AGA CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year +€654
up €654 (+5.1%), from €12,956 to €13,610
of which Other amounts receivable: +€2,531
- Cash +€620
up €620 (+270%), from €230 to €850
mainly Net result for the year (+€717) and Depreciation (+€521)
- Tangible fixed assets -€521
down €521 (-72.5%), from €719 to €198
- Deferred charges and accrued income -€448
down €448 (-20.3%), from €2,207 to €1,759
- Profit (loss) carried forward +€717
up €717 (+7.7%), from €9,274 to €9,991
- Tax, wage and social debts -€213
down €213 (-13.0%), from €1,639 to €1,426
of which Taxes: -€401
- Trade debts -€198
no longer reported in 2025 (was €198)
- Gross operating margin +€8,071
up €8,071, from -€3,207 to €4,864
- Taxes +€1,238
new in 2025: €1,238
- Other operating charges -€946
down €946 (-53.1%), from €1,784 to €837
- Financial charges -€438
down €438 (-21.1%), from €2,079 to €1,641
- Depreciation +€198
up €198 (+61.2%), from €323 to €521
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 | €16,112 | €16,418 | +€306 | +1.9% |
| Fixed assets | 21/28 | €719 | €198 | -€521 | -72.5% |
| Tangible fixed assets | 22/27 | €719 | €198 | -€521 | -72.5% |
| Furniture and vehicles | 24 | €719 | €198 | -€521 | -72.5% |
| Current assets | 29/58 | €15,393 | €16,220 | +€827 | +5.4% |
| Amounts receivable within one year | 40/41 | €12,956 | €13,610 | +€654 | +5.1% |
| Trade receivables | 40 | €2,525 | €649 | -€1,876 | -74.3% |
| Other amounts receivable | 41 | €10,431 | €12,962 | +€2,531 | +24.3% |
| Cash at bank and in hand | 54/58 | €230 | €850 | +€620 | +270% |
| Deferred charges and accrued income | 490/1 | €2,207 | €1,759 | -€448 | -20.3% |
| Total equity and liabilities | 10/49 | €16,112 | €16,418 | +€306 | +1.9% |
| Equity | 10/15 | €14,274 | €14,991 | +€717 | +5.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,274 | €9,991 | +€717 | +7.7% |
| Amounts payable | 17/49 | €1,837 | €1,426 | -€411 | -22.4% |
| Amounts payable within one year | 42/48 | €1,837 | €1,426 | -€411 | -22.4% |
| Trade debts | 44 | €198 | - | -€198 | |
| Suppliers | 440/4 | €198 | - | -€198 | |
| Taxes, remuneration and social security | 45 | €1,639 | €1,426 | -€213 | -13.0% |
| Taxes | 450/3 | €1,639 | €1,238 | -€401 | -24.5% |
| Remuneration and social security | 454/9 | - | €189 | +€189 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €323 | €521 | +€198 | +61.2% |
| Other operating charges | 640/8 | €1,784 | €837 | -€946 | -53.1% |
| Gross operating margin | 9900 | -€3,207 | €4,864 | +€8,071 | |
| Operating profit (loss) | 9901 | -€5,314 | €3,505 | +€8,819 | |
| Financial income | 75/76B | - | €90 | +€90 | |
| Recurring financial income | 75 | - | €90 | +€90 | |
| Financial charges | 65/66B | €2,079 | €1,641 | -€438 | -21.1% |
| Recurring financial charges | 65 | €2,079 | €1,641 | -€438 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,392 | €1,955 | +€9,347 | |
| Income taxes | 67/77 | - | €1,238 | +€1,238 | |
| Profit (loss) for the period | 9904 | -€7,392 | €717 | +€8,109 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,392 | €717 | +€8,109 |
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 26 October 2026 via checked.be.