AGER: 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.
AGER
Largest movements
- Cash -€12,198
down €12,198 (-50.7%), from €24,082 to €11,884
mainly Trade debts (-€10,627) and Receivables within one year (-€6,442)
- Receivables within one year +€6,442
up €6,442 (+25.2%), from €25,562 to €32,003
of which Trade receivables: +€6,651
- Tangible fixed assets +€824
up €824 (+36.1%), from €2,282 to €3,105
- Trade debts -€10,627
down €10,627 (-86.0%), from €12,355 to €1,728
- Other debts +€9,585
up €9,585 (+65.9%), from €14,537 to €24,122
- Profit (loss) carried forward -€5,668
down €5,668 (-82.0%), from €6,909 to €1,241
- Tax, wage and social debts +€1,777
up €1,777 (+11.4%), from €15,624 to €17,401
of which Remuneration and social security: +€3,609
- Gross operating margin -€11,338
down €11,338 (-99.1%), from €11,436 to €98
- Financial charges +€2,967
up €2,967 (+770.5%), from €385 to €3,352
- Taxes -€2,144
down €2,144 (-88.5%), from €2,422 to €279
- Other operating charges +€923
up €923 (+101.8%), from €906 to €1,829
- Depreciation +€294
up €294 (+2225.2%), from €13 to €307
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,926 | €46,992 | -€4,933 | -9.5% |
| Fixed assets | 21/28 | €2,282 | €3,105 | +€824 | +36.1% |
| Tangible fixed assets | 22/27 | €2,282 | €3,105 | +€824 | +36.1% |
| Furniture and vehicles | 24 | €2,282 | €3,105 | +€824 | +36.1% |
| Current assets | 29/58 | €49,644 | €43,887 | -€5,757 | -11.6% |
| Amounts receivable within one year | 40/41 | €25,562 | €32,003 | +€6,442 | +25.2% |
| Trade receivables | 40 | €25,350 | €32,000 | +€6,651 | +26.2% |
| Other amounts receivable | 41 | €212 | €3 | -€209 | -98.5% |
| Cash at bank and in hand | 54/58 | €24,082 | €11,884 | -€12,198 | -50.7% |
| Total equity and liabilities | 10/49 | €51,926 | €46,992 | -€4,933 | -9.5% |
| Equity | 10/15 | €9,409 | €3,741 | -€5,668 | -60.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,909 | €1,241 | -€5,668 | -82.0% |
| Amounts payable | 17/49 | €42,516 | €43,252 | +€735 | +1.7% |
| Amounts payable within one year | 42/48 | €42,516 | €43,252 | +€735 | +1.7% |
| Trade debts | 44 | €12,355 | €1,728 | -€10,627 | -86.0% |
| Suppliers | 440/4 | €12,355 | €1,728 | -€10,627 | -86.0% |
| Taxes, remuneration and social security | 45 | €15,624 | €17,401 | +€1,777 | +11.4% |
| Taxes | 450/3 | €15,624 | €13,792 | -€1,832 | -11.7% |
| Remuneration and social security | 454/9 | - | €3,609 | +€3,609 | |
| Other amounts payable | 47/48 | €14,537 | €24,122 | +€9,585 | +65.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13 | €307 | +€294 | +2225.2% |
| Other operating charges | 640/8 | €906 | €1,829 | +€923 | +101.8% |
| Gross operating margin | 9900 | €11,436 | €98 | -€11,338 | -99.1% |
| Operating profit (loss) | 9901 | €10,516 | -€2,038 | -€12,554 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €385 | €3,352 | +€2,967 | +770.5% |
| Recurring financial charges | 65 | €385 | €3,352 | +€2,967 | +770.5% |
| Profit (loss) for the period before taxes | 9903 | €10,131 | -€5,390 | -€15,521 | |
| Income taxes | 67/77 | €2,422 | €279 | -€2,144 | -88.5% |
| Profit (loss) for the period | 9904 | €7,709 | -€5,668 | -€13,378 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,709 | -€5,668 | -€13,378 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.