AGNES SCHOOL: 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.
AGNES SCHOOL
Largest movements
- Tangible fixed assets -€109,203
down €109,203 (-4.5%), from €2.4m to €2.3m
of which Land and buildings: -€118,850
- Debts after one year -€157,860
down €157,860 (-22.9%), from €690,590 to €532,730
- Profit (loss) carried forward +€72,810
up €72,810 (+4.8%), from -€1.5m to -€1.4m
- Current portion of long-term debt -€65,481
down €65,481 (-27.0%), from €242,156 to €176,675
- Accrued charges and deferred income +€39,614
up €39,614 (+126%), from €31,558 to €71,172
- Other operating charges -€9,295
down €9,295 (-45.3%), from €20,502 to €11,207
- Financial charges -€4,464
down €4,464 (-21.7%), from €20,587 to €16,123
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 | €2,433,240 | €2,314,064 | -€119,176 | -4.9% |
| Fixed assets | 21/28 | €2,402,422 | €2,293,219 | -€109,203 | -4.5% |
| Tangible fixed assets | 22/27 | €2,402,422 | €2,293,219 | -€109,203 | -4.5% |
| Land and buildings | 22 | €2,364,295 | €2,245,445 | -€118,850 | -5.0% |
| Plant, machinery and equipment | 23 | €36,276 | €31,790 | -€4,486 | -12.4% |
| Assets under construction and advance payments | 27 | €1,851 | €15,984 | +€14,133 | +764% |
| Current assets | 29/58 | €30,818 | €20,845 | -€9,973 | -32.4% |
| Cash at bank and in hand | 54/58 | €30,818 | €20,845 | -€9,973 | -32.4% |
| Total equity and liabilities | 10/49 | €2,433,240 | €2,314,064 | -€119,176 | -4.9% |
| Equity | 10/15 | €1,443,191 | €1,516,001 | +€72,810 | +5.0% |
| Contributions | 10/11 | €2,950,000 | €2,950,000 | = | 0.0% |
| Capital | 10 | €2,950,000 | €2,950,000 | = | 0.0% |
| Issued capital | 100 | €2,950,000 | €2,950,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,506,809 | -€1,433,999 | +€72,810 | +4.8% |
| Amounts payable | 17/49 | €990,049 | €798,063 | -€191,986 | -19.4% |
| Amounts payable after more than one year | 17 | €690,590 | €532,730 | -€157,860 | -22.9% |
| Financial debts | 170/4 | €690,590 | €532,730 | -€157,860 | -22.9% |
| Amounts payable within one year | 42/48 | €267,901 | €194,161 | -€73,740 | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €242,156 | €176,675 | -€65,481 | -27.0% |
| Trade debts | 44 | €25,745 | €16,121 | -€9,624 | -37.4% |
| Suppliers | 440/4 | €25,745 | €16,121 | -€9,624 | -37.4% |
| Other amounts payable | 47/48 | - | €1,365 | +€1,365 | |
| Accrued charges and deferred income | 492/3 | €31,558 | €71,172 | +€39,614 | +126% |
| Turnover | 70 | €240,000 | €240,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €13,022 | €13,349 | +€327 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,817 | €126,511 | -€306 | -0.2% |
| Other operating charges | 640/8 | €20,502 | €11,207 | -€9,295 | -45.3% |
| Gross operating margin | 9900 | €226,977 | €226,651 | -€326 | -0.1% |
| Operating profit (loss) | 9901 | €79,658 | €88,933 | +€9,275 | +11.6% |
| Financial charges | 65/66B | €20,587 | €16,123 | -€4,464 | -21.7% |
| Recurring financial charges | 65 | €20,587 | €16,123 | -€4,464 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €59,071 | €72,810 | +€13,739 | +23.3% |
| Profit (loss) for the period | 9904 | €59,071 | €72,810 | +€13,739 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,071 | €72,810 | +€13,739 | +23.3% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.