AG TECHNICS: 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 TECHNICS
Largest movements
- Cash -€64,580
down €64,580 (-63.8%), from €101,206 to €36,625
mainly Net result for the year (-€68,170) and Contributions, distributions and other (-€20,621)
- Receivables within one year -€29,292
down €29,292 (-58.4%), from €50,176 to €20,883
of which Trade receivables: -€30,046
- Tangible fixed assets +€6,858
up €6,858 (+6.6%), from €103,134 to €109,993
of which Leasing and similar rights: +€12,980
- Financial fixed assets -€3,695
down €3,695 (-100%), from €3,695 to €0
- Profit (loss) carried forward -€66,310
down €66,310, from €0 to -€66,310
- Reserves -€22,481
down €22,481 (-10.8%), from €208,422 to €185,941
- Tax, wage and social debts -€14,816
down €14,816 (-69.8%), from €21,232 to €6,416
of which Taxes: -€18,732
- Debts after one year +€10,742
new in 2025: €10,742
- Other debts +€5,698
up €5,698, from €0 to €5,698
- Gross operating margin -€127,833
down €127,833, from €77,565 to -€50,268
- Taxes -€19,450
down €19,450 (-98.2%), from €19,814 to €364
- Depreciation +€905
up €905 (+13.7%), from €6,627 to €7,532
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 | €258,211 | €167,784 | -€90,427 | -35.0% |
| Fixed assets | 21/28 | €106,829 | €109,993 | +€3,163 | +3.0% |
| Tangible fixed assets | 22/27 | €103,134 | €109,993 | +€6,858 | +6.6% |
| Plant, machinery and equipment | 23 | €12,025 | €10,407 | -€1,618 | -13.5% |
| Furniture and vehicles | 24 | €1,917 | €1,219 | -€698 | -36.4% |
| Leasing and similar rights | 25 | - | €12,980 | +€12,980 | |
| Other tangible fixed assets | 26 | €89,193 | €85,387 | -€3,806 | -4.3% |
| Financial fixed assets | 28 | €3,695 | €0 | -€3,695 | -100% |
| Current assets | 29/58 | €151,381 | €57,791 | -€93,590 | -61.8% |
| Amounts receivable within one year | 40/41 | €50,176 | €20,883 | -€29,292 | -58.4% |
| Trade receivables | 40 | €41,740 | €11,694 | -€30,046 | -72.0% |
| Other amounts receivable | 41 | €8,436 | €9,190 | +€754 | +8.9% |
| Cash at bank and in hand | 54/58 | €101,206 | €36,625 | -€64,580 | -63.8% |
| Deferred charges and accrued income | 490/1 | €0 | €282 | +€282 | |
| Total equity and liabilities | 10/49 | €258,211 | €167,784 | -€90,427 | -35.0% |
| Equity | 10/15 | €227,022 | €138,232 | -€88,791 | -39.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €208,422 | €185,941 | -€22,481 | -10.8% |
| Distributable reserves | 133 | €208,422 | €185,941 | -€22,481 | -10.8% |
| Profit (loss) carried forward | 14 | €0 | -€66,310 | -€66,310 | |
| Amounts payable | 17/49 | €31,188 | €29,552 | -€1,636 | -5.2% |
| Amounts payable after more than one year | 17 | - | €10,742 | +€10,742 | |
| Financial debts | 170/4 | - | €10,742 | +€10,742 | |
| Amounts payable within one year | 42/48 | €31,188 | €18,811 | -€12,378 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | - | €2,068 | +€2,068 | |
| Trade debts | 44 | €9,956 | €4,628 | -€5,328 | -53.5% |
| Suppliers | 440/4 | €9,956 | €4,628 | -€5,328 | -53.5% |
| Taxes, remuneration and social security | 45 | €21,232 | €6,416 | -€14,816 | -69.8% |
| Taxes | 450/3 | €18,732 | €0 | -€18,732 | -100% |
| Remuneration and social security | 454/9 | €2,500 | €6,416 | +€3,916 | +157% |
| Other amounts payable | 47/48 | €0 | €5,698 | +€5,698 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,627 | €7,532 | +€905 | +13.7% |
| Other operating charges | 640/8 | €716 | €531 | -€184 | -25.8% |
| Non-recurring operating charges | 66A | - | €9,275 | +€9,275 | |
| Gross operating margin | 9900 | €77,565 | -€50,268 | -€127,833 | |
| Operating profit (loss) | 9901 | €70,222 | -€67,607 | -€137,828 | |
| Financial income | 75/76B | €6 | €63 | +€57 | +1,018% |
| Recurring financial income | 75 | €6 | €63 | +€57 | +1,018% |
| Financial charges | 65/66B | €367 | €262 | -€105 | -28.7% |
| Recurring financial charges | 65 | €367 | €262 | -€105 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €69,860 | -€67,806 | -€137,666 | |
| Income taxes | 67/77 | €19,814 | €364 | -€19,450 | -98.2% |
| Profit (loss) for the period | 9904 | €50,046 | -€68,170 | -€118,216 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,046 | -€68,170 | -€118,216 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.