A & G DEVELOPMENT: 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 DEVELOPMENT
Largest movements
- Receivables within one year +€6,221
up €6,221 (+139.5%), from €4,459 to €10,679
of which Other amounts receivable: +€3,982
- Trade debts +€28,579
up €28,579 (+2134.0%), from €1,339 to €29,918
- Other debts -€20,000
down €20,000 (-91.7%), from €21,817 to €1,817
- Tax, wage and social debts -€13,374
down €13,374 (-96.2%), from €13,901 to €527
- Reserves +€10,134
up €10,134 (+87.4%), from €11,590 to €21,724
- Gross operating margin -€30,050
down €30,050 (-65.0%), from €46,212 to €16,162
- Taxes -€7,397
down €7,397 (-59.9%), from €12,340 to €4,943
- Depreciation -€590
down €590 (-82.0%), from €720 to €130
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 | €70,228 | €76,066 | +€5,839 | +8.3% |
| Fixed assets | 21/28 | €130 | - | -€130 | |
| Tangible fixed assets | 22/27 | €130 | - | -€130 | |
| Plant, machinery and equipment | 23 | €130 | - | -€130 | |
| Current assets | 29/58 | €70,098 | €76,066 | +€5,969 | +8.5% |
| Amounts receivable within one year | 40/41 | €4,459 | €10,679 | +€6,221 | +139.5% |
| Trade receivables | 40 | €3,420 | €5,659 | +€2,239 | +65.5% |
| Other amounts receivable | 41 | €1,039 | €5,021 | +€3,982 | +383.4% |
| Cash at bank and in hand | 54/58 | €65,639 | €65,387 | -€252 | -0.4% |
| Total equity and liabilities | 10/49 | €70,228 | €76,066 | +€5,839 | +8.3% |
| Equity | 10/15 | €31,921 | €42,055 | +€10,134 | +31.7% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €11,590 | €21,724 | +€10,134 | +87.4% |
| Distributable reserves | 133 | €11,590 | €21,724 | +€10,134 | +87.4% |
| Profit (loss) carried forward | 14 | €500 | €500 | = | 0.0% |
| Amounts payable | 17/49 | €38,307 | €34,012 | -€4,295 | -11.2% |
| Amounts payable within one year | 42/48 | €38,307 | €33,512 | -€4,795 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €1,250 | €1,250 | = | 0.0% |
| Trade debts | 44 | €1,339 | €29,918 | +€28,579 | +2134.0% |
| Suppliers | 440/4 | €1,339 | €29,918 | +€28,579 | +2134.0% |
| Taxes, remuneration and social security | 45 | €13,901 | €527 | -€13,374 | -96.2% |
| Taxes | 450/3 | €13,901 | €527 | -€13,374 | -96.2% |
| Other amounts payable | 47/48 | €21,817 | €1,817 | -€20,000 | -91.7% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €720 | €130 | -€590 | -82.0% |
| Other operating charges | 640/8 | €1,023 | €574 | -€449 | -43.9% |
| Gross operating margin | 9900 | €46,212 | €16,162 | -€30,050 | -65.0% |
| Operating profit (loss) | 9901 | €44,469 | €15,458 | -€29,011 | -65.2% |
| Financial income | 75/76B | €169 | €23 | -€147 | -86.6% |
| Recurring financial income | 75 | €169 | €23 | -€147 | -86.6% |
| Financial charges | 65/66B | €408 | €403 | -€5 | -1.2% |
| Recurring financial charges | 65 | €408 | €403 | -€5 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €44,230 | €15,077 | -€29,153 | -65.9% |
| Income taxes | 67/77 | €12,340 | €4,943 | -€7,397 | -59.9% |
| Profit (loss) for the period | 9904 | €31,890 | €10,134 | -€21,756 | -68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,890 | €10,134 | -€21,756 | -68.2% |
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 11 October 2026 via checked.be.