Ago Books: 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.
Ago Books
Largest movements
- Intangible fixed assets -€61,000
down €61,000 (-11.4%), from €536,090 to €475,090
- Receivables within one year -€57,384
down €57,384 (-32.3%), from €177,912 to €120,528
of which Trade receivables: -€56,776
- Tangible fixed assets +€51,563
up €51,563 (+24.0%), from €215,257 to €266,820
of which Plant, machinery and equipment: +€58,469
- Cash -€14,813
down €14,813 (-49.9%), from €29,694 to €14,881
mainly Trade debts (-€171,605) and Investment in fixed assets (net) (-€78,459)
- Trade debts -€171,605
down €171,605 (-72.2%), from €237,647 to €66,042
- Debts after one year +€62,380
up €62,380 (+8.9%), from €700,000 to €762,380
- Other debts -€21,964
down €21,964 (-22.4%), from €97,865 to €75,901
- Accrued charges and deferred income +€21,810
up €21,810 (+119%), from €18,359 to €40,168
- Current portion of long-term debt +€16,155
new in 2025: €16,155
- Staff costs +€23,860
up €23,860 (+26.9%), from €88,598 to €112,458
- Gross operating margin +€11,170
up €11,170 (+5.2%), from €213,719 to €224,888
- Depreciation +€10,195
up €10,195 (+13.1%), from €77,702 to €87,896
- Financial charges +€4,132
up €4,132 (+19.4%), from €21,281 to €25,414
- Other operating charges +€3,851
up €3,851 (+133%), from €2,891 to €6,742
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 | €1,040,407 | €950,618 | -€89,789 | -8.6% |
| Fixed assets | 21/28 | €756,747 | €747,310 | -€9,437 | -1.2% |
| Intangible fixed assets | 21 | €536,090 | €475,090 | -€61,000 | -11.4% |
| Tangible fixed assets | 22/27 | €215,257 | €266,820 | +€51,563 | +24.0% |
| Land and buildings | 22 | - | €4,579 | +€4,579 | |
| Plant, machinery and equipment | 23 | €34,622 | €93,091 | +€58,469 | +169% |
| Furniture and vehicles | 24 | €5,635 | €4,243 | -€1,392 | -24.7% |
| Other tangible fixed assets | 26 | €175,000 | €164,907 | -€10,093 | -5.8% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €283,660 | €203,309 | -€80,352 | -28.3% |
| Stocks and contracts in progress | 3 | €75,063 | €67,135 | -€7,928 | -10.6% |
| Stocks | 30/36 | €75,063 | €67,135 | -€7,928 | -10.6% |
| Amounts receivable within one year | 40/41 | €177,912 | €120,528 | -€57,384 | -32.3% |
| Trade receivables | 40 | €177,237 | €120,461 | -€56,776 | -32.0% |
| Other amounts receivable | 41 | €675 | €67 | -€608 | -90.1% |
| Cash at bank and in hand | 54/58 | €29,694 | €14,881 | -€14,813 | -49.9% |
| Deferred charges and accrued income | 490/1 | €991 | €765 | -€226 | -22.9% |
| Total equity and liabilities | 10/49 | €1,040,407 | €950,618 | -€89,789 | -8.6% |
| Equity | 10/15 | -€31,037 | -€38,483 | -€7,446 | -24.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,037 | -€63,483 | -€7,446 | -13.3% |
| Amounts payable | 17/49 | €1,071,444 | €989,101 | -€82,342 | -7.7% |
| Amounts payable after more than one year | 17 | €700,000 | €762,380 | +€62,380 | +8.9% |
| Financial debts | 170/4 | €700,000 | €762,380 | +€62,380 | +8.9% |
| Amounts payable within one year | 42/48 | €353,085 | €186,553 | -€166,532 | -47.2% |
| Current portion of amounts payable after more than one year | 42 | - | €16,155 | +€16,155 | |
| Trade debts | 44 | €237,647 | €66,042 | -€171,605 | -72.2% |
| Suppliers | 440/4 | €237,647 | €66,042 | -€171,605 | -72.2% |
| Advances received on contracts in progress | 46 | €891 | €400 | -€491 | -55.1% |
| Taxes, remuneration and social security | 45 | €16,681 | €28,055 | +€11,374 | +68.2% |
| Taxes | 450/3 | €11,721 | €18,150 | +€6,429 | +54.8% |
| Remuneration and social security | 454/9 | €4,960 | €9,905 | +€4,945 | +99.7% |
| Other amounts payable | 47/48 | €97,865 | €75,901 | -€21,964 | -22.4% |
| Accrued charges and deferred income | 492/3 | €18,359 | €40,168 | +€21,810 | +119% |
| Remuneration, social security and pensions | 62 | €88,598 | €112,458 | +€23,860 | +26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,702 | €87,896 | +€10,195 | +13.1% |
| Other operating charges | 640/8 | €2,891 | €6,742 | +€3,851 | +133% |
| Gross operating margin | 9900 | €213,719 | €224,888 | +€11,170 | +5.2% |
| Operating profit (loss) | 9901 | €44,528 | €17,791 | -€26,737 | -60.0% |
| Financial income | 75/76B | €4 | €176 | +€172 | +4,601% |
| Recurring financial income | 75 | €4 | €176 | +€172 | +4,601% |
| Financial charges | 65/66B | €21,281 | €25,414 | +€4,132 | +19.4% |
| Recurring financial charges | 65 | €21,281 | €25,414 | +€4,132 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €23,250 | -€7,446 | -€30,697 | |
| Profit (loss) for the period | 9904 | €23,250 | -€7,446 | -€30,697 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,250 | -€7,446 | -€30,697 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.