AGA Consulting: 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 Consulting
Largest movements
- Deferred charges and accrued income +€9,269
up €9,269 (+1,440%), from €644 to €9,913
- Cash +€5,300
up €5,300 (+12.9%), from €40,936 to €46,236
mainly Net result for the year (+€18,844) and Depreciation (+€12,641)
- Tangible fixed assets -€2,831
down €2,831 (-13.1%), from €21,680 to €18,849
- Reserves +€18,844
up €18,844 (+918%), from €2,053 to €20,897
- Other debts -€5,475
down €5,475 (-8.5%), from €64,285 to €58,810
- Tax, wage and social debts -€2,253
down €2,253 (-32.9%), from €6,855 to €4,602
of which Taxes: -€1,493
- Gross operating margin -€19,451
down €19,451 (-31.3%), from €62,093 to €42,642
- Taxes +€4,646
up €4,646 (+91.6%), from €5,073 to €9,719
- Depreciation +€3,659
up €3,659 (+40.7%), from €8,982 to €12,641
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 | €78,801 | €90,206 | +€11,405 | +14.5% |
| Formation expenses | 20 | €252 | €0 | -€252 | -100% |
| Fixed assets | 21/28 | €21,680 | €18,849 | -€2,831 | -13.1% |
| Tangible fixed assets | 22/27 | €21,680 | €18,849 | -€2,831 | -13.1% |
| Furniture and vehicles | 24 | €21,680 | €18,849 | -€2,831 | -13.1% |
| Current assets | 29/58 | €56,870 | €71,357 | +€14,487 | +25.5% |
| Amounts receivable within one year | 40/41 | €15,290 | €15,208 | -€82 | -0.5% |
| Trade receivables | 40 | €363 | €0 | -€363 | -100% |
| Other amounts receivable | 41 | €14,927 | €15,208 | +€281 | +1.9% |
| Cash at bank and in hand | 54/58 | €40,936 | €46,236 | +€5,300 | +12.9% |
| Deferred charges and accrued income | 490/1 | €644 | €9,913 | +€9,269 | +1,440% |
| Total equity and liabilities | 10/49 | €78,801 | €90,206 | +€11,405 | +14.5% |
| Equity | 10/15 | €4,553 | €23,397 | +€18,844 | +414% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €2,053 | €20,897 | +€18,844 | +918% |
| Distributable reserves | 133 | €2,053 | €20,897 | +€18,844 | +918% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €74,248 | €66,809 | -€7,439 | -10.0% |
| Amounts payable within one year | 42/48 | €73,268 | €65,929 | -€7,339 | -10.0% |
| Trade debts | 44 | €2,127 | €2,516 | +€389 | +18.3% |
| Suppliers | 440/4 | €2,127 | €2,516 | +€389 | +18.3% |
| Taxes, remuneration and social security | 45 | €6,855 | €4,602 | -€2,253 | -32.9% |
| Taxes | 450/3 | €6,095 | €4,602 | -€1,493 | -24.5% |
| Remuneration and social security | 454/9 | €760 | €0 | -€760 | -100% |
| Other amounts payable | 47/48 | €64,285 | €58,810 | -€5,475 | -8.5% |
| Accrued charges and deferred income | 492/3 | €980 | €880 | -€100 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,982 | €12,641 | +€3,659 | +40.7% |
| Other operating charges | 640/8 | €599 | €396 | -€203 | -33.8% |
| Gross operating margin | 9900 | €62,093 | €42,642 | -€19,451 | -31.3% |
| Operating profit (loss) | 9901 | €52,511 | €29,604 | -€22,907 | -43.6% |
| Financial income | 75/76B | €2 | €2 | +€0 | +20.0% |
| Recurring financial income | 75 | €2 | €2 | +€0 | +20.0% |
| Financial charges | 65/66B | €925 | €1,043 | +€118 | +12.8% |
| Recurring financial charges | 65 | €925 | €1,043 | +€118 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €51,588 | €28,563 | -€23,025 | -44.6% |
| Income taxes | 67/77 | €5,073 | €9,719 | +€4,646 | +91.6% |
| Profit (loss) for the period | 9904 | €46,516 | €18,844 | -€27,672 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,516 | €18,844 | -€27,672 | -59.5% |
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 25 October 2026 via checked.be.