AGR CONSULT: 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.
AGR CONSULT
Largest movements
- Cash -€3,213
down €3,213 (-97.8%), from €3,285 to €72
mainly Net result for the year (-€10,871)
- Tangible fixed assets -€724
down €724 (-35.3%), from €2,054 to €1,330
- Receivables within one year -€678
down €678 (-8.8%), from €7,678 to €7,000
of which Other amounts receivable: -€478
- Profit (loss) carried forward -€10,871
down €10,871, from €3,286 to -€7,584
- Other debts +€5,059
up €5,059 (+412%), from €1,227 to €6,286
- Tax, wage and social debts +€976
up €976 (+23.4%), from €4,174 to €5,150
of which Taxes: +€976
- Trade debts +€221
up €221 (+16.6%), from €1,330 to €1,551
- Gross operating margin -€14,329
down €14,329, from €4,281 to -€10,048
- Taxes -€822
down €822 (-100%), from €822 to €0
- Depreciation +€606
up €606 (+511%), from €119 to €724
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 | €13,017 | €8,402 | -€4,615 | -35.5% |
| Fixed assets | 21/28 | €2,054 | €1,330 | -€724 | -35.3% |
| Tangible fixed assets | 22/27 | €2,054 | €1,330 | -€724 | -35.3% |
| Furniture and vehicles | 24 | €2,054 | €1,330 | -€724 | -35.3% |
| Current assets | 29/58 | €10,963 | €7,072 | -€3,891 | -35.5% |
| Amounts receivable within one year | 40/41 | €7,678 | €7,000 | -€678 | -8.8% |
| Trade receivables | 40 | €7,200 | €7,000 | -€200 | -2.8% |
| Other amounts receivable | 41 | €478 | €0 | -€478 | -100% |
| Cash at bank and in hand | 54/58 | €3,285 | €72 | -€3,213 | -97.8% |
| Total equity and liabilities | 10/49 | €13,017 | €8,402 | -€4,615 | -35.5% |
| Equity | 10/15 | €6,286 | -€4,584 | -€10,871 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,286 | -€7,584 | -€10,871 | |
| Amounts payable | 17/49 | €6,731 | €12,987 | +€6,256 | +92.9% |
| Amounts payable within one year | 42/48 | €6,731 | €12,987 | +€6,256 | +92.9% |
| Trade debts | 44 | €1,330 | €1,551 | +€221 | +16.6% |
| Suppliers | 440/4 | €1,330 | €1,551 | +€221 | +16.6% |
| Taxes, remuneration and social security | 45 | €4,174 | €5,150 | +€976 | +23.4% |
| Taxes | 450/3 | €1,924 | €2,900 | +€976 | +50.7% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | €1,227 | €6,286 | +€5,059 | +412% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119 | €724 | +€606 | +511% |
| Gross operating margin | 9900 | €4,281 | -€10,048 | -€14,329 | |
| Operating profit (loss) | 9901 | €4,162 | -€10,772 | -€14,934 | |
| Financial charges | 65/66B | €54 | €99 | +€45 | +82.0% |
| Recurring financial charges | 65 | €54 | €99 | +€45 | +82.0% |
| Profit (loss) for the period before taxes | 9903 | €4,108 | -€10,871 | -€14,979 | |
| Income taxes | 67/77 | €822 | €0 | -€822 | -100% |
| Profit (loss) for the period | 9904 | €3,286 | -€10,871 | -€14,157 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,286 | -€10,871 | -€14,157 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.