AGL CLOISON: 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.
AGL CLOISON
Largest movements
- Deferred charges and accrued income +€9,536
up €9,536 (+8,772%), from €109 to €9,645
- Cash -€6,586
down €6,586 (-74.9%), from €8,798 to €2,212
mainly Deferred charges and accrued income (-€9,536) and Stocks and contracts (-€5,156)
- Stocks and contracts +€5,156
up €5,156 (+67.9%), from €7,589 to €12,745
- Receivables within one year +€4,217
up €4,217 (+315%), from €1,337 to €5,554
of which Trade receivables: +€3,922
- Tangible fixed assets -€3,580
down €3,580 (-39.0%), from €9,173 to €5,593
of which Plant, machinery and equipment: -€2,008
- Other debts +€5,098
up €5,098 (+67.7%), from €7,525 to €12,623
- Profit (loss) carried forward +€2,741
up €2,741 (+7.8%), from -€35,163 to -€32,423
- Trade debts +€795
up €795 (+25.0%), from €3,184 to €3,979
- Gross operating margin +€11,337
up €11,337, from -€4,112 to €7,225
- Depreciation -€251
down €251 (-6.0%), from €4,221 to €3,969
- Financial charges +€159
up €159 (+44.1%), from €360 to €518
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 | €27,006 | €35,750 | +€8,744 | +32.4% |
| Fixed assets | 21/28 | €9,173 | €5,593 | -€3,580 | -39.0% |
| Tangible fixed assets | 22/27 | €9,173 | €5,593 | -€3,580 | -39.0% |
| Plant, machinery and equipment | 23 | €5,800 | €3,792 | -€2,008 | -34.6% |
| Furniture and vehicles | 24 | €3,373 | €1,801 | -€1,572 | -46.6% |
| Current assets | 29/58 | €17,833 | €30,157 | +€12,323 | +69.1% |
| Stocks and contracts in progress | 3 | €7,589 | €12,745 | +€5,156 | +67.9% |
| Stocks | 30/36 | €7,589 | €12,745 | +€5,156 | +67.9% |
| Amounts receivable within one year | 40/41 | €1,337 | €5,554 | +€4,217 | +315% |
| Trade receivables | 40 | - | €3,922 | +€3,922 | |
| Other amounts receivable | 41 | €1,337 | €1,632 | +€295 | +22.1% |
| Cash at bank and in hand | 54/58 | €8,798 | €2,212 | -€6,586 | -74.9% |
| Deferred charges and accrued income | 490/1 | €109 | €9,645 | +€9,536 | +8,772% |
| Total equity and liabilities | 10/49 | €27,006 | €35,750 | +€8,744 | +32.4% |
| Equity | 10/15 | €16,297 | €19,037 | +€2,741 | +16.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,860 | €32,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €31,000 | €31,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,163 | -€32,423 | +€2,741 | +7.8% |
| Amounts payable | 17/49 | €10,709 | €16,712 | +€6,003 | +56.1% |
| Amounts payable within one year | 42/48 | €10,709 | €16,712 | +€6,003 | +56.1% |
| Trade debts | 44 | €3,184 | €3,979 | +€795 | +25.0% |
| Suppliers | 440/4 | €3,184 | €3,979 | +€795 | +25.0% |
| Taxes, remuneration and social security | 45 | - | €110 | +€110 | |
| Taxes | 450/3 | - | €110 | +€110 | |
| Other amounts payable | 47/48 | €7,525 | €12,623 | +€5,098 | +67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,221 | €3,969 | -€251 | -6.0% |
| Gross operating margin | 9900 | -€4,112 | €7,225 | +€11,337 | |
| Operating profit (loss) | 9901 | -€8,332 | €3,256 | +€11,588 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €360 | €518 | +€159 | +44.1% |
| Recurring financial charges | 65 | €360 | €518 | +€159 | +44.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,692 | €2,741 | +€11,433 | |
| Profit (loss) for the period | 9904 | -€8,692 | €2,741 | +€11,433 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,692 | €2,741 | +€11,433 |
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 21 October 2026 via checked.be.