AG & Y: 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 & Y
Largest movements
- Receivables within one year -€570
down €570 (-12.5%), from €4,580 to €4,010
- Profit (loss) carried forward -€593
down €593 (-3.7%), from -€15,856 to -€16,449
- Gross operating margin -€363
new in 2025: -€363
- Financial income +€260
new in 2025: €260
- Other operating charges +€67
up €67 (+17.3%), from €384 to €451
- Financial charges +€40
new in 2025: €40
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 | €4,604 | €4,011 | -€593 | -12.9% |
| Current assets | 29/58 | €4,604 | €4,011 | -€593 | -12.9% |
| Amounts receivable within one year | 40/41 | €4,580 | €4,010 | -€570 | -12.5% |
| Other amounts receivable | 41 | €4,580 | €4,010 | -€570 | -12.5% |
| Cash at bank and in hand | 54/58 | €24 | €1 | -€23 | -96.6% |
| Total equity and liabilities | 10/49 | €4,604 | €4,011 | -€593 | -12.9% |
| Equity | 10/15 | €4,604 | €4,011 | -€593 | -12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,856 | -€16,449 | -€593 | -3.7% |
| Other operating charges | 640/8 | €384 | €451 | +€67 | +17.3% |
| Gross operating margin | 9900 | - | -€363 | -€363 | |
| Operating profit (loss) | 9901 | -€384 | -€814 | -€430 | -112% |
| Financial income | 75/76B | - | €260 | +€260 | |
| Recurring financial income | 75 | - | €260 | +€260 | |
| Financial charges | 65/66B | - | €40 | +€40 | |
| Recurring financial charges | 65 | - | €40 | +€40 | |
| Profit (loss) for the period before taxes | 9903 | -€384 | -€593 | -€209 | -54.4% |
| Profit (loss) for the period | 9904 | -€384 | -€593 | -€209 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€384 | -€593 | -€209 | -54.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.