AGPLM: 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.
AGPLM
Largest movements
- Receivables within one year +€9,215
up €9,215 (+29.5%), from €31,268 to €40,483
of which Trade receivables: +€10,478
- Tangible fixed assets -€3,173
down €3,173 (-2.2%), from €145,866 to €142,693
of which Furniture and vehicles: -€2,288
- Reserves +€8,771
up €8,771 (+21.6%), from €40,521 to €49,292
- Other debts -€7,826
down €7,826 (-5.2%), from €150,771 to €142,945
- Trade debts +€2,310
up €2,310 (+1070.2%), from €216 to €2,525
- Gross operating margin +€10,851
up €10,851 (+52.3%), from €20,756 to €31,607
- Other operating charges -€5,892
down €5,892 (-81.7%), from €7,209 to €1,318
- Taxes +€4,200
up €4,200 (+1029.1%), from €408 to €4,608
- Depreciation -€2,142
down €2,142 (-17.1%), from €12,548 to €10,406
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 | €204,007 | €207,262 | +€3,255 | +1.6% |
| Fixed assets | 21/28 | €152,316 | €148,943 | -€3,373 | -2.2% |
| Intangible fixed assets | 21 | €250 | €50 | -€200 | -80.0% |
| Tangible fixed assets | 22/27 | €145,866 | €142,693 | -€3,173 | -2.2% |
| Plant, machinery and equipment | 23 | €16,669 | €15,784 | -€885 | -5.3% |
| Furniture and vehicles | 24 | €129,197 | €126,909 | -€2,288 | -1.8% |
| Financial fixed assets | 28 | €6,200 | €6,200 | = | 0.0% |
| Current assets | 29/58 | €51,691 | €58,319 | +€6,628 | +12.8% |
| Amounts receivable within one year | 40/41 | €31,268 | €40,483 | +€9,215 | +29.5% |
| Trade receivables | 40 | €24,996 | €35,473 | +€10,478 | +41.9% |
| Other amounts receivable | 41 | €6,272 | €5,010 | -€1,262 | -20.1% |
| Cash at bank and in hand | 54/58 | €19,524 | €17,836 | -€1,688 | -8.6% |
| Deferred charges and accrued income | 490/1 | €900 | - | -€900 | |
| Total equity and liabilities | 10/49 | €204,007 | €207,262 | +€3,255 | +1.6% |
| Equity | 10/15 | €53,021 | €61,792 | +€8,771 | +16.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €40,521 | €49,292 | +€8,771 | +21.6% |
| Distributable reserves | 133 | €40,521 | €49,292 | +€8,771 | +21.6% |
| Amounts payable | 17/49 | €150,987 | €145,470 | -€5,516 | -3.7% |
| Amounts payable within one year | 42/48 | €150,987 | €145,470 | -€5,516 | -3.7% |
| Trade debts | 44 | €216 | €2,525 | +€2,310 | +1070.2% |
| Suppliers | 440/4 | €216 | €2,525 | +€2,310 | +1070.2% |
| Other amounts payable | 47/48 | €150,771 | €142,945 | -€7,826 | -5.2% |
| Non-recurring operating income | 76A | - | €4,129 | +€4,129 | |
| Remuneration, social security and pensions | 62 | €1,842 | €2,084 | +€242 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,548 | €10,406 | -€2,142 | -17.1% |
| Other operating charges | 640/8 | €7,209 | €1,318 | -€5,892 | -81.7% |
| Non-recurring operating charges | 66A | - | €4,318 | +€4,318 | |
| Gross operating margin | 9900 | €20,756 | €31,607 | +€10,851 | +52.3% |
| Operating profit (loss) | 9901 | -€843 | €13,481 | +€14,325 | |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €323 | €114 | -€209 | -64.6% |
| Recurring financial charges | 65 | €323 | €114 | -€209 | -64.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,166 | €13,379 | +€14,545 | |
| Income taxes | 67/77 | €408 | €4,608 | +€4,200 | +1029.1% |
| Profit (loss) for the period | 9904 | -€1,574 | €8,771 | +€10,346 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,574 | €8,771 | +€10,346 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.