AGR: 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.
AGR
Largest movements
- Current investments +€71,217
up €71,217 (+27.3%), from €260,863 to €332,080
- Receivables within one year +€24,690
up €24,690 (+104.4%), from €23,643 to €48,333
of which Other amounts receivable: +€16,988
- Cash +€18,552
up €18,552 (+109.4%), from €16,952 to €35,504
mainly Net result for the year (+€111,867) and Tax, wage and social debts (+€14,361)
- Deferred charges and accrued income +€12,863
up €12,863 (+3532.9%), from €364 to €13,227
- Tangible fixed assets -€5,216
down €5,216 (-91.2%), from €5,720 to €503
of which Furniture and vehicles: -€5,618
- Profit (loss) carried forward +€108,320
up €108,320 (+39.1%), from €277,359 to €385,680
- Tax, wage and social debts +€14,361
up €14,361 (+352.9%), from €4,069 to €18,430
- Turnover +€20,841
up €20,841 (+13.9%), from €150,458 to €171,300
- Purchases and services +€10,068
up €10,068 (+30.8%), from €32,732 to €42,800
- Gross operating margin +€9,409
up €9,409 (+7.9%), from €119,091 to €128,499
- Taxes +€5,869
up €5,869 (+71.3%), from €8,227 to €14,096
- Depreciation -€3,528
down €3,528 (-37.8%), from €9,344 to €5,816
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 | €307,541 | €429,647 | +€122,105 | +39.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €5,720 | €503 | -€5,216 | -91.2% |
| Tangible fixed assets | 22/27 | €5,720 | €503 | -€5,216 | -91.2% |
| Plant, machinery and equipment | 23 | €57 | €459 | +€402 | +704.9% |
| Furniture and vehicles | 24 | €5,663 | €44 | -€5,618 | -99.2% |
| Current assets | 29/58 | €301,822 | €429,143 | +€127,322 | +42.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €23,643 | €48,333 | +€24,690 | +104.4% |
| Trade receivables | 40 | €22,643 | €30,345 | +€7,702 | +34.0% |
| Other amounts receivable | 41 | €1,000 | €17,988 | +€16,988 | +1698.8% |
| Current investments | 50/53 | €260,863 | €332,080 | +€71,217 | +27.3% |
| Cash at bank and in hand | 54/58 | €16,952 | €35,504 | +€18,552 | +109.4% |
| Deferred charges and accrued income | 490/1 | €364 | €13,227 | +€12,863 | +3532.9% |
| Total equity and liabilities | 10/49 | €307,541 | €429,647 | +€122,105 | +39.7% |
| Equity | 10/15 | €295,909 | €404,230 | +€108,320 | +36.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Outside capital | 11 | - | €18,550 | +€18,550 | |
| Other | 1109/19 | - | €18,550 | +€18,550 | |
| Profit (loss) carried forward | 14 | €277,359 | €385,680 | +€108,320 | +39.1% |
| Amounts payable | 17/49 | €11,632 | €25,417 | +€13,785 | +118.5% |
| Amounts payable after more than one year | 17 | €1,000 | - | -€1,000 | |
| Financial debts | 170/4 | €1,000 | - | -€1,000 | |
| Amounts payable within one year | 42/48 | €10,632 | €25,417 | +€14,785 | +139.1% |
| Trade debts | 44 | €6,563 | €6,987 | +€424 | +6.5% |
| Suppliers | 440/4 | €6,563 | €6,987 | +€424 | +6.5% |
| Taxes, remuneration and social security | 45 | €4,069 | €18,430 | +€14,361 | +352.9% |
| Taxes | 450/3 | €4,069 | €18,430 | +€14,361 | +352.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | €150,458 | €171,300 | +€20,841 | +13.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €32,732 | €42,800 | +€10,068 | +30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,344 | €5,816 | -€3,528 | -37.8% |
| Other operating charges | 640/8 | €1,114 | €683 | -€431 | -38.7% |
| Gross operating margin | 9900 | €119,091 | €128,499 | +€9,409 | +7.9% |
| Operating profit (loss) | 9901 | €108,632 | €122,000 | +€13,368 | +12.3% |
| Financial income | 75/76B | €4,702 | €4,666 | -€36 | -0.8% |
| Recurring financial income | 75 | €4,702 | €4,666 | -€36 | -0.8% |
| Financial charges | 65/66B | €346 | €703 | +€357 | +103.3% |
| Recurring financial charges | 65 | €346 | €703 | +€357 | +103.3% |
| Profit (loss) for the period before taxes | 9903 | €112,988 | €125,963 | +€12,975 | +11.5% |
| Income taxes | 67/77 | €8,227 | €14,096 | +€5,869 | +71.3% |
| Profit (loss) for the period | 9904 | €104,761 | €111,867 | +€7,105 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €104,761 | €111,867 | +€7,105 | +6.8% |
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 8 October 2026 via checked.be.