A & G CONSTRUCT: 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.
A & G CONSTRUCT
Largest movements
- Tangible fixed assets +€46,966
up €46,966 (+22.8%), from €205,818 to €252,783
of which Leasing and similar rights: +€30,097
- Stocks and contracts -€15,200
down €15,200 (-62.0%), from €24,500 to €9,300
of which Contracts in progress: -€15,000
- Receivables within one year +€13,663
up €13,663 (+54.8%), from €24,924 to €38,587
of which Trade receivables: +€14,961
- Reserves +€33,153
up €33,153 (+19.9%), from €166,998 to €200,151
of which Distributable reserves: +€33,153
- Debts after one year +€9,808
up €9,808 (+13.5%), from €72,871 to €82,679
- Trade debts +€7,777
up €7,777 (+315.0%), from €2,469 to €10,246
- Other debts -€5,591
down €5,591 (-37.9%), from €14,762 to €9,171
- Gross operating margin +€17,793
up €17,793 (+29.3%), from €60,723 to €78,516
- Depreciation -€1,810
down €1,810 (-5.1%), from €35,708 to €33,898
- Taxes +€1,803
up €1,803 (+84.9%), from €2,125 to €3,928
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 | €283,767 | €331,130 | +€47,363 | +16.7% |
| Fixed assets | 21/28 | €205,818 | €252,783 | +€46,966 | +22.8% |
| Tangible fixed assets | 22/27 | €205,818 | €252,783 | +€46,966 | +22.8% |
| Land and buildings | 22 | €94,264 | €88,012 | -€6,252 | -6.6% |
| Plant, machinery and equipment | 23 | €92,850 | €91,484 | -€1,366 | -1.5% |
| Furniture and vehicles | 24 | €18,704 | €43,190 | +€24,487 | +130.9% |
| Leasing and similar rights | 25 | - | €30,097 | +€30,097 | |
| Current assets | 29/58 | €77,949 | €78,347 | +€398 | +0.5% |
| Stocks and contracts in progress | 3 | €24,500 | €9,300 | -€15,200 | -62.0% |
| Stocks | 30/36 | €9,500 | €9,300 | -€200 | -2.1% |
| Contracts in progress | 37 | €15,000 | - | -€15,000 | |
| Amounts receivable within one year | 40/41 | €24,924 | €38,587 | +€13,663 | +54.8% |
| Trade receivables | 40 | €19,846 | €34,807 | +€14,961 | +75.4% |
| Other amounts receivable | 41 | €5,078 | €3,780 | -€1,298 | -25.6% |
| Cash at bank and in hand | 54/58 | €25,253 | €26,366 | +€1,113 | +4.4% |
| Deferred charges and accrued income | 490/1 | €3,273 | €4,095 | +€822 | +25.1% |
| Total equity and liabilities | 10/49 | €283,767 | €331,130 | +€47,363 | +16.7% |
| Equity | 10/15 | €173,198 | €206,351 | +€33,153 | +19.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €166,998 | €200,151 | +€33,153 | +19.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €165,138 | €198,291 | +€33,153 | +20.1% |
| Amounts payable | 17/49 | €110,569 | €124,779 | +€14,210 | +12.9% |
| Amounts payable after more than one year | 17 | €72,871 | €82,679 | +€9,808 | +13.5% |
| Financial debts | 170/4 | €72,871 | €82,679 | +€9,808 | +13.5% |
| Amounts payable within one year | 42/48 | €37,576 | €42,025 | +€4,449 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €16,354 | €18,680 | +€2,326 | +14.2% |
| Trade debts | 44 | €2,469 | €10,246 | +€7,777 | +315.0% |
| Suppliers | 440/4 | €2,469 | €10,246 | +€7,777 | +315.0% |
| Taxes, remuneration and social security | 45 | €3,991 | €3,928 | -€63 | -1.6% |
| Taxes | 450/3 | €3,991 | €3,928 | -€63 | -1.6% |
| Other amounts payable | 47/48 | €14,762 | €9,171 | -€5,591 | -37.9% |
| Accrued charges and deferred income | 492/3 | €122 | €75 | -€47 | -38.7% |
| Non-recurring operating income | 76A | - | €34,176 | +€34,176 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,708 | €33,898 | -€1,810 | -5.1% |
| Other operating charges | 640/8 | €1,831 | €1,888 | +€57 | +3.1% |
| Gross operating margin | 9900 | €60,723 | €78,516 | +€17,793 | +29.3% |
| Operating profit (loss) | 9901 | €23,185 | €42,731 | +€19,546 | +84.3% |
| Financial income | 75/76B | €76 | €281 | +€206 | +272.4% |
| Recurring financial income | 75 | €76 | €281 | +€206 | +272.4% |
| Financial charges | 65/66B | €6,157 | €5,930 | -€226 | -3.7% |
| Recurring financial charges | 65 | €6,157 | €5,930 | -€226 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €17,104 | €37,082 | +€19,978 | +116.8% |
| Income taxes | 67/77 | €2,125 | €3,928 | +€1,803 | +84.9% |
| Profit (loss) for the period | 9904 | €14,979 | €33,153 | +€18,175 | +121.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,979 | €33,153 | +€18,175 | +121.3% |
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 10 October 2026 via checked.be.