AGHEMIO MANAGEMENT: 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.
AGHEMIO MANAGEMENT
Largest movements
- Receivables within one year -€7,718
down €7,718 (-74.9%), from €10,304 to €2,586
of which Trade receivables: -€7,314
- Cash +€5,689
up €5,689 (+510%), from €1,115 to €6,805
mainly Receivables within one year (+€7,718) and Trade debts (+€1,541)
- Tangible fixed assets -€1,512
down €1,512 (-49.7%), from €3,040 to €1,528
- Profit (loss) carried forward -€3,188
down €3,188 (-35.2%), from €9,043 to €5,856
- Tax, wage and social debts -€2,547
down €2,547 (-98.5%), from €2,586 to €39
of which Taxes: -€2,547
- Trade debts +€1,541
up €1,541 (+148%), from €1,045 to €2,586
- Other debts +€726
up €726 (+18.3%), from €3,979 to €4,705
- Gross operating margin -€15,513
down €15,513, from €14,252 to -€1,260
- Taxes -€3,386
down €3,386 (-100%), from €3,386 to €0
- Depreciation +€448
up €448 (+42.1%), from €1,064 to €1,512
- Financial charges -€361
down €361 (-80.0%), from €452 to €91
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 | €17,652 | €14,186 | -€3,466 | -19.6% |
| Fixed assets | 21/28 | €3,040 | €1,528 | -€1,512 | -49.7% |
| Tangible fixed assets | 22/27 | €3,040 | €1,528 | -€1,512 | -49.7% |
| Furniture and vehicles | 24 | €3,040 | €1,528 | -€1,512 | -49.7% |
| Current assets | 29/58 | €14,612 | €12,658 | -€1,954 | -13.4% |
| Amounts receivable after more than one year | 29 | €3,000 | €3,000 | = | 0.0% |
| Trade receivables | 290 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,304 | €2,586 | -€7,718 | -74.9% |
| Trade receivables | 40 | €9,900 | €2,586 | -€7,314 | -73.9% |
| Other amounts receivable | 41 | €404 | €0 | -€404 | -100% |
| Cash at bank and in hand | 54/58 | €1,115 | €6,805 | +€5,689 | +510% |
| Deferred charges and accrued income | 490/1 | €192 | €267 | +€75 | +39.0% |
| Total equity and liabilities | 10/49 | €17,652 | €14,186 | -€3,466 | -19.6% |
| Equity | 10/15 | €10,043 | €6,856 | -€3,188 | -31.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,043 | €5,856 | -€3,188 | -35.2% |
| Amounts payable | 17/49 | €7,609 | €7,330 | -€279 | -3.7% |
| Amounts payable within one year | 42/48 | €7,609 | €7,330 | -€279 | -3.7% |
| Trade debts | 44 | €1,045 | €2,586 | +€1,541 | +148% |
| Suppliers | 440/4 | €1,045 | €2,586 | +€1,541 | +148% |
| Taxes, remuneration and social security | 45 | €2,586 | €39 | -€2,547 | -98.5% |
| Taxes | 450/3 | €2,586 | €39 | -€2,547 | -98.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,979 | €4,705 | +€726 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,064 | €1,512 | +€448 | +42.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €14,252 | -€1,260 | -€15,513 | |
| Operating profit (loss) | 9901 | €12,801 | -€3,172 | -€15,973 | |
| Financial income | 75/76B | €80 | €75 | -€4 | -5.4% |
| Recurring financial income | 75 | €80 | €75 | -€4 | -5.4% |
| Financial charges | 65/66B | €452 | €91 | -€361 | -80.0% |
| Recurring financial charges | 65 | €452 | €91 | -€361 | -80.0% |
| Profit (loss) for the period before taxes | 9903 | €12,429 | -€3,188 | -€15,616 | |
| Income taxes | 67/77 | €3,386 | €0 | -€3,386 | -100% |
| Profit (loss) for the period | 9904 | €9,043 | -€3,188 | -€12,231 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,043 | -€3,188 | -€12,231 |
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 16 October 2026 via checked.be.