AGPartner: 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.
AGPartner
Largest movements
- Receivables within one year -€17,448
down €17,448 (-55.9%), from €31,204 to €13,756
of which Trade receivables: -€12,259
- Cash -€3,140
down €3,140 (-97.2%), from €3,230 to €90
mainly Other debts (-€20,309) and Investment in fixed assets (net) (-€817)
- Other debts -€20,309
down €20,309 (-73.8%), from €27,537 to €7,227
- Trade debts -€778
down €778 (-84.4%), from €922 to €144
- Gross operating margin -€29,570
down €29,570 (-91.8%), from €32,217 to €2,647
- Taxes -€6,230
down €6,230 (-90.8%), from €6,863 to €634
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 | €41,562 | €20,666 | -€20,896 | -50.3% |
| Fixed assets | 21/28 | €7,128 | €6,821 | -€307 | -4.3% |
| Tangible fixed assets | 22/27 | €7,128 | €6,821 | -€307 | -4.3% |
| Plant, machinery and equipment | 23 | €6,836 | €6,002 | -€834 | -12.2% |
| Furniture and vehicles | 24 | €292 | €819 | +€527 | +180.2% |
| Current assets | 29/58 | €34,434 | €13,846 | -€20,589 | -59.8% |
| Amounts receivable within one year | 40/41 | €31,204 | €13,756 | -€17,448 | -55.9% |
| Trade receivables | 40 | €26,015 | €13,756 | -€12,259 | -47.1% |
| Other amounts receivable | 41 | €5,189 | €0 | -€5,189 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,230 | €90 | -€3,140 | -97.2% |
| Total equity and liabilities | 10/49 | €41,562 | €20,666 | -€20,896 | -50.3% |
| Equity | 10/15 | €1,000 | €1,311 | +€311 | +31.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €0 | €311 | +€311 | |
| Distributable reserves | 133 | €0 | €311 | +€311 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €40,562 | €19,356 | -€21,207 | -52.3% |
| Amounts payable within one year | 42/48 | €40,562 | €19,356 | -€21,207 | -52.3% |
| Trade debts | 44 | €922 | €144 | -€778 | -84.4% |
| Suppliers | 440/4 | €922 | €144 | -€778 | -84.4% |
| Taxes, remuneration and social security | 45 | €12,104 | €11,984 | -€119 | -1.0% |
| Taxes | 450/3 | €12,104 | €8,934 | -€3,169 | -26.2% |
| Remuneration and social security | 454/9 | - | €3,050 | +€3,050 | |
| Other amounts payable | 47/48 | €27,537 | €7,227 | -€20,309 | -73.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,035 | €1,125 | +€90 | +8.7% |
| Other operating charges | 640/8 | €453 | €463 | +€10 | +2.3% |
| Gross operating margin | 9900 | €32,217 | €2,647 | -€29,570 | -91.8% |
| Operating profit (loss) | 9901 | €30,730 | €1,059 | -€29,671 | -96.6% |
| Financial income | 75/76B | €15 | €179 | +€164 | +1113.1% |
| Recurring financial income | 75 | €15 | €179 | +€164 | +1113.1% |
| Financial charges | 65/66B | €255 | €294 | +€39 | +15.2% |
| Recurring financial charges | 65 | €255 | €294 | +€39 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €30,489 | €944 | -€29,545 | -96.9% |
| Income taxes | 67/77 | €6,863 | €634 | -€6,230 | -90.8% |
| Profit (loss) for the period | 9904 | €23,626 | €311 | -€23,316 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,626 | €311 | -€23,316 | -98.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.