AGA CLUCI: 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.
AGA CLUCI
Largest movements
- Receivables within one year +€15,010
up €15,010 (+1501.0%), from €1,000 to €16,010
of which Trade receivables: +€10,000
- Cash +€2,348
up €2,348 (+1545.3%), from €152 to €2,500
mainly Trade debts (+€6,713) and Net result for the year (+€6,339)
- Tangible fixed assets -€1,547
down €1,547 (-34.3%), from €4,515 to €2,967
- Trade debts +€6,713
up €6,713 (+3684.3%), from €182 to €6,895
- Profit (loss) carried forward +€6,339
up €6,339 (+157.9%), from €4,015 to €10,354
- Tax, wage and social debts +€2,788
up €2,788 (+242.6%), from €1,149 to €3,937
of which Taxes: +€2,721
- Gross operating margin +€5,120
up €5,120 (+90.5%), from €5,655 to €10,775
- Taxes +€1,863
up €1,863 (+185.6%), from €1,004 to €2,867
- Depreciation +€1,420
up €1,420 (+1116.7%), from €127 to €1,547
- Other operating charges -€437
no longer reported in 2025 (was €437)
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 | €6,346 | €22,186 | +€15,839 | +249.6% |
| Fixed assets | 21/28 | €4,515 | €2,967 | -€1,547 | -34.3% |
| Tangible fixed assets | 22/27 | €4,515 | €2,967 | -€1,547 | -34.3% |
| Furniture and vehicles | 24 | €4,515 | €2,967 | -€1,547 | -34.3% |
| Current assets | 29/58 | €1,832 | €19,218 | +€17,387 | +949.2% |
| Amounts receivable within one year | 40/41 | €1,000 | €16,010 | +€15,010 | +1501.0% |
| Trade receivables | 40 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 41 | €1,000 | €6,010 | +€5,010 | +501.0% |
| Cash at bank and in hand | 54/58 | €152 | €2,500 | +€2,348 | +1545.3% |
| Deferred charges and accrued income | 490/1 | €680 | €708 | +€28 | +4.2% |
| Total equity and liabilities | 10/49 | €6,346 | €22,186 | +€15,839 | +249.6% |
| Equity | 10/15 | €5,015 | €11,354 | +€6,339 | +126.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,015 | €10,354 | +€6,339 | +157.9% |
| Amounts payable | 17/49 | €1,331 | €10,832 | +€9,501 | +713.6% |
| Amounts payable within one year | 42/48 | €1,331 | €10,832 | +€9,501 | +713.6% |
| Trade debts | 44 | €182 | €6,895 | +€6,713 | +3684.3% |
| Suppliers | 440/4 | €182 | €6,895 | +€6,713 | +3684.3% |
| Taxes, remuneration and social security | 45 | €1,149 | €3,937 | +€2,788 | +242.6% |
| Taxes | 450/3 | €1,149 | €3,871 | +€2,721 | +236.8% |
| Remuneration and social security | 454/9 | - | €67 | +€67 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127 | €1,547 | +€1,420 | +1116.7% |
| Other operating charges | 640/8 | €437 | - | -€437 | |
| Gross operating margin | 9900 | €5,655 | €10,775 | +€5,120 | +90.5% |
| Operating profit (loss) | 9901 | €5,090 | €9,227 | +€4,137 | +81.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €72 | €22 | -€50 | -69.6% |
| Recurring financial charges | 65 | €72 | €22 | -€50 | -69.6% |
| Profit (loss) for the period before taxes | 9903 | €5,019 | €9,206 | +€4,187 | +83.4% |
| Income taxes | 67/77 | €1,004 | €2,867 | +€1,863 | +185.6% |
| Profit (loss) for the period | 9904 | €4,015 | €6,339 | +€2,324 | +57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,015 | €6,339 | +€2,324 | +57.9% |
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 1 October 2026 via checked.be.