AGB Kontich: 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.
What changed
AGB Kontich
NACE 93.110, Operation of sports facilities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€21,467
2024 · €209,418-€187,950
Equity
€974,580
2024 · €960,637+€13,944
Cash
€20,316
2024 · €68,148-€47,832
Balance sheet total
€13.5m
2024 · €14.4m-€894,341
Largest movements
Assets
- Tangible fixed assets -€520,970
down €520,970 (-3.9%), from €13.4m to €12.9m
of which Land and buildings: -€471,727
- Receivables within one year -€324,732
down €324,732 (-40.8%), from €796,705 to €471,973
of which Other amounts receivable: -€390,541
Equity and liabilities
- Debts after one year -€511,505
down €511,505 (-4.3%), from €12.0m to €11.5m
- Trade debts -€212,079
down €212,079 (-46.2%), from €458,743 to €246,664
- Other debts -€202,623
down €202,623 (-89.7%), from €225,924 to €23,300
Income statement
- Gross operating margin -€176,824
down €176,824 (-19.8%), from €893,549 to €716,725
- Depreciation +€18,123
up €18,123 (+2.9%), from €631,658 to €649,781
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.
Result 2024
€209,418
Gross operating margin
-€176,824
Depreciation
-€18,123
Write-downs
-€303
Other operating charges
+€7,172
Financial income
+€103
Financial charges
+€24
Result 2025
€21,467
raises the resultlowers the result
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.
From operations
+€600,685
Investment
-€128,811
Financing
-€519,706
Cash 2024
€68,148
From operations (derived)
+€600,685
Net result for the year
+€21,467
Depreciation
+€649,781
Receivables within one year
+€324,732
Deferred charges and accrued income
+€807
Provisions
-€2,175
Trade debts
-€212,079
Tax, wage and social debts
+€18,849
Other debts
-€202,623
Accrued charges and deferred income
+€1,926
Investment (derived)
-€128,811
Investment in fixed assets (net)
-€128,811
Financing
-€519,706
Debts after one year
-€511,505
Current portion of long-term debt
-€677
Contributions, distributions and other
-€7,524
Cash 2025
€20,316
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,383,184 | €13,488,842 | -€894,341 | -6.2% |
| Fixed assets | 21/28 | €13,452,056 | €12,931,086 | -€520,970 | -3.9% |
| Tangible fixed assets | 22/27 | €13,442,078 | €12,921,108 | -€520,970 | -3.9% |
| Land and buildings | 22 | €13,272,093 | €12,800,366 | -€471,727 | -3.6% |
| Plant, machinery and equipment | 23 | €75,095 | €59,253 | -€15,841 | -21.1% |
| Furniture and vehicles | 24 | €36,936 | €61,488 | +€24,553 | +66.5% |
| Assets under construction and advance payments | 27 | €57,955 | €0 | -€57,955 | -100% |
| Financial fixed assets | 28 | €9,978 | €9,978 | = | 0.0% |
| Current assets | 29/58 | €931,127 | €557,756 | -€373,371 | -40.1% |
| Amounts receivable within one year | 40/41 | €796,705 | €471,973 | -€324,732 | -40.8% |
| Trade receivables | 40 | €179,398 | €245,207 | +€65,809 | +36.7% |
| Other amounts receivable | 41 | €617,307 | €226,766 | -€390,541 | -63.3% |
| Cash at bank and in hand | 54/58 | €68,148 | €20,316 | -€47,832 | -70.2% |
| Deferred charges and accrued income | 490/1 | €66,274 | €65,467 | -€807 | -1.2% |
| Total equity and liabilities | 10/49 | €14,383,184 | €13,488,842 | -€894,341 | -6.2% |
| Equity | 10/15 | €960,637 | €974,580 | +€13,944 | +1.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,089 | €168,556 | +€20,467 | +13.8% |
| Investment grants | 15 | €757,548 | €751,024 | -€6,524 | -0.9% |
| Provisions and deferred taxes | 16 | €52,516 | €50,341 | -€2,175 | -4.1% |
| Deferred taxes | 168 | €52,516 | €50,341 | -€2,175 | -4.1% |
| Amounts payable | 17/49 | €13,370,031 | €12,463,921 | -€906,110 | -6.8% |
| Amounts payable after more than one year | 17 | €11,999,497 | €11,487,991 | -€511,505 | -4.3% |
| Financial debts | 170/4 | €11,999,497 | €11,487,991 | -€511,505 | -4.3% |
| Amounts payable within one year | 42/48 | €1,332,037 | €935,506 | -€396,531 | -29.8% |
| Current portion of amounts payable after more than one year | 42 | €631,271 | €630,593 | -€677 | -0.1% |
| Trade debts | 44 | €458,743 | €246,664 | -€212,079 | -46.2% |
| Suppliers | 440/4 | €458,743 | €246,664 | -€212,079 | -46.2% |
| Taxes, remuneration and social security | 45 | €16,099 | €34,948 | +€18,849 | +117% |
| Taxes | 450/3 | €16,099 | €34,948 | +€18,849 | +117% |
| Other amounts payable | 47/48 | €225,924 | €23,300 | -€202,623 | -89.7% |
| Accrued charges and deferred income | 492/3 | €38,497 | €40,423 | +€1,926 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €631,658 | €649,781 | +€18,123 | +2.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€325 | -€22 | +€303 | +93.3% |
| Other operating charges | 640/8 | €61,659 | €54,487 | -€7,172 | -11.6% |
| Gross operating margin | 9900 | €893,549 | €716,725 | -€176,824 | -19.8% |
| Operating profit (loss) | 9901 | €200,557 | €12,479 | -€188,078 | -93.8% |
| Financial income | 75/76B | €6,732 | €6,835 | +€103 | +1.5% |
| Recurring financial income | 75 | €6,732 | €6,835 | +€103 | +1.5% |
| Financial charges | 65/66B | €46 | €21 | -€24 | -53.7% |
| Recurring financial charges | 65 | €46 | €21 | -€24 | -53.7% |
| Profit (loss) for the period before taxes | 9903 | €207,243 | €19,293 | -€187,950 | -90.7% |
| Transfer from deferred taxes | 780 | €2,175 | €2,175 | = | 0.0% |
| Profit (loss) for the period | 9904 | €209,418 | €21,467 | -€187,950 | -89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €209,418 | €21,467 | -€187,950 | -89.7% |
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.