AGH CONCEPT: 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 CONCEPT
Largest movements
- Receivables within one year -€27,145
down €27,145 (-51.5%), from €52,735 to €25,589
of which Other amounts receivable: -€29,937
- Cash +€14,264
up €14,264 (+408%), from €3,500 to €17,764
mainly Receivables within one year (+€27,145) and Depreciation (+€6,145)
- Tangible fixed assets -€7,093
down €7,093 (-20.6%), from €34,414 to €27,321
- Trade debts -€24,435
down €24,435 (-57.7%), from €42,376 to €17,941
- Tax, wage and social debts +€4,319
new in 2024: €4,319
- Purchases and services -€8,705
down €8,705 (-10.7%), from €81,525 to €72,820
- Gross operating margin +€6,072
up €6,072 (+74.4%), from €8,162 to €14,235
- Other operating charges +€5,522
up €5,522 (+742%), from €745 to €6,267
- Financial charges +€3,854
up €3,854 (+428%), from €901 to €4,756
- Financial income +€2,893
new in 2024: €2,893
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.
Derived cash bridge
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 | €90,831 | €70,674 | -€20,156 | -22.2% |
| Fixed assets | 21/28 | €34,414 | €27,321 | -€7,093 | -20.6% |
| Tangible fixed assets | 22/27 | €34,414 | €27,321 | -€7,093 | -20.6% |
| Furniture and vehicles | 24 | €34,414 | €27,321 | -€7,093 | -20.6% |
| Current assets | 29/58 | €56,417 | €43,353 | -€13,063 | -23.2% |
| Amounts receivable within one year | 40/41 | €52,735 | €25,589 | -€27,145 | -51.5% |
| Trade receivables | 40 | - | €2,792 | +€2,792 | |
| Other amounts receivable | 41 | €52,735 | €22,798 | -€29,937 | -56.8% |
| Current investments | 50/53 | €182 | - | -€182 | |
| Cash at bank and in hand | 54/58 | €3,500 | €17,764 | +€14,264 | +408% |
| Total equity and liabilities | 10/49 | €90,831 | €70,674 | -€20,156 | -22.2% |
| Equity | 10/15 | €48,455 | €48,414 | -€40 | -0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Share premium | 1100/10 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €40,395 | €40,354 | -€40 | -0.1% |
| Amounts payable | 17/49 | €42,376 | €22,260 | -€20,116 | -47.5% |
| Amounts payable within one year | 42/48 | €42,376 | €22,260 | -€20,116 | -47.5% |
| Trade debts | 44 | €42,376 | €17,941 | -€24,435 | -57.7% |
| Suppliers | 440/4 | €42,376 | €17,941 | -€24,435 | -57.7% |
| Taxes, remuneration and social security | 45 | - | €4,319 | +€4,319 | |
| Taxes | 450/3 | - | €4,319 | +€4,319 | |
| Goods, raw materials, services and sundry goods | 60/61 | €81,525 | €72,820 | -€8,705 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,735 | €6,145 | -€1,589 | -20.5% |
| Other operating charges | 640/8 | €745 | €6,267 | +€5,522 | +742% |
| Gross operating margin | 9900 | €8,162 | €14,235 | +€6,072 | +74.4% |
| Operating profit (loss) | 9901 | -€317 | €1,823 | +€2,140 | |
| Financial income | 75/76B | - | €2,893 | +€2,893 | |
| Recurring financial income | 75 | - | €2,893 | +€2,893 | |
| Financial charges | 65/66B | €901 | €4,756 | +€3,854 | +428% |
| Recurring financial charges | 65 | €901 | €4,756 | +€3,854 | +428% |
| Profit (loss) for the period before taxes | 9903 | -€1,218 | -€40 | +€1,178 | +96.7% |
| Profit (loss) for the period | 9904 | -€1,218 | -€40 | +€1,178 | +96.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,218 | -€40 | +€1,178 | +96.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.