L'AIGLE: 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.
L'AIGLE
Largest movements
- Cash +€65,528
up €65,528 (+21.7%), from €302,153 to €367,681
mainly Net result for the year (+€82,923) and Receivables after one year (+€51,763)
- Receivables after one year -€51,763
down €51,763 (-20.7%), from €249,763 to €198,000
- Profit (loss) carried forward +€17,923
up €17,923 (+4.5%), from €402,286 to €420,209
- Gross operating margin -€6,289
down €6,289 (-4.3%), from €145,923 to €139,634
- Financial charges +€3,652
up €3,652 (+451%), from €811 to €4,463
- Other operating charges -€2,993
down €2,993 (-65.1%), from €4,595 to €1,602
- Financial income +€2,256
up €2,256 (+12.8%), from €17,662 to €19,918
- Taxes -€2,137
down €2,137 (-5.6%), from €37,880 to €35,743
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 | €797,414 | €817,859 | +€20,445 | +2.6% |
| Fixed assets | 21/28 | €127,659 | €136,257 | +€8,597 | +6.7% |
| Tangible fixed assets | 22/27 | €28,108 | €30,106 | +€1,999 | +7.1% |
| Plant, machinery and equipment | 23 | €1,357 | €2,377 | +€1,020 | +75.1% |
| Furniture and vehicles | 24 | €7,316 | €6,505 | -€811 | -11.1% |
| Other tangible fixed assets | 26 | €19,435 | €21,224 | +€1,790 | +9.2% |
| Financial fixed assets | 28 | €99,552 | €106,150 | +€6,599 | +6.6% |
| Current assets | 29/58 | €669,755 | €681,602 | +€11,848 | +1.8% |
| Amounts receivable after more than one year | 29 | €249,763 | €198,000 | -€51,763 | -20.7% |
| Other amounts receivable | 291 | €249,763 | €198,000 | -€51,763 | -20.7% |
| Amounts receivable within one year | 40/41 | €97,921 | €91,458 | -€6,463 | -6.6% |
| Trade receivables | 40 | €90,641 | €83,721 | -€6,920 | -7.6% |
| Other amounts receivable | 41 | €7,281 | €7,737 | +€457 | +6.3% |
| Cash at bank and in hand | 54/58 | €302,153 | €367,681 | +€65,528 | +21.7% |
| Deferred charges and accrued income | 490/1 | €19,918 | €24,464 | +€4,545 | +22.8% |
| Total equity and liabilities | 10/49 | €797,414 | €817,859 | +€20,445 | +2.6% |
| Equity | 10/15 | €710,346 | €733,269 | +€22,923 | +3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €301,860 | €306,860 | +€5,000 | +1.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €300,000 | €305,000 | +€5,000 | +1.7% |
| Profit (loss) carried forward | 14 | €402,286 | €420,209 | +€17,923 | +4.5% |
| Amounts payable | 17/49 | €87,068 | €84,590 | -€2,478 | -2.8% |
| Amounts payable within one year | 42/48 | €86,068 | €83,590 | -€2,478 | -2.9% |
| Trade debts | 44 | €1,927 | €4,409 | +€2,482 | +129% |
| Suppliers | 440/4 | €1,927 | €4,409 | +€2,482 | +129% |
| Taxes, remuneration and social security | 45 | €27,141 | €22,181 | -€4,960 | -18.3% |
| Taxes | 450/3 | €23,940 | €18,865 | -€5,075 | -21.2% |
| Remuneration and social security | 454/9 | €3,202 | €3,316 | +€115 | +3.6% |
| Other amounts payable | 47/48 | €57,000 | €57,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €27,187 | €27,111 | -€76 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,344 | €7,710 | -€634 | -7.6% |
| Other operating charges | 640/8 | €4,595 | €1,602 | -€2,993 | -65.1% |
| Gross operating margin | 9900 | €145,923 | €139,634 | -€6,289 | -4.3% |
| Operating profit (loss) | 9901 | €105,796 | €103,211 | -€2,585 | -2.4% |
| Financial income | 75/76B | €17,662 | €19,918 | +€2,256 | +12.8% |
| Recurring financial income | 75 | €17,662 | €19,918 | +€2,256 | +12.8% |
| Financial charges | 65/66B | €811 | €4,463 | +€3,652 | +451% |
| Recurring financial charges | 65 | €811 | €4,463 | +€3,652 | +451% |
| Profit (loss) for the period before taxes | 9903 | €122,647 | €118,666 | -€3,981 | -3.2% |
| Income taxes | 67/77 | €37,880 | €35,743 | -€2,137 | -5.6% |
| Profit (loss) for the period | 9904 | €84,768 | €82,923 | -€1,845 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €84,768 | €82,923 | -€1,845 | -2.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.