1.2% |
| Trade debts | 44 | €207 | €11,175 | +€10,968 | +5290.2% |
| Suppliers | 440/4 | €207 | €11,175 | +€10,968 | +5290.2% |
| Other amounts payable | 47/48 | €358,133 | €351,578 | -€6,555 | -1.8% |
| Accrued charges and deferred income | 492/3 | €660 | €660 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,182 | €12,908 | +€726 | +6.0% |
| Other operating charges | 640/8 | €1,318 | €2,926 | +€1,608 | +122.0% |
| Gross operating margin | 9900 | €5,404 | €6,283 | +€880 | +16.3% |
| Operating profit (loss) | 9901 | -€8,096 | -€9,550 | -€1,454 | -18.0% |
| Financial income | 75/76B | €0 | €7 | +€6 | +1602.6% |
| Recurring financial income | 75 | €0 | €7 | +€6 | +1602.6% |
| Financial charges | 65/66B | €24 | €29 | +€5 | +18.8% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,120 | -€9,572 | -€1,452 | -17.9% |
| Profit (loss) for the period | 9904 | -€8,120 | -€9,572 | -€1,452 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,120 | -€9,572 | -€1,452 | -17.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.