AGH Consult: 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.
AGH Consult
Largest movements
- Current investments +€306,394
new in 2025: €306,394
- Cash -€259,717
down €259,717 (-81.7%), from €317,975 to €58,258
mainly Current investments (-€306,394) and Tax, wage and social debts (-€12,276)
- Receivables within one year -€16,998
down €16,998 (-66.6%), from €25,536 to €8,538
of which Trade receivables: -€18,909
- Reserves +€43,380
up €43,380 (+14.1%), from €307,213 to €350,593
of which Distributable reserves: +€45,240
- Tax, wage and social debts -€12,276
down €12,276 (-95.1%), from €12,907 to €631
of which Taxes: -€12,276
- Other debts -€11,260
down €11,260 (-80.8%), from €13,932 to €2,672
- Profit (loss) carried forward +€11,000
new in 2025: €11,000
- Gross operating margin -€58,388
down €58,388 (-43.5%), from €134,307 to €75,919
- Taxes -€14,454
down €14,454 (-37.1%), from €38,924 to €24,470
- Financial income +€4,283
up €4,283 (+5796.8%), from €74 to €4,357
- Other operating charges -€1,695
down €1,695 (-64.8%), from €2,614 to €920
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 | €343,627 | €373,190 | +€29,563 | +8.6% |
| Current assets | 29/58 | €343,627 | €373,190 | +€29,563 | +8.6% |
| Amounts receivable within one year | 40/41 | €25,536 | €8,538 | -€16,998 | -66.6% |
| Trade receivables | 40 | €25,459 | €6,551 | -€18,909 | -74.3% |
| Other amounts receivable | 41 | €76 | €1,987 | +€1,911 | +2511.7% |
| Current investments | 50/53 | - | €306,394 | +€306,394 | |
| Cash at bank and in hand | 54/58 | €317,975 | €58,258 | -€259,717 | -81.7% |
| Deferred charges and accrued income | 490/1 | €116 | €0 | -€116 | -100.0% |
| Total equity and liabilities | 10/49 | €343,627 | €373,190 | +€29,563 | +8.6% |
| Equity | 10/15 | €313,413 | €367,793 | +€54,380 | +17.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €307,213 | €350,593 | +€43,380 | +14.1% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €305,353 | €350,593 | +€45,240 | +14.8% |
| Profit (loss) carried forward | 14 | - | €11,000 | +€11,000 | |
| Amounts payable | 17/49 | €30,214 | €5,396 | -€24,818 | -82.1% |
| Amounts payable within one year | 42/48 | €30,214 | €5,199 | -€25,015 | -82.8% |
| Financial debts | 43 | €1,489 | €0 | -€1,489 | -100.0% |
| Other loans | 439 | €1,489 | €0 | -€1,489 | -100.0% |
| Trade debts | 44 | €1,886 | €1,895 | +€9 | +0.5% |
| Suppliers | 440/4 | €1,886 | €1,895 | +€9 | +0.5% |
| Taxes, remuneration and social security | 45 | €12,907 | €631 | -€12,276 | -95.1% |
| Taxes | 450/3 | €12,907 | €631 | -€12,276 | -95.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €13,932 | €2,672 | -€11,260 | -80.8% |
| Accrued charges and deferred income | 492/3 | €0 | €198 | +€198 | |
| Other operating charges | 640/8 | €2,614 | €920 | -€1,695 | -64.8% |
| Gross operating margin | 9900 | €134,307 | €75,919 | -€58,388 | -43.5% |
| Operating profit (loss) | 9901 | €131,693 | €74,999 | -€56,694 | -43.0% |
| Financial income | 75/76B | €74 | €4,357 | +€4,283 | +5796.8% |
| Recurring financial income | 75 | €74 | €4,357 | +€4,283 | +5796.8% |
| Financial charges | 65/66B | €565 | €506 | -€59 | -10.4% |
| Recurring financial charges | 65 | €565 | €506 | -€59 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €131,202 | €78,850 | -€52,352 | -39.9% |
| Income taxes | 67/77 | €38,924 | €24,470 | -€14,454 | -37.1% |
| Profit (loss) for the period | 9904 | €92,278 | €54,380 | -€37,898 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €92,278 | €54,380 | -€37,898 | -41.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.