AG Consultancy: 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 Consultancy
Largest movements
- Cash -€18,370
down €18,370 (-68.5%), from €26,803 to €8,432
mainly Receivables within one year (-€13,907) and Net result for the year (-€7,854)
- Receivables within one year +€13,907
up €13,907 (+222%), from €6,270 to €20,176
of which Trade receivables: +€13,382
- Tangible fixed assets -€3,197
down €3,197 (-29.7%), from €10,776 to €7,579
of which Furniture and vehicles: -€1,789
- Profit (loss) carried forward -€7,854
down €7,854, from €18 to -€7,836
- Gross operating margin -€17,615
down €17,615 (-66.0%), from €26,708 to €9,094
- Taxes -€5,239
down €5,239 (-91.2%), from €5,746 to €507
- Write-downs +€3,120
up €3,120 (+44.4%), from €7,020 to €10,140
- Depreciation -€1,843
down €1,843 (-26.5%), from €6,949 to €5,105
- Other operating charges -€360
down €360 (-26.2%), from €1,375 to €1,015
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 | €45,341 | €37,793 | -€7,548 | -16.6% |
| Fixed assets | 21/28 | €10,776 | €7,579 | -€3,197 | -29.7% |
| Tangible fixed assets | 22/27 | €10,776 | €7,579 | -€3,197 | -29.7% |
| Furniture and vehicles | 24 | €7,025 | €5,236 | -€1,789 | -25.5% |
| Other tangible fixed assets | 26 | €3,751 | €2,343 | -€1,408 | -37.5% |
| Current assets | 29/58 | €34,565 | €30,214 | -€4,352 | -12.6% |
| Amounts receivable within one year | 40/41 | €6,270 | €20,176 | +€13,907 | +222% |
| Trade receivables | 40 | €1,474 | €14,857 | +€13,382 | +908% |
| Other amounts receivable | 41 | €4,796 | €5,320 | +€524 | +10.9% |
| Cash at bank and in hand | 54/58 | €26,803 | €8,432 | -€18,370 | -68.5% |
| Deferred charges and accrued income | 490/1 | €1,493 | €1,605 | +€112 | +7.5% |
| Total equity and liabilities | 10/49 | €45,341 | €37,793 | -€7,548 | -16.6% |
| Equity | 10/15 | €41,466 | €33,612 | -€7,854 | -18.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,248 | €35,248 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €33,388 | €33,388 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18 | -€7,836 | -€7,854 | |
| Amounts payable | 17/49 | €3,875 | €4,181 | +€306 | +7.9% |
| Amounts payable within one year | 42/48 | €3,875 | €4,181 | +€306 | +7.9% |
| Trade debts | 44 | €63 | - | -€63 | |
| Suppliers | 440/4 | €63 | - | -€63 | |
| Taxes, remuneration and social security | 45 | €3,811 | €4,181 | +€369 | +9.7% |
| Taxes | 450/3 | €3,811 | €4,181 | +€369 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,949 | €5,105 | -€1,843 | -26.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,020 | €10,140 | +€3,120 | +44.4% |
| Other operating charges | 640/8 | €1,375 | €1,015 | -€360 | -26.2% |
| Gross operating margin | 9900 | €26,708 | €9,094 | -€17,615 | -66.0% |
| Operating profit (loss) | 9901 | €11,364 | -€7,167 | -€18,531 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €180 | €180 | = | 0.0% |
| Recurring financial charges | 65 | €180 | €180 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €11,184 | -€7,347 | -€18,531 | |
| Income taxes | 67/77 | €5,746 | €507 | -€5,239 | -91.2% |
| Profit (loss) for the period | 9904 | €5,438 | -€7,854 | -€13,293 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,438 | -€7,854 | -€13,293 |
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 17 October 2026 via checked.be.