AGconstrucTOIT: 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.
AGconstrucTOIT
Largest movements
- Receivables within one year +€93,947
up €93,947 (+100.6%), from €93,356 to €187,303
of which Trade receivables: +€65,997
- Cash +€21,460
up €21,460 (+567.2%), from €3,783 to €25,243
mainly Trade debts (+€56,387) and Net result for the year (+€36,800)
- Stocks and contracts -€20,822
no longer reported in 2025 (was €20,822)
- Trade debts +€56,387
up €56,387 (+254.7%), from €22,136 to €78,523
of which Suppliers: +€46,798
- Reserves +€20,000
up €20,000 (+28.6%), from €70,000 to €90,000
- Profit (loss) carried forward +€16,800
up €16,800 (+184.0%), from €9,128 to €25,928
- Gross operating margin +€3,113
up €3,113 (+5.6%), from €55,971 to €59,085
- Depreciation -€1,381
down €1,381 (-45.9%), from €3,010 to €1,630
- Taxes +€1,162
up €1,162 (+7.5%), from €15,444 to €16,606
- Other operating charges -€1,108
down €1,108 (-23.0%), from €4,816 to €3,709
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 | €120,708 | €215,058 | +€94,349 | +78.2% |
| Fixed assets | 21/28 | €2,747 | €2,511 | -€235 | -8.6% |
| Tangible fixed assets | 22/27 | €2,747 | €2,511 | -€235 | -8.6% |
| Plant, machinery and equipment | 23 | €1,496 | €748 | -€748 | -50.0% |
| Furniture and vehicles | 24 | €1,250 | €1,763 | +€513 | +41.0% |
| Current assets | 29/58 | €117,962 | €212,546 | +€94,584 | +80.2% |
| Stocks and contracts in progress | 3 | €20,822 | - | -€20,822 | |
| Contracts in progress | 37 | €20,822 | - | -€20,822 | |
| Amounts receivable within one year | 40/41 | €93,356 | €187,303 | +€93,947 | +100.6% |
| Trade receivables | 40 | €5,686 | €71,684 | +€65,997 | +1160.6% |
| Other amounts receivable | 41 | €87,670 | €115,619 | +€27,949 | +31.9% |
| Cash at bank and in hand | 54/58 | €3,783 | €25,243 | +€21,460 | +567.2% |
| Total equity and liabilities | 10/49 | €120,708 | €215,058 | +€94,349 | +78.2% |
| Equity | 10/15 | €83,128 | €119,928 | +€36,800 | +44.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €70,000 | €90,000 | +€20,000 | +28.6% |
| Distributable reserves | 133 | €70,000 | €90,000 | +€20,000 | +28.6% |
| Profit (loss) carried forward | 14 | €9,128 | €25,928 | +€16,800 | +184.0% |
| Amounts payable | 17/49 | €37,580 | €95,129 | +€57,549 | +153.1% |
| Amounts payable within one year | 42/48 | €37,580 | €95,129 | +€57,549 | +153.1% |
| Trade debts | 44 | €22,136 | €78,523 | +€56,387 | +254.7% |
| Suppliers | 440/4 | €19,653 | €66,451 | +€46,798 | +238.1% |
| Bills of exchange payable | 441 | €2,483 | €12,072 | +€9,589 | +386.2% |
| Taxes, remuneration and social security | 45 | €15,444 | €16,606 | +€1,162 | +7.5% |
| Taxes | 450/3 | €15,444 | €16,606 | +€1,162 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,010 | €1,630 | -€1,381 | -45.9% |
| Other operating charges | 640/8 | €4,816 | €3,709 | -€1,108 | -23.0% |
| Gross operating margin | 9900 | €55,971 | €59,085 | +€3,113 | +5.6% |
| Operating profit (loss) | 9901 | €48,145 | €53,746 | +€5,602 | +11.6% |
| Financial charges | 65/66B | €264 | €340 | +€76 | +28.7% |
| Recurring financial charges | 65 | €264 | €340 | +€76 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | €47,880 | €53,406 | +€5,526 | +11.5% |
| Income taxes | 67/77 | €15,444 | €16,606 | +€1,162 | +7.5% |
| Profit (loss) for the period | 9904 | €32,436 | €36,800 | +€4,364 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,436 | €36,800 | +€4,364 | +13.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.