AG CONSULT: 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 CONSULT
Largest movements
- Cash +€11,886
up €11,886 (+20.1%), from €59,162 to €71,047
mainly Net result for the year (+€81,378) and Tax, wage and social debts (+€2,803)
- Receivables within one year +€6,346
up €6,346 (+48.4%), from €13,113 to €19,459
- Reserves +€30,378
up €30,378 (+177%), from €17,116 to €47,494
of which Distributable reserves: +€30,378
- Current portion of long-term debt -€8,000
down €8,000 (-66.7%), from €12,000 to €4,000
- Debts after one year -€4,000
down €4,000 (-100%), from €4,000 to €0
- Other debts -€3,592
down €3,592 (-3.9%), from €90,963 to €87,371
- Tax, wage and social debts +€2,803
up €2,803 (+32.8%), from €8,552 to €11,355
of which Taxes: +€2,034
- Gross operating margin +€69,074
up €69,074 (+104%), from €66,369 to €135,443
- Taxes +€16,765
new in 2025: €16,765
- Staff costs -€3,313
down €3,313 (-8.1%), from €40,973 to €37,660
- Financial income +€1,731
up €1,731 (+512%), from €338 to €2,069
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 | €133,835 | €151,561 | +€17,726 | +13.2% |
| Fixed assets | 21/28 | €1,738 | €1,232 | -€506 | -29.1% |
| Tangible fixed assets | 22/27 | €1,738 | €1,232 | -€506 | -29.1% |
| Furniture and vehicles | 24 | €1,738 | €1,232 | -€506 | -29.1% |
| Current assets | 29/58 | €132,098 | €150,329 | +€18,232 | +13.8% |
| Amounts receivable within one year | 40/41 | €13,113 | €19,459 | +€6,346 | +48.4% |
| Trade receivables | 40 | €13,113 | €19,459 | +€6,346 | +48.4% |
| Current investments | 50/53 | €59,823 | €59,823 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59,162 | €71,047 | +€11,886 | +20.1% |
| Total equity and liabilities | 10/49 | €133,835 | €151,561 | +€17,726 | +13.2% |
| Equity | 10/15 | €17,116 | €47,494 | +€30,378 | +177% |
| Reserves | 13 | €17,116 | €47,494 | +€30,378 | +177% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €7,116 | €37,494 | +€30,378 | +427% |
| Amounts payable | 17/49 | €116,719 | €104,067 | -€12,652 | -10.8% |
| Amounts payable after more than one year | 17 | €4,000 | €0 | -€4,000 | -100% |
| Financial debts | 170/4 | €4,000 | €0 | -€4,000 | -100% |
| Amounts payable within one year | 42/48 | €112,719 | €104,067 | -€8,652 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €4,000 | -€8,000 | -66.7% |
| Trade debts | 44 | €1,205 | €1,342 | +€137 | +11.4% |
| Suppliers | 440/4 | €1,205 | €1,342 | +€137 | +11.4% |
| Taxes, remuneration and social security | 45 | €8,552 | €11,355 | +€2,803 | +32.8% |
| Taxes | 450/3 | €2,032 | €4,067 | +€2,034 | +100% |
| Remuneration and social security | 454/9 | €6,519 | €7,288 | +€769 | +11.8% |
| Other amounts payable | 47/48 | €90,963 | €87,371 | -€3,592 | -3.9% |
| Remuneration, social security and pensions | 62 | €40,973 | €37,660 | -€3,313 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €506 | €506 | = | 0.0% |
| Other operating charges | 640/8 | €577 | €582 | +€5 | +0.8% |
| Gross operating margin | 9900 | €66,369 | €135,443 | +€69,074 | +104% |
| Operating profit (loss) | 9901 | €24,313 | €96,695 | +€72,382 | +298% |
| Financial income | 75/76B | €338 | €2,069 | +€1,731 | +512% |
| Recurring financial income | 75 | €338 | €2,069 | +€1,731 | +512% |
| Financial charges | 65/66B | €1,018 | €621 | -€397 | -39.0% |
| Recurring financial charges | 65 | €1,018 | €621 | -€397 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | €23,633 | €98,142 | +€74,509 | +315% |
| Income taxes | 67/77 | - | €16,765 | +€16,765 | |
| Profit (loss) for the period | 9904 | €23,633 | €81,378 | +€57,745 | +244% |
| Profit (loss) for the period to be appropriated | 9905 | €23,633 | €81,378 | +€57,745 | +244% |
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 24 October 2026 via checked.be.