AG BUILD & CO: 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 BUILD & CO
Largest movements
- Stocks and contracts +€25,000
new in 2025: €25,000
- Tangible fixed assets -€17,209
down €17,209 (-31.9%), from €54,005 to €36,796
of which Furniture and vehicles: -€10,210
- Receivables within one year -€12,695
down €12,695 (-59.0%), from €21,516 to €8,820
of which Other amounts receivable: -€9,775
- Cash +€1,218
up €1,218 (+2,911%), from €42 to €1,260
mainly Depreciation (+€17,209) and Receivables within one year (+€12,695)
- Debts after one year -€8,247
down €8,247 (-43.7%), from €18,891 to €10,644
- Trade debts +€1,799
up €1,799 (+39.7%), from €4,532 to €6,331
- Tax, wage and social debts +€1,496
up €1,496 (+104%), from €1,433 to €2,929
- Current portion of long-term debt +€1,146
up €1,146 (+14.6%), from €7,850 to €8,996
- Taxes +€5,718
up €5,718 (+399%), from €1,433 to €7,151
- Depreciation +€4,690
up €4,690 (+37.5%), from €12,520 to €17,209
- Gross operating margin +€4,330
up €4,330 (+20.1%), from €21,562 to €25,892
- Other operating charges -€582
no longer reported in 2025 (was €582)
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 | €75,563 | €71,876 | -€3,687 | -4.9% |
| Fixed assets | 21/28 | €54,005 | €36,796 | -€17,209 | -31.9% |
| Tangible fixed assets | 22/27 | €54,005 | €36,796 | -€17,209 | -31.9% |
| Plant, machinery and equipment | 23 | €17,500 | €10,501 | -€6,999 | -40.0% |
| Furniture and vehicles | 24 | €36,505 | €26,295 | -€10,210 | -28.0% |
| Current assets | 29/58 | €21,558 | €35,080 | +€13,523 | +62.7% |
| Stocks and contracts in progress | 3 | - | €25,000 | +€25,000 | |
| Contracts in progress | 37 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €21,516 | €8,820 | -€12,695 | -59.0% |
| Trade receivables | 40 | €11,151 | €8,230 | -€2,921 | -26.2% |
| Other amounts receivable | 41 | €10,365 | €590 | -€9,775 | -94.3% |
| Cash at bank and in hand | 54/58 | €42 | €1,260 | +€1,218 | +2,911% |
| Total equity and liabilities | 10/49 | €75,563 | €71,876 | -€3,687 | -4.9% |
| Equity | 10/15 | €40,332 | €40,483 | +€152 | +0.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,332 | €38,483 | +€152 | +0.4% |
| Amounts payable | 17/49 | €35,231 | €31,393 | -€3,838 | -10.9% |
| Amounts payable after more than one year | 17 | €18,891 | €10,644 | -€8,247 | -43.7% |
| Financial debts | 170/4 | €18,891 | €10,644 | -€8,247 | -43.7% |
| Amounts payable within one year | 42/48 | €16,340 | €20,749 | +€4,409 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €7,850 | €8,996 | +€1,146 | +14.6% |
| Trade debts | 44 | €4,532 | €6,331 | +€1,799 | +39.7% |
| Suppliers | 440/4 | €4,532 | €6,331 | +€1,799 | +39.7% |
| Taxes, remuneration and social security | 45 | €1,433 | €2,929 | +€1,496 | +104% |
| Taxes | 450/3 | €1,433 | €2,929 | +€1,496 | +104% |
| Other amounts payable | 47/48 | €2,525 | €2,493 | -€32 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,520 | €17,209 | +€4,690 | +37.5% |
| Other operating charges | 640/8 | €582 | - | -€582 | |
| Gross operating margin | 9900 | €21,562 | €25,892 | +€4,330 | +20.1% |
| Operating profit (loss) | 9901 | €8,460 | €8,683 | +€222 | +2.6% |
| Financial charges | 65/66B | €1,296 | €1,380 | +€84 | +6.4% |
| Recurring financial charges | 65 | €1,296 | €1,380 | +€84 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €7,164 | €7,303 | +€139 | +1.9% |
| Income taxes | 67/77 | €1,433 | €7,151 | +€5,718 | +399% |
| Profit (loss) for the period | 9904 | €5,731 | €152 | -€5,579 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,731 | €152 | -€5,579 | -97.4% |
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 25 October 2026 via checked.be.