AGNES SCHOOL: 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.
AGNES SCHOOL
Largest movements
- Cash +€1.0m
up €1.0m (+182.1%), from €552,272 to €1.6m
mainly Current investments (+€900,000) and Debts within one year (+€300,828)
- Current investments -€900,000
no longer reported in 2025 (was €900,000)
- Tangible fixed assets +€140,468
up €140,468 (+151.7%), from €92,620 to €233,088
of which Other tangible fixed assets: +€117,042
- Receivables after one year -€64,845
down €64,845 (-39.4%), from €164,412 to €99,567
- Debts after one year -€360,584
down €360,584 (-69.5%), from €518,967 to €158,383
of which Financial debts: -€336,000
- Debts within one year +€300,828
up €300,828 (+40.8%), from €737,362 to €1.0m
of which Current portion of long-term debt: +€176,395
- Profit (loss) carried forward +€237,011
up €237,011 (+17.0%), from €1.4m to €1.6m
- Investment grants +€100,686
up €100,686 (+1214.5%), from €8,290 to €108,976
- Contributions -€89,497
down €89,497 (-37.3%), from €239,997 to €150,500
- Gross operating margin +€410,888
up €410,888 (+14.3%), from €2.9m to €3.3m
- Staff costs +€365,699
up €365,699 (+14.0%), from €2.6m to €3.0m
- Financial income -€213,309
down €213,309 (-80.6%), from €264,744 to €51,435
- Write-downs -€123,777
down €123,777 (-98.7%), from €125,431 to €1,654
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 | €2,925,638 | €3,127,648 | +€202,010 | +6.9% |
| Fixed assets | 21/28 | €1,065,565 | €1,203,331 | +€137,766 | +12.9% |
| Intangible fixed assets | 21 | €12,945 | €10,243 | -€2,702 | -20.9% |
| Tangible fixed assets | 22/27 | €92,620 | €233,088 | +€140,468 | +151.7% |
| Plant, machinery and equipment | 23 | €9,575 | €8,604 | -€971 | -10.1% |
| Furniture and vehicles | 24 | €31,140 | €55,537 | +€24,397 | +78.3% |
| Other tangible fixed assets | 26 | €51,905 | €168,947 | +€117,042 | +225.5% |
| Financial fixed assets | 28 | €960,000 | €960,000 | = | 0.0% |
| Current assets | 29/58 | €1,860,073 | €1,924,317 | +€64,244 | +3.5% |
| Amounts receivable after more than one year | 29 | €164,412 | €99,567 | -€64,845 | -39.4% |
| Other amounts receivable | 291 | €164,412 | €99,567 | -€64,845 | -39.4% |
| Stocks and contracts in progress | 3 | €31,776 | €28,786 | -€2,990 | -9.4% |
| Stocks | 30/36 | €31,776 | €28,786 | -€2,990 | -9.4% |
| Amounts receivable within one year | 40/41 | €159,909 | €155,280 | -€4,629 | -2.9% |
| Trade receivables | 40 | €85,729 | €32,760 | -€52,969 | -61.8% |
| Other amounts receivable | 41 | €74,180 | €122,520 | +€48,340 | +65.2% |
| Current investments | 50/53 | €900,000 | - | -€900,000 | |
| Cash at bank and in hand | 54/58 | €552,272 | €1,558,066 | +€1.0m | +182.1% |
| Deferred charges and accrued income | 490/1 | €51,704 | €82,618 | +€30,914 | +59.8% |
| Total equity and liabilities | 10/49 | €2,925,638 | €3,127,648 | +€202,010 | +6.9% |
| Equity | 10/15 | €1,638,625 | €1,886,825 | +€248,200 | +15.1% |
| Contributions | 10/11 | €239,997 | €150,500 | -€89,497 | -37.3% |
| Capital | 10 | €239,997 | €150,500 | -€89,497 | -37.3% |
| Profit (loss) carried forward | 14 | €1,390,338 | €1,627,349 | +€237,011 | +17.0% |
| Investment grants | 15 | €8,290 | €108,976 | +€100,686 | +1214.5% |
| Amounts payable | 17/49 | €1,287,013 | €1,240,823 | -€46,190 | -3.6% |
| Amounts payable after more than one year | 17 | €518,967 | €158,383 | -€360,584 | -69.5% |
| Financial debts | 170/4 | €336,000 | - | -€336,000 | |
| Other amounts payable | 178/9 | €182,967 | €158,383 | -€24,584 | -13.4% |
| Amounts payable within one year | 42/48 | €737,362 | €1,038,190 | +€300,828 | +40.8% |
| Current portion of amounts payable after more than one year | 42 | €13,600 | €189,995 | +€176,395 | +1297.0% |
| Trade debts | 44 | €87,543 | €118,262 | +€30,719 | +35.1% |
| Suppliers | 440/4 | €87,543 | €118,262 | +€30,719 | +35.1% |
| Advances received on contracts in progress | 46 | €270,599 | €269,181 | -€1,418 | -0.5% |
| Taxes, remuneration and social security | 45 | €333,011 | €460,127 | +€127,116 | +38.2% |
| Taxes | 450/3 | €18,134 | €18,386 | +€252 | +1.4% |
| Remuneration and social security | 454/9 | €314,877 | €441,741 | +€126,864 | +40.3% |
| Accrued charges and deferred income | 492/3 | €30,684 | €44,250 | +€13,566 | +44.2% |
| Remuneration, social security and pensions | 62 | €2,615,281 | €2,980,980 | +€365,699 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,553 | €38,964 | +€14,411 | +58.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €125,431 | €1,654 | -€123,777 | -98.7% |
| Other operating charges | 640/8 | €87,429 | €57,540 | -€29,889 | -34.2% |
| Non-recurring operating charges | 66A | €521 | €1,628 | +€1,107 | +212.5% |
| Gross operating margin | 9900 | €2,869,524 | €3,280,412 | +€410,888 | +14.3% |
| Operating profit (loss) | 9901 | €16,309 | €199,646 | +€183,337 | +1124.1% |
| Financial income | 75/76B | €264,744 | €51,435 | -€213,309 | -80.6% |
| Recurring financial income | 75 | €264,744 | €51,435 | -€213,309 | -80.6% |
| Financial charges | 65/66B | €965 | €1,332 | +€367 | +38.0% |
| Recurring financial charges | 65 | €965 | €1,332 | +€367 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | €280,088 | €249,749 | -€30,339 | -10.8% |
| Income taxes | 67/77 | €10,268 | €12,738 | +€2,470 | +24.1% |
| Profit (loss) for the period | 9904 | €269,820 | €237,011 | -€32,809 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €269,820 | €237,011 | -€32,809 | -12.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.