AGA-CONS: 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.
AGA-CONS
Largest movements
- Current investments +€63,127
up €63,127 (+293.2%), from €21,530 to €84,656
- Receivables within one year -€14,992
down €14,992 (-61.8%), from €24,275 to €9,283
- Profit (loss) carried forward +€33,731
up €33,731 (+126.3%), from €26,703 to €60,434
- Tax, wage and social debts +€13,012
up €13,012 (+79.8%), from €16,309 to €29,320
of which Taxes: +€15,512
- Trade debts +€2,387
up €2,387 (+269.8%), from €884 to €3,271
- Other debts -€994
down €994 (-56.5%), from €1,759 to €764
- Gross operating margin +€15,247
up €15,247 (+43.1%), from €35,371 to €50,617
- Taxes +€5,273
up €5,273 (+78.2%), from €6,746 to €12,019
- Depreciation -€1,922
no longer reported in 2025 (was €1,922)
- Financial charges +€1,311
new in 2025: €1,311
of which Financial charges: +€1,311
- Other operating charges +€556
new in 2025: €556
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,805 | €93,939 | +€48,135 | +105.1% |
| Current assets | 29/58 | €45,805 | €93,939 | +€48,135 | +105.1% |
| Amounts receivable within one year | 40/41 | €24,275 | €9,283 | -€14,992 | -61.8% |
| Trade receivables | 40 | €24,275 | €9,283 | -€14,992 | -61.8% |
| Current investments | 50/53 | €21,530 | €84,656 | +€63,127 | +293.2% |
| Total equity and liabilities | 10/49 | €45,805 | €93,939 | +€48,135 | +105.1% |
| Equity | 10/15 | €26,853 | €60,584 | +€33,731 | +125.6% |
| Contributions | 10/11 | €150 | €150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,703 | €60,434 | +€33,731 | +126.3% |
| Amounts payable | 17/49 | €18,952 | €33,356 | +€14,404 | +76.0% |
| Amounts payable within one year | 42/48 | €18,952 | €33,356 | +€14,404 | +76.0% |
| Trade debts | 44 | €884 | €3,271 | +€2,387 | +269.8% |
| Suppliers | 440/4 | €884 | €3,271 | +€2,387 | +269.8% |
| Taxes, remuneration and social security | 45 | €16,309 | €29,320 | +€13,012 | +79.8% |
| Taxes | 450/3 | €13,809 | €29,320 | +€15,512 | +112.3% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €1,759 | €764 | -€994 | -56.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,922 | - | -€1,922 | |
| Other operating charges | 640/8 | - | €556 | +€556 | |
| Gross operating margin | 9900 | €35,371 | €50,617 | +€15,247 | +43.1% |
| Operating profit (loss) | 9901 | €33,449 | €50,062 | +€16,612 | +49.7% |
| Financial charges | 65/66B | - | €1,311 | +€1,311 | |
| Recurring financial charges | 65 | - | €1,311 | +€1,311 | |
| Non-recurring financial charges | 66B | - | €1,311 | +€1,311 | |
| Profit (loss) for the period before taxes | 9903 | €33,449 | €48,750 | +€15,301 | +45.7% |
| Income taxes | 67/77 | €6,746 | €12,019 | +€5,273 | +78.2% |
| Profit (loss) for the period | 9904 | €26,703 | €36,731 | +€10,028 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,703 | €36,731 | +€10,028 | +37.6% |
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 11 October 2026 via checked.be.