AG SOINS: 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 SOINS
Largest movements
- Cash +€45,391
up €45,391 (+165.0%), from €27,504 to €72,894
mainly Net result for the year (+€27,008) and Deferred charges and accrued income (+€21,342)
- Deferred charges and accrued income -€21,342
no longer reported in 2025 (was €21,342)
- Intangible fixed assets -€12,300
down €12,300 (-47.6%), from €25,847 to €13,547
- Tangible fixed assets +€6,459
up €6,459 (+172.7%), from €3,741 to €10,200
of which Land and buildings: +€7,320
- Receivables within one year -€3,712
no longer reported in 2025 (was €3,712)
- Reserves +€27,008
up €27,008 (+43.1%), from €62,622 to €89,630
- Accrued charges and deferred income -€8,544
no longer reported in 2025 (was €8,544)
- Tax, wage and social debts -€2,875
down €2,875 (-40.7%), from €7,067 to €4,192
- Trade debts -€1,672
down €1,672 (-69.3%), from €2,413 to €740
- Gross operating margin +€29,407
up €29,407 (+162.5%), from €18,097 to €47,504
- Taxes +€4,933
up €4,933 (+302.8%), from €1,629 to €6,562
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.
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 | €82,146 | €96,641 | +€14,495 | +17.6% |
| Fixed assets | 21/28 | €29,588 | €23,747 | -€5,841 | -19.7% |
| Intangible fixed assets | 21 | €25,847 | €13,547 | -€12,300 | -47.6% |
| Tangible fixed assets | 22/27 | €3,741 | €10,200 | +€6,459 | +172.7% |
| Land and buildings | 22 | - | €7,320 | +€7,320 | |
| Furniture and vehicles | 24 | €3,741 | €2,880 | -€861 | -23.0% |
| Current assets | 29/58 | €52,558 | €72,894 | +€20,336 | +38.7% |
| Amounts receivable within one year | 40/41 | €3,712 | - | -€3,712 | |
| Other amounts receivable | 41 | €3,712 | - | -€3,712 | |
| Cash at bank and in hand | 54/58 | €27,504 | €72,894 | +€45,391 | +165.0% |
| Deferred charges and accrued income | 490/1 | €21,342 | - | -€21,342 | |
| Total equity and liabilities | 10/49 | €82,146 | €96,641 | +€14,495 | +17.6% |
| Equity | 10/15 | €64,122 | €91,130 | +€27,008 | +42.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €62,622 | €89,630 | +€27,008 | +43.1% |
| Distributable reserves | 133 | €62,622 | €89,630 | +€27,008 | +43.1% |
| Amounts payable | 17/49 | €18,024 | €5,511 | -€12,513 | -69.4% |
| Amounts payable within one year | 42/48 | €9,479 | €5,511 | -€3,968 | -41.9% |
| Trade debts | 44 | €2,413 | €740 | -€1,672 | -69.3% |
| Suppliers | 440/4 | €2,413 | €740 | -€1,672 | -69.3% |
| Taxes, remuneration and social security | 45 | €7,067 | €4,192 | -€2,875 | -40.7% |
| Taxes | 450/3 | €7,067 | €4,192 | -€2,875 | -40.7% |
| Other amounts payable | 47/48 | - | €579 | +€579 | |
| Accrued charges and deferred income | 492/3 | €8,544 | - | -€8,544 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,866 | €13,261 | +€395 | +3.1% |
| Other operating charges | 640/8 | €281 | €517 | +€236 | +84.0% |
| Gross operating margin | 9900 | €18,097 | €47,504 | +€29,407 | +162.5% |
| Operating profit (loss) | 9901 | €4,951 | €33,727 | +€28,776 | +581.2% |
| Financial income | 75/76B | €218 | €0 | -€218 | -100.0% |
| Recurring financial income | 75 | €218 | €0 | -€218 | -100.0% |
| Financial charges | 65/66B | €47 | €156 | +€110 | +236.2% |
| Recurring financial charges | 65 | €47 | €156 | +€110 | +236.2% |
| Profit (loss) for the period before taxes | 9903 | €5,123 | €33,570 | +€28,448 | +555.3% |
| Income taxes | 67/77 | €1,629 | €6,562 | +€4,933 | +302.8% |
| Profit (loss) for the period | 9904 | €3,493 | €27,008 | +€23,514 | +673.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,493 | €27,008 | +€23,514 | +673.1% |
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 6 October 2026 via checked.be.