CAGLAN HOLDING: 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.
CAGLAN HOLDING
Largest movements
- Tangible fixed assets -€5,091
down €5,091 (-2.4%), from €208,109 to €203,018
- Receivables within one year -€4,675
down €4,675 (-73.9%), from €6,324 to €1,648
of which Trade receivables: -€6,324
- Cash +€3,452
up €3,452 (+143%), from €2,419 to €5,871
mainly Trade debts (+€58,185) and Current portion of long-term debt (+€10,906)
- Trade debts +€58,185
new in 2025: €58,185
- Profit (loss) carried forward -€46,766
down €46,766 (-258%), from -€18,128 to -€64,894
- Debts after one year -€20,630
down €20,630 (-13.1%), from €157,991 to €137,360
- Current portion of long-term debt +€10,906
new in 2025: €10,906
- Other debts -€4,332
down €4,332 (-6.4%), from €67,602 to €63,271
- Gross operating margin -€50,073
down €50,073, from €32,293 to -€17,780
- Taxes +€10,333
new in 2025: €10,333
- Staff costs +€5,648
up €5,648 (+861%), from €656 to €6,304
- Other operating charges -€2,454
down €2,454 (-55.7%), from €4,403 to €1,948
- Financial charges -€404
down €404 (-7.1%), from €5,714 to €5,311
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €216,852 | €210,538 | -€6,314 | -2.9% |
| Fixed assets | 21/28 | €208,109 | €203,018 | -€5,091 | -2.4% |
| Tangible fixed assets | 22/27 | €208,109 | €203,018 | -€5,091 | -2.4% |
| Land and buildings | 22 | €208,109 | €203,018 | -€5,091 | -2.4% |
| Current assets | 29/58 | €8,743 | €7,520 | -€1,223 | -14.0% |
| Amounts receivable within one year | 40/41 | €6,324 | €1,648 | -€4,675 | -73.9% |
| Trade receivables | 40 | €6,324 | - | -€6,324 | |
| Other amounts receivable | 41 | - | €1,648 | +€1,648 | |
| Cash at bank and in hand | 54/58 | €2,419 | €5,871 | +€3,452 | +143% |
| Total equity and liabilities | 10/49 | €216,852 | €210,538 | -€6,314 | -2.9% |
| Equity | 10/15 | -€13,128 | -€59,894 | -€46,766 | -356% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,128 | -€64,894 | -€46,766 | -258% |
| Amounts payable | 17/49 | €229,979 | €270,432 | +€40,452 | +17.6% |
| Amounts payable after more than one year | 17 | €157,991 | €137,360 | -€20,630 | -13.1% |
| Financial debts | 170/4 | €157,991 | €137,360 | -€20,630 | -13.1% |
| Amounts payable within one year | 42/48 | €71,989 | €133,071 | +€61,083 | +84.9% |
| Current portion of amounts payable after more than one year | 42 | - | €10,906 | +€10,906 | |
| Trade debts | 44 | - | €58,185 | +€58,185 | |
| Suppliers | 440/4 | - | €58,185 | +€58,185 | |
| Taxes, remuneration and social security | 45 | €4,386 | €709 | -€3,677 | -83.8% |
| Taxes | 450/3 | €4,386 | €709 | -€3,677 | -83.8% |
| Other amounts payable | 47/48 | €67,602 | €63,271 | -€4,332 | -6.4% |
| Remuneration, social security and pensions | 62 | €656 | €6,304 | +€5,648 | +861% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,091 | €5,091 | = | 0.0% |
| Other operating charges | 640/8 | €4,403 | €1,948 | -€2,454 | -55.7% |
| Gross operating margin | 9900 | €32,293 | -€17,780 | -€50,073 | |
| Operating profit (loss) | 9901 | €22,144 | -€31,123 | -€53,267 | |
| Financial charges | 65/66B | €5,714 | €5,311 | -€404 | -7.1% |
| Recurring financial charges | 65 | €5,714 | €5,311 | -€404 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €16,429 | -€36,434 | -€52,863 | |
| Income taxes | 67/77 | - | €10,333 | +€10,333 | |
| Profit (loss) for the period | 9904 | €16,429 | -€46,766 | -€63,196 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,429 | -€46,766 | -€63,196 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.