AGevers: 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.
AGevers
Largest movements
- Tangible fixed assets +€62,883
new in 2025: €62,883
of which Furniture and vehicles: +€51,798
- Cash +€49,247
up €49,247 (+109.5%), from €44,990 to €94,237
mainly Net result for the year (+€89,305) and Tax, wage and social debts (+€23,119)
- Deferred charges and accrued income +€21,989
up €21,989 (+44.8%), from €49,037 to €71,026
- Profit (loss) carried forward +€89,305
up €89,305 (+147.4%), from €60,594 to €149,898
- Tax, wage and social debts +€23,119
up €23,119 (+154.1%), from €15,000 to €38,119
- Debts after one year +€14,163
new in 2025: €14,163
- Current portion of long-term debt +€8,168
new in 2025: €8,168
- Gross operating margin +€42,980
up €42,980 (+56.8%), from €75,604 to €118,584
- Taxes +€8,119
up €8,119 (+54.1%), from €15,000 to €23,119
- Depreciation +€5,354
new in 2025: €5,354
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 | €94,027 | €228,146 | +€134,119 | +142.6% |
| Fixed assets | 21/28 | - | €62,883 | +€62,883 | |
| Tangible fixed assets | 22/27 | - | €62,883 | +€62,883 | |
| Furniture and vehicles | 24 | - | €51,798 | +€51,798 | |
| Other tangible fixed assets | 26 | - | €11,085 | +€11,085 | |
| Current assets | 29/58 | €94,027 | €165,263 | +€71,236 | +75.8% |
| Cash at bank and in hand | 54/58 | €44,990 | €94,237 | +€49,247 | +109.5% |
| Deferred charges and accrued income | 490/1 | €49,037 | €71,026 | +€21,989 | +44.8% |
| Total equity and liabilities | 10/49 | €94,027 | €228,146 | +€134,119 | +142.6% |
| Equity | 10/15 | €70,594 | €159,898 | +€89,305 | +126.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,594 | €149,898 | +€89,305 | +147.4% |
| Amounts payable | 17/49 | €23,433 | €68,248 | +€44,815 | +191.2% |
| Amounts payable after more than one year | 17 | - | €14,163 | +€14,163 | |
| Financial debts | 170/4 | - | €14,163 | +€14,163 | |
| Amounts payable within one year | 42/48 | €22,144 | €52,069 | +€29,925 | +135.1% |
| Current portion of amounts payable after more than one year | 42 | - | €8,168 | +€8,168 | |
| Trade debts | 44 | €1,916 | €2,556 | +€640 | +33.4% |
| Suppliers | 440/4 | €1,916 | €2,556 | +€640 | +33.4% |
| Taxes, remuneration and social security | 45 | €15,000 | €38,119 | +€23,119 | +154.1% |
| Taxes | 450/3 | €15,000 | €38,119 | +€23,119 | +154.1% |
| Other amounts payable | 47/48 | €5,229 | €3,226 | -€2,003 | -38.3% |
| Accrued charges and deferred income | 492/3 | €1,289 | €2,016 | +€727 | +56.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,354 | +€5,354 | |
| Other operating charges | 640/8 | - | €433 | +€433 | |
| Gross operating margin | 9900 | €75,604 | €118,584 | +€42,980 | +56.8% |
| Operating profit (loss) | 9901 | €75,604 | €112,797 | +€37,193 | +49.2% |
| Financial charges | 65/66B | €11 | €374 | +€363 | +3458.5% |
| Recurring financial charges | 65 | €11 | €374 | +€363 | +3458.5% |
| Profit (loss) for the period before taxes | 9903 | €75,594 | €112,423 | +€36,830 | +48.7% |
| Income taxes | 67/77 | €15,000 | €23,119 | +€8,119 | +54.1% |
| Profit (loss) for the period | 9904 | €60,594 | €89,305 | +€28,711 | +47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €60,594 | €89,305 | +€28,711 | +47.4% |
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.