AGR OFFICE: 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 OFFICE
Largest movements
- Receivables within one year -€98,423
down €98,423 (-97.1%), from €101,394 to €2,971
of which Other amounts receivable: -€72,180
- Cash +€36,253
up €36,253 (+414%), from €8,763 to €45,016
mainly Receivables within one year (+€98,423) and Other debts (+€7,182)
- Deferred charges and accrued income -€5,219
down €5,219 (-82.2%), from €6,346 to €1,127
- Profit (loss) carried forward -€46,337
down €46,337 (-12.4%), from €375,092 to €328,755
- Tax, wage and social debts -€17,907
down €17,907 (-64.6%), from €27,733 to €9,826
of which Taxes: -€20,407
- Other debts +€7,182
new in 2025: €7,182
- Current portion of long-term debt -€7,000
no longer reported in 2025 (was €7,000)
- Financial income -€296,725
down €296,725 (-99.9%), from €296,903 to €178
of which Non-recurring financial income: -€292,533
- Financial charges -€46,147
down €46,147 (-88.5%), from €52,120 to €5,973
- Taxes -€4,630
down €4,630 (-84.5%), from €5,478 to €848
- Other operating charges -€3,130
down €3,130 (-65.9%), from €4,748 to €1,618
- Gross operating margin +€976
up €976 (+2.5%), from -€39,052 to -€38,076
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 | €426,213 | €358,769 | -€67,444 | -15.8% |
| Fixed assets | 21/28 | €87 | €87 | = | 0.0% |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €426,126 | €358,683 | -€67,444 | -15.8% |
| Amounts receivable after more than one year | 29 | €305,867 | €305,867 | = | 0.0% |
| Other amounts receivable | 291 | €305,867 | €305,867 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,757 | €3,702 | -€55 | -1.5% |
| Stocks | 30/36 | €3,757 | €3,702 | -€55 | -1.5% |
| Amounts receivable within one year | 40/41 | €101,394 | €2,971 | -€98,423 | -97.1% |
| Trade receivables | 40 | €29,214 | €2,971 | -€26,243 | -89.8% |
| Other amounts receivable | 41 | €72,180 | - | -€72,180 | |
| Cash at bank and in hand | 54/58 | €8,763 | €45,016 | +€36,253 | +414% |
| Deferred charges and accrued income | 490/1 | €6,346 | €1,127 | -€5,219 | -82.2% |
| Total equity and liabilities | 10/49 | €426,213 | €358,769 | -€67,444 | -15.8% |
| Equity | 10/15 | €383,152 | €336,815 | -€46,337 | -12.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €375,092 | €328,755 | -€46,337 | -12.4% |
| Amounts payable | 17/49 | €43,061 | €21,954 | -€21,107 | -49.0% |
| Amounts payable within one year | 42/48 | €43,061 | €21,954 | -€21,107 | -49.0% |
| Current portion of amounts payable after more than one year | 42 | €7,000 | - | -€7,000 | |
| Trade debts | 44 | €8,328 | €4,946 | -€3,382 | -40.6% |
| Suppliers | 440/4 | €8,328 | €4,946 | -€3,382 | -40.6% |
| Taxes, remuneration and social security | 45 | €27,733 | €9,826 | -€17,907 | -64.6% |
| Taxes | 450/3 | €27,733 | €7,326 | -€20,407 | -73.6% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | - | €7,182 | +€7,182 | |
| Other operating charges | 640/8 | €4,748 | €1,618 | -€3,130 | -65.9% |
| Gross operating margin | 9900 | -€39,052 | -€38,076 | +€976 | +2.5% |
| Operating profit (loss) | 9901 | -€43,800 | -€39,694 | +€4,106 | +9.4% |
| Financial income | 75/76B | €296,903 | €178 | -€296,725 | -99.9% |
| Recurring financial income | 75 | €4,370 | €178 | -€4,192 | -95.9% |
| Non-recurring financial income | 76B | €292,533 | - | -€292,533 | |
| Financial charges | 65/66B | €52,120 | €5,973 | -€46,147 | -88.5% |
| Recurring financial charges | 65 | €52,120 | €5,973 | -€46,147 | -88.5% |
| Profit (loss) for the period before taxes | 9903 | €200,983 | -€45,489 | -€246,472 | |
| Income taxes | 67/77 | €5,478 | €848 | -€4,630 | -84.5% |
| Profit (loss) for the period | 9904 | €195,505 | -€46,337 | -€241,842 | |
| Profit (loss) for the period to be appropriated | 9905 | €195,505 | -€46,337 | -€241,842 |
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 25 October 2026 via checked.be.