AGHACAEN: 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.
AGHACAEN
Largest movements
- Receivables within one year +€5,300
new in 2025: €5,300
- Deferred charges and accrued income -€518
down €518 (-40.4%), from €1,281 to €763
- Trade debts +€3,126
up €3,126 (+484%), from €646 to €3,773
- Profit (loss) carried forward +€2,223
up €2,223 (+21.0%), from -€10,575 to -€8,351
- Other debts -€673
down €673 (-3.7%), from €18,071 to €17,398
- Gross operating margin +€2,730
up €2,730 (+351%), from €779 to €3,509
- Financial charges -€156
down €156 (-18.5%), from €841 to €685
- Other operating charges +€85
up €85 (+19.2%), from €440 to €525
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,346 | €27,053 | +€4,707 | +21.1% |
| Fixed assets | 21/28 | €21,065 | €20,990 | -€75 | -0.4% |
| Tangible fixed assets | 22/27 | €21,065 | €20,990 | -€75 | -0.4% |
| Land and buildings | 22 | €20,990 | €20,990 | = | 0.0% |
| Furniture and vehicles | 24 | €75 | - | -€75 | |
| Current assets | 29/58 | €1,281 | €6,063 | +€4,782 | +373% |
| Amounts receivable within one year | 40/41 | - | €5,300 | +€5,300 | |
| Trade receivables | 40 | - | €5,300 | +€5,300 | |
| Deferred charges and accrued income | 490/1 | €1,281 | €763 | -€518 | -40.4% |
| Total equity and liabilities | 10/49 | €22,346 | €27,053 | +€4,707 | +21.1% |
| Equity | 10/15 | €3,616 | €5,840 | +€2,223 | +61.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,791 | €1,791 | = | 0.0% |
| Distributable reserves | 133 | €1,791 | €1,791 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,575 | -€8,351 | +€2,223 | +21.0% |
| Amounts payable | 17/49 | €18,729 | €21,213 | +€2,483 | +13.3% |
| Amounts payable within one year | 42/48 | €18,729 | €21,213 | +€2,483 | +13.3% |
| Financial debts | 43 | €12 | €42 | +€31 | +261% |
| Credit institutions | 430/8 | €12 | €42 | +€31 | +261% |
| Trade debts | 44 | €646 | €3,773 | +€3,126 | +484% |
| Suppliers | 440/4 | €646 | €3,773 | +€3,126 | +484% |
| Other amounts payable | 47/48 | €18,071 | €17,398 | -€673 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101 | €75 | -€26 | -25.4% |
| Other operating charges | 640/8 | €440 | €525 | +€85 | +19.2% |
| Gross operating margin | 9900 | €779 | €3,509 | +€2,730 | +351% |
| Operating profit (loss) | 9901 | €238 | €2,909 | +€2,671 | +1,124% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €841 | €685 | -€156 | -18.5% |
| Recurring financial charges | 65 | €841 | €685 | -€156 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | -€603 | €2,223 | +€2,827 | |
| Profit (loss) for the period | 9904 | -€603 | €2,223 | +€2,827 | |
| Profit (loss) for the period to be appropriated | 9905 | -€603 | €2,223 | +€2,827 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.