AG8: 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.
AG8
Largest movements
- Cash +€1,914
up €1,914 (+101%), from €1,890 to €3,804
mainly Net result for the year (+€1,946) and Trade debts (+€1,406)
- Tangible fixed assets -€623
down €623 (-27.9%), from €2,232 to €1,609
of which Furniture and vehicles: -€575
- Receivables within one year -€342
down €342 (-28.5%), from €1,200 to €859
of which Trade receivables: -€180
- Other debts -€2,437
down €2,437 (-35.8%), from €6,817 to €4,380
- Profit (loss) carried forward +€1,946
up €1,946 (+20.9%), from -€9,313 to -€7,367
- Trade debts +€1,406
up €1,406 (+5,082%), from €28 to €1,434
- Gross operating margin +€2,625
up €2,625 (+865%), from €303 to €2,928
- Depreciation +€363
up €363 (+139%), from €260 to €623
- Other operating charges +€39
up €39 (+17.2%), from €225 to €263
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 | €5,679 | €6,594 | +€915 | +16.1% |
| Fixed assets | 21/28 | €2,232 | €1,609 | -€623 | -27.9% |
| Tangible fixed assets | 22/27 | €2,232 | €1,609 | -€623 | -27.9% |
| Furniture and vehicles | 24 | €2,088 | €1,513 | -€575 | -27.5% |
| Other tangible fixed assets | 26 | €144 | €96 | -€48 | -33.3% |
| Current assets | 29/58 | €3,446 | €4,985 | +€1,538 | +44.6% |
| Amounts receivable within one year | 40/41 | €1,200 | €859 | -€342 | -28.5% |
| Trade receivables | 40 | €180 | - | -€180 | |
| Other amounts receivable | 41 | €1,020 | €859 | -€161 | -15.8% |
| Cash at bank and in hand | 54/58 | €1,890 | €3,804 | +€1,914 | +101% |
| Deferred charges and accrued income | 490/1 | €356 | €322 | -€34 | -9.5% |
| Total equity and liabilities | 10/49 | €5,679 | €6,594 | +€915 | +16.1% |
| Equity | 10/15 | -€1,253 | €693 | +€1,946 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | -€9,313 | -€7,367 | +€1,946 | +20.9% |
| Amounts payable | 17/49 | €6,932 | €5,901 | -€1,031 | -14.9% |
| Amounts payable within one year | 42/48 | €6,932 | €5,901 | -€1,031 | -14.9% |
| Trade debts | 44 | €28 | €1,434 | +€1,406 | +5,082% |
| Suppliers | 440/4 | €28 | €1,434 | +€1,406 | +5,082% |
| Taxes, remuneration and social security | 45 | €87 | €87 | = | 0.0% |
| Taxes | 450/3 | €87 | €87 | = | 0.0% |
| Other amounts payable | 47/48 | €6,817 | €4,380 | -€2,437 | -35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260 | €623 | +€363 | +139% |
| Other operating charges | 640/8 | €225 | €263 | +€39 | +17.2% |
| Gross operating margin | 9900 | €303 | €2,928 | +€2,625 | +865% |
| Operating profit (loss) | 9901 | -€182 | €2,042 | +€2,223 | |
| Financial charges | 65/66B | €105 | €95 | -€9 | -8.9% |
| Recurring financial charges | 65 | €105 | €95 | -€9 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€286 | €1,946 | +€2,232 | |
| Profit (loss) for the period | 9904 | -€286 | €1,946 | +€2,232 | |
| Profit (loss) for the period to be appropriated | 9905 | -€286 | €1,946 | +€2,232 |
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 15 October 2026 via checked.be.