AGR Sam: 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 Sam
Largest movements
- Receivables within one year +€5,420
up €5,420 (+15.7%), from €34,413 to €39,833
of which Other amounts receivable: +€12,062
- Tangible fixed assets +€4,049
new in 2025: €4,049
of which Plant, machinery and equipment: +€2,707
- Cash +€1,601
up €1,601 (+65.8%), from €2,432 to €4,034
mainly Net result for the year (+€6,151) and Tax, wage and social debts (+€3,523)
- Stocks and contracts -€926
down €926 (-34.5%), from €2,681 to €1,755
- Profit (loss) carried forward +€5,935
no longer reported in 2025 (was -€5,935)
- Debts after one year -€3,921
down €3,921 (-46.5%), from €8,431 to €4,510
- Tax, wage and social debts +€3,523
up €3,523 (+84.1%), from €4,189 to €7,712
of which Taxes: +€4,188
- Trade debts +€2,243
up €2,243 (+64.5%), from €3,478 to €5,721
- Current portion of long-term debt +€1,812
up €1,812 (+1024.1%), from €177 to €1,989
- Gross operating margin -€14,847
down €14,847 (-55.7%), from €26,678 to €11,831
- Taxes -€3,443
down €3,443 (-45.5%), from €7,566 to €4,123
- Financial charges -€1,337
down €1,337 (-78.8%), from €1,696 to €359
- Financial income +€944
up €944 (+190.1%), from €496 to €1,440
- Depreciation +€483
new in 2025: €483
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 | €40,341 | €50,719 | +€10,378 | +25.7% |
| Fixed assets | 21/28 | - | €4,049 | +€4,049 | |
| Tangible fixed assets | 22/27 | - | €4,049 | +€4,049 | |
| Plant, machinery and equipment | 23 | - | €2,707 | +€2,707 | |
| Furniture and vehicles | 24 | - | €1,342 | +€1,342 | |
| Current assets | 29/58 | €40,341 | €46,670 | +€6,329 | +15.7% |
| Stocks and contracts in progress | 3 | €2,681 | €1,755 | -€926 | -34.5% |
| Stocks | 30/36 | €2,681 | €1,755 | -€926 | -34.5% |
| Amounts receivable within one year | 40/41 | €34,413 | €39,833 | +€5,420 | +15.7% |
| Trade receivables | 40 | €17,461 | €10,819 | -€6,642 | -38.0% |
| Other amounts receivable | 41 | €16,952 | €29,013 | +€12,062 | +71.2% |
| Cash at bank and in hand | 54/58 | €2,432 | €4,034 | +€1,601 | +65.8% |
| Deferred charges and accrued income | 490/1 | €816 | €1,050 | +€234 | +28.7% |
| Total equity and liabilities | 10/49 | €40,341 | €50,719 | +€10,378 | +25.7% |
| Equity | 10/15 | €24,065 | €30,217 | +€6,151 | +25.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,217 | +€217 | +2.2% |
| Distributable reserves | 133 | €10,000 | €10,217 | +€217 | +2.2% |
| Profit (loss) carried forward | 14 | -€5,935 | - | +€5,935 | |
| Amounts payable | 17/49 | €16,276 | €20,503 | +€4,227 | +26.0% |
| Amounts payable after more than one year | 17 | €8,431 | €4,510 | -€3,921 | -46.5% |
| Financial debts | 170/4 | €8,431 | €4,510 | -€3,921 | -46.5% |
| Amounts payable within one year | 42/48 | €7,844 | €15,993 | +€8,148 | +103.9% |
| Current portion of amounts payable after more than one year | 42 | €177 | €1,989 | +€1,812 | +1024.1% |
| Trade debts | 44 | €3,478 | €5,721 | +€2,243 | +64.5% |
| Suppliers | 440/4 | €3,478 | €5,721 | +€2,243 | +64.5% |
| Advances received on contracts in progress | 46 | - | €570 | +€570 | |
| Taxes, remuneration and social security | 45 | €4,189 | €7,712 | +€3,523 | +84.1% |
| Taxes | 450/3 | €1,781 | €5,969 | +€4,188 | +235.1% |
| Remuneration and social security | 454/9 | €2,408 | €1,743 | -€665 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €483 | +€483 | |
| Other operating charges | 640/8 | €1,899 | €2,155 | +€256 | +13.5% |
| Gross operating margin | 9900 | €26,678 | €11,831 | -€14,847 | -55.7% |
| Operating profit (loss) | 9901 | €24,780 | €9,193 | -€15,587 | -62.9% |
| Financial income | 75/76B | €496 | €1,440 | +€944 | +190.1% |
| Recurring financial income | 75 | €496 | €1,440 | +€944 | +190.1% |
| Financial charges | 65/66B | €1,696 | €359 | -€1,337 | -78.8% |
| Recurring financial charges | 65 | €1,696 | €359 | -€1,337 | -78.8% |
| Profit (loss) for the period before taxes | 9903 | €23,580 | €10,274 | -€13,306 | -56.4% |
| Income taxes | 67/77 | €7,566 | €4,123 | -€3,443 | -45.5% |
| Profit (loss) for the period | 9904 | €16,014 | €6,151 | -€9,863 | -61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,014 | €6,151 | -€9,863 | -61.6% |
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 12 October 2026 via checked.be.