AGH Avocat: 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.
AGH Avocat
Largest movements
- Cash -€135,501
down €135,501 (-68.2%), from €198,676 to €63,175
mainly Other debts (-€114,234) and Contributions, distributions and other (-€42,683)
- Receivables within one year +€31,149
up €31,149 (+345%), from €9,029 to €40,178
of which Other amounts receivable: +€30,952
- Tangible fixed assets -€2,598
down €2,598 (-12.6%), from €20,636 to €18,038
of which Plant, machinery and equipment: -€2,500
- Other debts -€114,234
down €114,234 (-95.9%), from €119,104 to €4,870
- Profit (loss) carried forward +€25,710
up €25,710 (+136%), from €18,961 to €44,670
- Tax, wage and social debts -€13,947
down €13,947 (-36.4%), from €38,335 to €24,388
- Debts after one year -€8,593
down €8,593 (-92.3%), from €9,314 to €721
- Trade debts +€4,050
up €4,050 (+1,205%), from €336 to €4,387
- Gross operating margin -€89,560
down €89,560 (-49.9%), from €179,404 to €89,845
- Purchases and services +€52,583
up €52,583 (+39.0%), from €134,935 to €187,517
- Turnover -€35,888
down €35,888 (-11.5%), from €313,250 to €277,362
- Taxes -€23,703
down €23,703 (-60.5%), from €39,172 to €15,469
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €229,540 | €122,590 | -€106,950 | -46.6% |
| Fixed assets | 21/28 | €20,636 | €18,038 | -€2,598 | -12.6% |
| Tangible fixed assets | 22/27 | €20,636 | €18,038 | -€2,598 | -12.6% |
| Plant, machinery and equipment | 23 | €18,493 | €15,993 | -€2,500 | -13.5% |
| Furniture and vehicles | 24 | €2,143 | €2,045 | -€98 | -4.6% |
| Current assets | 29/58 | €208,904 | €104,552 | -€104,352 | -50.0% |
| Amounts receivable within one year | 40/41 | €9,029 | €40,178 | +€31,149 | +345% |
| Trade receivables | 40 | €349 | €546 | +€197 | +56.5% |
| Other amounts receivable | 41 | €8,679 | €39,631 | +€30,952 | +357% |
| Cash at bank and in hand | 54/58 | €198,676 | €63,175 | -€135,501 | -68.2% |
| Deferred charges and accrued income | 490/1 | €1,200 | €1,200 | = | 0.0% |
| Total equity and liabilities | 10/49 | €229,540 | €122,590 | -€106,950 | -46.6% |
| Equity | 10/15 | €37,561 | €63,270 | +€25,710 | +68.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,961 | €44,670 | +€25,710 | +136% |
| Amounts payable | 17/49 | €191,980 | €59,320 | -€132,660 | -69.1% |
| Amounts payable after more than one year | 17 | €9,314 | €721 | -€8,593 | -92.3% |
| Financial debts | 170/4 | €9,314 | €721 | -€8,593 | -92.3% |
| Amounts payable within one year | 42/48 | €182,666 | €58,599 | -€124,067 | -67.9% |
| Current portion of amounts payable after more than one year | 42 | €24,891 | €24,955 | +€64 | +0.3% |
| Trade debts | 44 | €336 | €4,387 | +€4,050 | +1,205% |
| Suppliers | 440/4 | €336 | €4,387 | +€4,050 | +1,205% |
| Taxes, remuneration and social security | 45 | €38,335 | €24,388 | -€13,947 | -36.4% |
| Taxes | 450/3 | €38,335 | €24,388 | -€13,947 | -36.4% |
| Other amounts payable | 47/48 | €119,104 | €4,870 | -€114,234 | -95.9% |
| Turnover | 70 | €313,250 | €277,362 | -€35,888 | -11.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €134,935 | €187,517 | +€52,583 | +39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,317 | €3,586 | +€269 | +8.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €179,404 | €89,845 | -€89,560 | -49.9% |
| Operating profit (loss) | 9901 | €175,700 | €85,859 | -€89,841 | -51.1% |
| Financial charges | 65/66B | €2,411 | €1,998 | -€414 | -17.2% |
| Recurring financial charges | 65 | €2,411 | €1,998 | -€414 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €173,288 | €83,861 | -€89,427 | -51.6% |
| Income taxes | 67/77 | €39,172 | €15,469 | -€23,703 | -60.5% |
| Profit (loss) for the period | 9904 | €134,117 | €68,392 | -€65,724 | -49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €134,117 | €68,392 | -€65,724 | -49.0% |
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 17 October 2026 via checked.be.