Cagisa Consulting: what changed
Cagisa Consulting
Largest movements
- Current investments +€104,783
up €104,783 (+52.6%), from €199,152 to €303,935
- Cash -€75,252
down €75,252 (-61.8%), from €121,748 to €46,496
mainly Current investments (-€104,783) and Tax, wage and social debts (-€38,509)
- Financial fixed assets +€4,000
new in 2025: €4,000
- Reserves +€85,020
up €85,020 (+31.1%), from €273,026 to €358,046
- Tax, wage and social debts -€38,509
no longer reported in 2025 (was €38,509)
of which Taxes: -€35,559
- Accrued charges and deferred income -€6,626
down €6,626 (-95.7%), from €6,921 to €296
- Gross operating margin -€9,925
down €9,925 (-7.9%), from €125,530 to €115,605
- Financial income +€9,700
up €9,700 (+1,812%), from €535 to €10,235
of which Financial income: +€9,352
- Financial charges +€3,159
up €3,159 (+568%), from €556 to €3,714
of which Financial charges: +€2,139
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €337,623 | €375,044 | +€37,420 | +11.1% |
| Fixed assets | 21/28 | €85 | €4,979 | +€4,893 | +5,731% |
| Tangible fixed assets | 22/27 | €85 | €979 | +€893 | +1,046% |
| Plant, machinery and equipment | 23 | €85 | €979 | +€893 | +1,046% |
| Financial fixed assets | 28 | - | €4,000 | +€4,000 | |
| Current assets | 29/58 | €337,538 | €370,065 | +€32,527 | +9.6% |
| Amounts receivable within one year | 40/41 | €16,638 | €19,634 | +€2,996 | +18.0% |
| Trade receivables | 40 | €16,638 | €3,143 | -€13,494 | -81.1% |
| Other amounts receivable | 41 | - | €16,490 | +€16,490 | |
| Current investments | 50/53 | €199,152 | €303,935 | +€104,783 | +52.6% |
| Cash at bank and in hand | 54/58 | €121,748 | €46,496 | -€75,252 | -61.8% |
| Total equity and liabilities | 10/49 | €337,623 | €375,044 | +€37,420 | +11.1% |
| Equity | 10/15 | €283,026 | €368,046 | +€85,020 | +30.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €273,026 | €358,046 | +€85,020 | +31.1% |
| Distributable reserves | 133 | €273,026 | €358,046 | +€85,020 | +31.1% |
| Amounts payable | 17/49 | €54,598 | €6,998 | -€47,600 | -87.2% |
| Amounts payable within one year | 42/48 | €47,676 | €6,702 | -€40,975 | -85.9% |
| Trade debts | 44 | - | €1,019 | +€1,019 | |
| Suppliers | 440/4 | - | €1,019 | +€1,019 | |
| Taxes, remuneration and social security | 45 | €38,509 | - | -€38,509 | |
| Taxes | 450/3 | €35,559 | - | -€35,559 | |
| Remuneration and social security | 454/9 | €2,950 | - | -€2,950 | |
| Other amounts payable | 47/48 | €9,168 | €5,683 | -€3,485 | -38.0% |
| Accrued charges and deferred income | 492/3 | €6,921 | €296 | -€6,626 | -95.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,337 | €511 | -€826 | -61.8% |
| Other operating charges | 640/8 | €742 | €619 | -€123 | -16.5% |
| Gross operating margin | 9900 | €125,530 | €115,605 | -€9,925 | -7.9% |
| Operating profit (loss) | 9901 | €123,452 | €114,475 | -€8,976 | -7.3% |
| Financial income | 75/76B | €535 | €10,235 | +€9,700 | +1,812% |
| Recurring financial income | 75 | €535 | €9,887 | +€9,352 | +1,747% |
| Non-recurring financial income | 76B | - | €348 | +€348 | |
| Financial charges | 65/66B | €556 | €3,714 | +€3,159 | +568% |
| Recurring financial charges | 65 | €556 | €2,694 | +€2,139 | +385% |
| Non-recurring financial charges | 66B | - | €1,020 | +€1,020 | |
| Profit (loss) for the period before taxes | 9903 | €123,431 | €120,996 | -€2,435 | -2.0% |
| Income taxes | 67/77 | €34,919 | €35,976 | +€1,057 | +3.0% |
| Profit (loss) for the period | 9904 | €88,512 | €85,020 | -€3,492 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €88,512 | €85,020 | -€3,492 | -3.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.