AG CONSULTANCE: what changed
Two fiscal 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 CONSULTANCE
Largest movements
- Receivables within one year +€8,710
up €8,710 (+52.9%), from €16,478 to €25,188
of which Trade receivables: +€4,710
- Cash +€6,417
up €6,417 (+85.5%), from €7,508 to €13,925
mainly Net result for the year (+€24,321) and Tax, wage and social debts (+€5,231)
- Deferred charges and accrued income +€558
new in 2025: €558
- Profit (loss) carried forward +€11,821
up €11,821 (+88.3%), from €13,383 to €25,204
- Tax, wage and social debts +€5,231
up €5,231 (+117.4%), from €4,455 to €9,686
of which Taxes: +€5,231
- Other debts -€2,000
down €2,000 (-100.0%), from €2,000 to €0
- Trade debts +€915
up €915 (+1253.8%), from €73 to €988
- Gross operating margin +€16,463
up €16,463 (+88.4%), from €18,614 to €35,077
- Taxes +€2,509
up €2,509 (+57.0%), from €4,405 to €6,913
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 | €24,911 | €40,879 | +€15,968 | +64.1% |
| Fixed assets | 21/28 | €925 | €1,209 | +€284 | +30.7% |
| Tangible fixed assets | 22/27 | €834 | €1,117 | +€284 | +34.0% |
| Furniture and vehicles | 24 | €834 | €1,117 | +€284 | +34.0% |
| Financial fixed assets | 28 | €92 | €92 | = | 0.0% |
| Current assets | 29/58 | €23,986 | €39,670 | +€15,684 | +65.4% |
| Amounts receivable within one year | 40/41 | €16,478 | €25,188 | +€8,710 | +52.9% |
| Trade receivables | 40 | €16,478 | €21,188 | +€4,710 | +28.6% |
| Other amounts receivable | 41 | €0 | €4,000 | +€4,000 | |
| Cash at bank and in hand | 54/58 | €7,508 | €13,925 | +€6,417 | +85.5% |
| Deferred charges and accrued income | 490/1 | - | €558 | +€558 | |
| Total equity and liabilities | 10/49 | €24,911 | €40,879 | +€15,968 | +64.1% |
| Equity | 10/15 | €18,383 | €30,204 | +€11,821 | +64.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,383 | €25,204 | +€11,821 | +88.3% |
| Amounts payable | 17/49 | €6,528 | €10,675 | +€4,147 | +63.5% |
| Amounts payable within one year | 42/48 | €6,528 | €10,675 | +€4,147 | +63.5% |
| Trade debts | 44 | €73 | €988 | +€915 | +1253.8% |
| Suppliers | 440/4 | €73 | €988 | +€915 | +1253.8% |
| Taxes, remuneration and social security | 45 | €4,455 | €9,686 | +€5,231 | +117.4% |
| Taxes | 450/3 | €4,455 | €9,686 | +€5,231 | +117.4% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €2,000 | €0 | -€2,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €341 | €533 | +€191 | +56.1% |
| Other operating charges | 640/8 | €1,983 | €1,967 | -€16 | -0.8% |
| Gross operating margin | 9900 | €18,614 | €35,077 | +€16,463 | +88.4% |
| Operating profit (loss) | 9901 | €16,289 | €32,577 | +€16,287 | +100.0% |
| Financial income | 75/76B | €2 | €23 | +€21 | +968.5% |
| Recurring financial income | 75 | €2 | €23 | +€21 | +968.5% |
| Financial charges | 65/66B | €1,621 | €1,366 | -€255 | -15.7% |
| Recurring financial charges | 65 | €1,621 | €1,366 | -€255 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €14,671 | €31,234 | +€16,563 | +112.9% |
| Income taxes | 67/77 | €4,405 | €6,913 | +€2,509 | +57.0% |
| Profit (loss) for the period | 9904 | €10,266 | €24,321 | +€14,055 | +136.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,266 | €24,321 | +€14,055 | +136.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.