SAGILEGIS: 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.
SAGILEGIS
Largest movements
- Receivables within one year -€6,530
down €6,530 (-62.8%), from €10,399 to €3,869
of which Trade receivables: -€8,606
- Cash -€2,358
down €2,358 (-20.0%), from €11,773 to €9,414
mainly Tax, wage and social debts (-€4,391) and Trade debts (-€2,530)
- Deferred charges and accrued income -€774
down €774 (-88.6%), from €874 to €100
- Tax, wage and social debts -€4,391
down €4,391 (-39.6%), from €11,080 to €6,689
of which Taxes: -€4,391
- Trade debts -€2,530
down €2,530 (-33.6%), from €7,536 to €5,006
- Debts after one year -€2,346
down €2,346 (-26.6%), from €8,821 to €6,476
- Other debts -€1,032
no longer reported in 2025 (was €1,032)
- Profit (loss) carried forward +€615
up €615 (+16.2%), from -€3,785 to -€3,170
- Gross operating margin +€7,249
up €7,249, from -€4,329 to €2,920
- Financial charges +€97
up €97 (+26.0%), from €375 to €473
- Financial income +€56
new in 2025: €56
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 | €29,446 | €19,846 | -€9,599 | -32.6% |
| Fixed assets | 21/28 | €6,400 | €6,463 | +€63 | +1.0% |
| Tangible fixed assets | 22/27 | €6,400 | €6,463 | +€63 | +1.0% |
| Furniture and vehicles | 24 | €1,758 | €883 | -€874 | -49.7% |
| Other tangible fixed assets | 26 | €4,642 | €5,580 | +€938 | +20.2% |
| Current assets | 29/58 | €23,046 | €13,383 | -€9,663 | -41.9% |
| Amounts receivable within one year | 40/41 | €10,399 | €3,869 | -€6,530 | -62.8% |
| Trade receivables | 40 | €10,215 | €1,609 | -€8,606 | -84.2% |
| Other amounts receivable | 41 | €185 | €2,260 | +€2,075 | +1,123% |
| Cash at bank and in hand | 54/58 | €11,773 | €9,414 | -€2,358 | -20.0% |
| Deferred charges and accrued income | 490/1 | €874 | €100 | -€774 | -88.6% |
| Total equity and liabilities | 10/49 | €29,446 | €19,846 | -€9,599 | -32.6% |
| Equity | 10/15 | -€1,285 | -€670 | +€615 | +47.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,785 | -€3,170 | +€615 | +16.2% |
| Amounts payable | 17/49 | €30,730 | €20,516 | -€10,214 | -33.2% |
| Amounts payable after more than one year | 17 | €8,821 | €6,476 | -€2,346 | -26.6% |
| Financial debts | 170/4 | €8,821 | €6,476 | -€2,346 | -26.6% |
| Amounts payable within one year | 42/48 | €21,909 | €14,040 | -€7,868 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €2,261 | €2,346 | +€85 | +3.8% |
| Trade debts | 44 | €7,536 | €5,006 | -€2,530 | -33.6% |
| Suppliers | 440/4 | €7,536 | €5,006 | -€2,530 | -33.6% |
| Taxes, remuneration and social security | 45 | €11,080 | €6,689 | -€4,391 | -39.6% |
| Taxes | 450/3 | €9,405 | €5,014 | -€4,391 | -46.7% |
| Remuneration and social security | 454/9 | €1,675 | €1,675 | = | 0.0% |
| Other amounts payable | 47/48 | €1,032 | - | -€1,032 | |
| Non-recurring operating income | 76A | €636 | - | -€636 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,535 | €1,577 | +€42 | +2.8% |
| Other operating charges | 640/8 | €285 | €295 | +€10 | +3.4% |
| Gross operating margin | 9900 | -€4,329 | €2,920 | +€7,249 | |
| Operating profit (loss) | 9901 | -€6,149 | €1,048 | +€7,197 | |
| Financial income | 75/76B | - | €56 | +€56 | |
| Recurring financial income | 75 | - | €56 | +€56 | |
| Financial charges | 65/66B | €375 | €473 | +€97 | +26.0% |
| Recurring financial charges | 65 | €375 | €473 | +€97 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,524 | €631 | +€7,155 | |
| Income taxes | 67/77 | €3 | €16 | +€13 | +481% |
| Profit (loss) for the period | 9904 | -€6,527 | €615 | +€7,142 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,527 | €615 | +€7,142 |
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 23 October 2026 via checked.be.