AGIROCH: 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.
AGIROCH
Largest movements
- Cash +€854
up €854 (+56.9%), from €1,500 to €2,354
mainly Other debts (+€466) and Receivables within one year (+€402)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€917
up €917, from -€520 to €397
- Purchases and services -€520
no longer reported in 2025 (was €520)
- Financial charges +€35
up €35 (+37.0%), from €96 to €131
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 | €72,945 | €73,214 | +€269 | +0.4% |
| Fixed assets | 21/28 | €70,496 | €70,304 | -€192 | -0.3% |
| Tangible fixed assets | 22/27 | €70,496 | €70,304 | -€192 | -0.3% |
| Land and buildings | 22 | €70,000 | €70,000 | = | 0.0% |
| Furniture and vehicles | 24 | €496 | €304 | -€192 | -38.7% |
| Current assets | 29/58 | €2,449 | €2,910 | +€461 | +18.8% |
| Amounts receivable within one year | 40/41 | €949 | €547 | -€402 | -42.4% |
| Other amounts receivable | 41 | €949 | €547 | -€402 | -42.4% |
| Cash at bank and in hand | 54/58 | €1,500 | €2,354 | +€854 | +56.9% |
| Deferred charges and accrued income | 490/1 | - | €9 | +€9 | |
| Total equity and liabilities | 10/49 | €72,945 | €73,214 | +€269 | +0.4% |
| Equity | 10/15 | -€12,946 | -€13,037 | -€91 | -0.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,446 | -€14,537 | -€91 | -0.6% |
| Amounts payable | 17/49 | €85,890 | €86,251 | +€361 | +0.4% |
| Amounts payable within one year | 42/48 | €85,890 | €86,251 | +€361 | +0.4% |
| Trade debts | 44 | €106 | - | -€106 | |
| Suppliers | 440/4 | €106 | - | -€106 | |
| Other amounts payable | 47/48 | €85,785 | €86,251 | +€466 | +0.5% |
| Non-recurring operating income | 76A | - | €397 | +€397 | |
| Goods, raw materials, services and sundry goods | 60/61 | €520 | - | -€520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €192 | €192 | +€0 | +0.1% |
| Other operating charges | 640/8 | €164 | €165 | +€1 | +0.7% |
| Gross operating margin | 9900 | -€520 | €397 | +€917 | |
| Operating profit (loss) | 9901 | -€875 | €40 | +€915 | |
| Financial charges | 65/66B | €96 | €131 | +€35 | +37.0% |
| Recurring financial charges | 65 | €96 | €131 | +€35 | +37.0% |
| Profit (loss) for the period before taxes | 9903 | -€971 | -€91 | +€880 | +90.6% |
| Profit (loss) for the period | 9904 | -€971 | -€91 | +€880 | +90.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€971 | -€91 | +€880 | +90.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.