AGD Consultancy: 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.
AGD Consultancy
Largest movements
- Receivables within one year -€23,305
down €23,305 (-53.1%), from €43,852 to €20,547
of which Trade receivables: -€28,181
- Cash +€16,966
up €16,966 (+129.2%), from €13,134 to €30,100
mainly Receivables within one year (+€23,305) and Net result for the year (+€21,050)
- Tangible fixed assets -€7,126
down €7,126 (-27.5%), from €25,907 to €18,781
of which Furniture and vehicles: -€6,286
- Reserves +€21,050
up €21,050 (+55.9%), from €37,626 to €58,676
- Trade debts -€13,054
down €13,054 (-63.5%), from €20,571 to €7,516
- Advances received -€10,745
down €10,745 (-100.0%), from €10,745 to €0
- Accrued charges and deferred income -€5,925
down €5,925 (-100.0%), from €5,925 to €0
- Tax, wage and social debts -€3,597
down €3,597 (-55.6%), from €6,470 to €2,873
of which Remuneration and social security: -€3,800
- Gross operating margin -€23,131
down €23,131 (-39.8%), from €58,116 to €34,986
- Taxes -€4,081
down €4,081 (-40.1%), from €10,173 to €6,092
- Depreciation -€2,598
down €2,598 (-26.7%), from €9,724 to €7,126
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 | €82,893 | €70,065 | -€12,828 | -15.5% |
| Fixed assets | 21/28 | €25,907 | €18,781 | -€7,126 | -27.5% |
| Tangible fixed assets | 22/27 | €25,907 | €18,781 | -€7,126 | -27.5% |
| Plant, machinery and equipment | 23 | €3,795 | €2,955 | -€840 | -22.1% |
| Furniture and vehicles | 24 | €22,113 | €15,826 | -€6,286 | -28.4% |
| Current assets | 29/58 | €56,986 | €51,284 | -€5,701 | -10.0% |
| Amounts receivable within one year | 40/41 | €43,852 | €20,547 | -€23,305 | -53.1% |
| Trade receivables | 40 | €43,852 | €15,671 | -€28,181 | -64.3% |
| Other amounts receivable | 41 | - | €4,875 | +€4,875 | |
| Cash at bank and in hand | 54/58 | €13,134 | €30,100 | +€16,966 | +129.2% |
| Deferred charges and accrued income | 490/1 | - | €637 | +€637 | |
| Total equity and liabilities | 10/49 | €82,893 | €70,065 | -€12,828 | -15.5% |
| Equity | 10/15 | €38,626 | €59,676 | +€21,050 | +54.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €37,626 | €58,676 | +€21,050 | +55.9% |
| Distributable reserves | 133 | €37,626 | €58,676 | +€21,050 | +55.9% |
| Amounts payable | 17/49 | €44,266 | €10,389 | -€33,877 | -76.5% |
| Amounts payable within one year | 42/48 | €38,342 | €10,389 | -€27,953 | -72.9% |
| Trade debts | 44 | €20,571 | €7,516 | -€13,054 | -63.5% |
| Suppliers | 440/4 | €20,571 | €7,516 | -€13,054 | -63.5% |
| Advances received on contracts in progress | 46 | €10,745 | €0 | -€10,745 | -100.0% |
| Taxes, remuneration and social security | 45 | €6,470 | €2,873 | -€3,597 | -55.6% |
| Taxes | 450/3 | €2,670 | €2,873 | +€203 | +7.6% |
| Remuneration and social security | 454/9 | €3,800 | €0 | -€3,800 | -100.0% |
| Other amounts payable | 47/48 | €557 | €0 | -€557 | -100.0% |
| Accrued charges and deferred income | 492/3 | €5,925 | €0 | -€5,925 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,724 | €7,126 | -€2,598 | -26.7% |
| Other operating charges | 640/8 | €303 | €446 | +€143 | +47.3% |
| Gross operating margin | 9900 | €58,116 | €34,986 | -€23,131 | -39.8% |
| Operating profit (loss) | 9901 | €48,089 | €27,413 | -€20,676 | -43.0% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €290 | €288 | -€2 | -0.7% |
| Recurring financial charges | 65 | €290 | €288 | -€2 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €47,799 | €27,141 | -€20,658 | -43.2% |
| Income taxes | 67/77 | €10,173 | €6,092 | -€4,081 | -40.1% |
| Profit (loss) for the period | 9904 | €37,626 | €21,050 | -€16,577 | -44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,626 | €21,050 | -€16,577 | -44.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.