AG BOIS: 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.
AG BOIS
Largest movements
- Tangible fixed assets +€2,859
up €2,859 (+101%), from €2,842 to €5,702
of which Plant, machinery and equipment: +€3,943
- Receivables within one year -€2,097
down €2,097 (-32.5%), from €6,445 to €4,348
- Cash +€991
up €991 (+2.7%), from €36,659 to €37,650
mainly Receivables within one year (+€2,097) and Net result for the year (+€1,696)
- Profit (loss) carried forward +€1,696
up €1,696 (+32.8%), from €5,172 to €6,868
- Gross operating margin -€1,866
down €1,866 (-20.7%), from €9,035 to €7,169
- Depreciation +€808
up €808 (+198%), from €408 to €1,216
- Taxes +€707
up €707 (+238%), from €296 to €1,003
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 | €46,366 | €48,127 | +€1,761 | +3.8% |
| Fixed assets | 21/28 | €2,842 | €5,702 | +€2,859 | +101% |
| Tangible fixed assets | 22/27 | €2,842 | €5,702 | +€2,859 | +101% |
| Plant, machinery and equipment | 23 | - | €3,943 | +€3,943 | |
| Furniture and vehicles | 24 | €2,842 | €1,759 | -€1,083 | -38.1% |
| Current assets | 29/58 | €43,524 | €42,425 | -€1,099 | -2.5% |
| Amounts receivable within one year | 40/41 | €6,445 | €4,348 | -€2,097 | -32.5% |
| Trade receivables | 40 | €6,445 | €4,348 | -€2,097 | -32.5% |
| Cash at bank and in hand | 54/58 | €36,659 | €37,650 | +€991 | +2.7% |
| Deferred charges and accrued income | 490/1 | €419 | €427 | +€8 | +1.9% |
| Total equity and liabilities | 10/49 | €46,366 | €48,127 | +€1,761 | +3.8% |
| Equity | 10/15 | €38,672 | €40,368 | +€1,696 | +4.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €31,000 | €31,000 | = | 0.0% |
| Distributable reserves | 133 | €31,000 | €31,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,172 | €6,868 | +€1,696 | +32.8% |
| Amounts payable | 17/49 | €7,695 | €7,759 | +€65 | +0.8% |
| Amounts payable within one year | 42/48 | €7,695 | €7,759 | +€65 | +0.8% |
| Trade debts | 44 | €296 | - | -€296 | |
| Suppliers | 440/4 | €296 | - | -€296 | |
| Taxes, remuneration and social security | 45 | €4,465 | €4,879 | +€414 | +9.3% |
| Taxes | 450/3 | €4,465 | €4,879 | +€414 | +9.3% |
| Other amounts payable | 47/48 | €2,934 | €2,881 | -€53 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €408 | €1,216 | +€808 | +198% |
| Other operating charges | 640/8 | €988 | €971 | -€17 | -1.7% |
| Gross operating margin | 9900 | €9,035 | €7,169 | -€1,866 | -20.7% |
| Operating profit (loss) | 9901 | €7,638 | €4,981 | -€2,657 | -34.8% |
| Financial charges | 65/66B | €2,247 | €2,282 | +€35 | +1.6% |
| Recurring financial charges | 65 | €2,247 | €2,282 | +€35 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €5,391 | €2,699 | -€2,692 | -49.9% |
| Income taxes | 67/77 | €296 | €1,003 | +€707 | +238% |
| Profit (loss) for the period | 9904 | €5,095 | €1,696 | -€3,399 | -66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,095 | €1,696 | -€3,399 | -66.7% |
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 19 October 2026 via checked.be.