AG CORNER: 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 CORNER
Largest movements
- Cash +€455
up €455 (+29.5%), from €1,542 to €1,997
mainly Other debts (+€3,737) and Tax, wage and social debts (+€500)
- Stocks and contracts -€227
down €227 (-19.3%), from €1,176 to €949
- Profit (loss) carried forward -€3,903
down €3,903 (-66.0%), from -€5,909 to -€9,812
- Other debts +€3,737
up €3,737 (+110.9%), from €3,371 to €7,108
- Tax, wage and social debts +€500
new in 2025: €500
- Accrued charges and deferred income -€139
no longer reported in 2025 (was €139)
- Trade debts +€33
up €33 (+13.2%), from €248 to €281
- Gross operating margin +€2,031
up €2,031 (+34.6%), from -€5,862 to -€3,831
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 | €2,848 | €3,076 | +€228 | +8.0% |
| Current assets | 29/58 | €2,848 | €3,076 | +€228 | +8.0% |
| Stocks and contracts in progress | 3 | €1,176 | €949 | -€227 | -19.3% |
| Stocks | 30/36 | €1,176 | €949 | -€227 | -19.3% |
| Amounts receivable within one year | 40/41 | €131 | €131 | = | 0.0% |
| Trade receivables | 40 | €131 | €131 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,542 | €1,997 | +€455 | +29.5% |
| Total equity and liabilities | 10/49 | €2,848 | €3,076 | +€228 | +8.0% |
| Equity | 10/15 | -€909 | -€4,812 | -€3,903 | -429.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,909 | -€9,812 | -€3,903 | -66.0% |
| Amounts payable | 17/49 | €3,757 | €7,888 | +€4,131 | +109.9% |
| Amounts payable within one year | 42/48 | €3,619 | €7,888 | +€4,270 | +118.0% |
| Trade debts | 44 | €248 | €281 | +€33 | +13.2% |
| Suppliers | 440/4 | €248 | €281 | +€33 | +13.2% |
| Taxes, remuneration and social security | 45 | - | €500 | +€500 | |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | €3,371 | €7,108 | +€3,737 | +110.9% |
| Accrued charges and deferred income | 492/3 | €139 | - | -€139 | |
| Gross operating margin | 9900 | -€5,862 | -€3,831 | +€2,031 | +34.6% |
| Operating profit (loss) | 9901 | -€5,862 | -€3,831 | +€2,031 | +34.6% |
| Financial charges | 65/66B | €48 | €72 | +€24 | +51.3% |
| Recurring financial charges | 65 | €48 | €72 | +€24 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,909 | -€3,903 | +€2,006 | +34.0% |
| Profit (loss) for the period | 9904 | -€5,909 | -€3,903 | +€2,006 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,909 | -€3,903 | +€2,006 | +34.0% |
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 29 September 2026 via checked.be.