AG PERFORMANCE CAR: 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 PERFORMANCE CAR
Largest movements
- Tangible fixed assets +€42,742
up €42,742 (+127%), from €33,639 to €76,381
- Receivables within one year -€14,677
down €14,677 (-10.1%), from €144,688 to €130,010
of which Trade receivables: -€20,942
- Profit (loss) carried forward +€42,905
up €42,905 (+21.5%), from €199,992 to €242,897
- Trade debts +€21,899
up €21,899 (+65.4%), from €33,477 to €55,376
- Tax, wage and social debts -€20,912
down €20,912 (-74.3%), from €28,151 to €7,240
- Other debts -€18,761
down €18,761 (-8.2%), from €228,528 to €209,767
- Current portion of long-term debt +€8,992
up €8,992 (+22.7%), from €39,652 to €48,644
- Depreciation +€17,279
up €17,279 (+653%), from €2,644 to €19,923
- Gross operating margin -€7,374
down €7,374 (-8.0%), from €92,416 to €85,042
- Other operating charges +€2,645
up €2,645 (+289%), from €917 to €3,562
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 | €625,682 | €652,376 | +€26,694 | +4.3% |
| Fixed assets | 21/28 | €476,479 | €519,221 | +€42,742 | +9.0% |
| Tangible fixed assets | 22/27 | €33,639 | €76,381 | +€42,742 | +127% |
| Furniture and vehicles | 24 | €33,639 | €76,381 | +€42,742 | +127% |
| Financial fixed assets | 28 | €442,840 | €442,840 | = | 0.0% |
| Current assets | 29/58 | €149,203 | €133,155 | -€16,048 | -10.8% |
| Amounts receivable within one year | 40/41 | €144,688 | €130,010 | -€14,677 | -10.1% |
| Trade receivables | 40 | €138,495 | €117,554 | -€20,942 | -15.1% |
| Other amounts receivable | 41 | €6,193 | €12,457 | +€6,264 | +101% |
| Cash at bank and in hand | 54/58 | €3,556 | €3,145 | -€411 | -11.6% |
| Deferred charges and accrued income | 490/1 | €959 | - | -€959 | |
| Total equity and liabilities | 10/49 | €625,682 | €652,376 | +€26,694 | +4.3% |
| Equity | 10/15 | €201,092 | €243,997 | +€42,905 | +21.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €199,992 | €242,897 | +€42,905 | +21.5% |
| Amounts payable | 17/49 | €424,590 | €408,379 | -€16,210 | -3.8% |
| Amounts payable after more than one year | 17 | €94,781 | €87,353 | -€7,428 | -7.8% |
| Financial debts | 170/4 | €94,781 | €87,353 | -€7,428 | -7.8% |
| Amounts payable within one year | 42/48 | €329,809 | €321,026 | -€8,782 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €39,652 | €48,644 | +€8,992 | +22.7% |
| Trade debts | 44 | €33,477 | €55,376 | +€21,899 | +65.4% |
| Suppliers | 440/4 | €33,477 | €55,376 | +€21,899 | +65.4% |
| Taxes, remuneration and social security | 45 | €28,151 | €7,240 | -€20,912 | -74.3% |
| Taxes | 450/3 | €28,151 | €7,240 | -€20,912 | -74.3% |
| Other amounts payable | 47/48 | €228,528 | €209,767 | -€18,761 | -8.2% |
| Non-recurring operating income | 76A | €23,615 | €18,100 | -€5,515 | -23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,644 | €19,923 | +€17,279 | +653% |
| Other operating charges | 640/8 | €917 | €3,562 | +€2,645 | +289% |
| Gross operating margin | 9900 | €92,416 | €85,042 | -€7,374 | -8.0% |
| Operating profit (loss) | 9901 | €88,855 | €61,557 | -€27,298 | -30.7% |
| Financial charges | 65/66B | €2,504 | €2,793 | +€288 | +11.5% |
| Recurring financial charges | 65 | €2,504 | €2,793 | +€288 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €86,351 | €58,765 | -€27,586 | -31.9% |
| Income taxes | 67/77 | €16,316 | €15,860 | -€457 | -2.8% |
| Profit (loss) for the period | 9904 | €70,034 | €42,905 | -€27,129 | -38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €70,034 | €42,905 | -€27,129 | -38.7% |
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 16 October 2026 via checked.be.