AG Consulting Tech: 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 Consulting Tech
Largest movements
- Tangible fixed assets +€65,094
up €65,094 (+362%), from €17,958 to €83,052
of which Furniture and vehicles: +€65,634
- Receivables within one year +€17,748
up €17,748 (+28.2%), from €63,035 to €80,783
of which Trade receivables: +€16,358
- Cash -€13,154
down €13,154 (-18.6%), from €70,628 to €57,474
mainly Investment in fixed assets (net) (-€80,530) and Tax, wage and social debts (-€18,089)
- Deferred charges and accrued income +€2,323
up €2,323 (+129%), from €1,796 to €4,120
- Debts after one year +€37,615
up €37,615 (+301%), from €12,508 to €50,123
- Reserves +€30,797
up €30,797 (+38.7%), from €79,658 to €110,455
- Tax, wage and social debts -€18,089
down €18,089 (-40.4%), from €44,734 to €26,645
of which Taxes: -€17,900
- Trade debts +€12,610
up €12,610 (+145%), from €8,724 to €21,334
- Current portion of long-term debt +€9,382
up €9,382 (+196%), from €4,793 to €14,175
- Gross operating margin -€52,486
down €52,486 (-44.3%), from €118,396 to €65,910
- Taxes -€20,123
down €20,123 (-62.9%), from €32,002 to €11,879
- Depreciation +€8,695
up €8,695 (+183%), from €4,741 to €13,436
- Other operating charges +€6,344
up €6,344 (+430%), from €1,475 to €7,820
- Financial charges +€1,840
up €1,840 (+208%), from €884 to €2,723
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 | €153,418 | €227,429 | +€74,011 | +48.2% |
| Fixed assets | 21/28 | €17,958 | €85,052 | +€67,094 | +374% |
| Tangible fixed assets | 22/27 | €17,958 | €83,052 | +€65,094 | +362% |
| Plant, machinery and equipment | 23 | €2,504 | €1,964 | -€540 | -21.6% |
| Furniture and vehicles | 24 | €15,454 | €81,088 | +€65,634 | +425% |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €135,459 | €142,377 | +€6,917 | +5.1% |
| Amounts receivable within one year | 40/41 | €63,035 | €80,783 | +€17,748 | +28.2% |
| Trade receivables | 40 | €51,041 | €67,399 | +€16,358 | +32.0% |
| Other amounts receivable | 41 | €11,994 | €13,384 | +€1,390 | +11.6% |
| Cash at bank and in hand | 54/58 | €70,628 | €57,474 | -€13,154 | -18.6% |
| Deferred charges and accrued income | 490/1 | €1,796 | €4,120 | +€2,323 | +129% |
| Total equity and liabilities | 10/49 | €153,418 | €227,429 | +€74,011 | +48.2% |
| Equity | 10/15 | €82,658 | €113,455 | +€30,797 | +37.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €79,658 | €110,455 | +€30,797 | +38.7% |
| Distributable reserves | 133 | €79,658 | €110,455 | +€30,797 | +38.7% |
| Amounts payable | 17/49 | €70,759 | €113,974 | +€43,215 | +61.1% |
| Amounts payable after more than one year | 17 | €12,508 | €50,123 | +€37,615 | +301% |
| Financial debts | 170/4 | €12,508 | €50,123 | +€37,615 | +301% |
| Amounts payable within one year | 42/48 | €58,251 | €62,154 | +€3,902 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €4,793 | €14,175 | +€9,382 | +196% |
| Trade debts | 44 | €8,724 | €21,334 | +€12,610 | +145% |
| Suppliers | 440/4 | €8,724 | €21,334 | +€12,610 | +145% |
| Taxes, remuneration and social security | 45 | €44,734 | €26,645 | -€18,089 | -40.4% |
| Taxes | 450/3 | €41,680 | €23,780 | -€17,900 | -42.9% |
| Remuneration and social security | 454/9 | €3,054 | €2,865 | -€190 | -6.2% |
| Accrued charges and deferred income | 492/3 | - | €1,697 | +€1,697 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,741 | €13,436 | +€8,695 | +183% |
| Other operating charges | 640/8 | €1,475 | €7,820 | +€6,344 | +430% |
| Gross operating margin | 9900 | €118,396 | €65,910 | -€52,486 | -44.3% |
| Operating profit (loss) | 9901 | €112,179 | €44,654 | -€67,525 | -60.2% |
| Financial income | 75/76B | €365 | €745 | +€381 | +104% |
| Recurring financial income | 75 | €365 | €745 | +€381 | +104% |
| Financial charges | 65/66B | €884 | €2,723 | +€1,840 | +208% |
| Recurring financial charges | 65 | €884 | €2,723 | +€1,840 | +208% |
| Profit (loss) for the period before taxes | 9903 | €111,660 | €42,676 | -€68,984 | -61.8% |
| Income taxes | 67/77 | €32,002 | €11,879 | -€20,123 | -62.9% |
| Profit (loss) for the period | 9904 | €79,658 | €30,797 | -€48,862 | -61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €79,658 | €30,797 | -€48,862 | -61.3% |
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 20 October 2026 via checked.be.