AGRA CONSULTING SERVICES: 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.
AGRA CONSULTING SERVICES
Largest movements
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Cash +€185,253
up €185,253 (+1,813%), from €10,217 to €195,470
mainly Current investments (+€200,000) and Net result for the year (+€70,655)
- Tangible fixed assets -€30,475
down €30,475 (-10.9%), from €280,732 to €250,258
of which Land and buildings: -€20,882
- Reserves -€63,552
down €63,552 (-15.0%), from €424,454 to €360,903
of which Distributable reserves: -€61,700
- Other debts +€43,109
up €43,109 (+933%), from €4,618 to €47,727
- Trade debts -€18,166
down €18,166 (-96.9%), from €18,756 to €590
- Gross operating margin +€55,410
up €55,410 (+63.0%), from €87,921 to €143,331
- Taxes +€20,610
up €20,610 (+122%), from €16,944 to €37,554
- Financial income -€8,863
down €8,863 (-87.0%), from €10,192 to €1,329
- Depreciation -€1,737
down €1,737 (-4.9%), from €35,436 to €33,698
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 | €507,069 | €466,506 | -€40,563 | -8.0% |
| Fixed assets | 21/28 | €280,732 | €250,258 | -€30,475 | -10.9% |
| Tangible fixed assets | 22/27 | €280,732 | €250,258 | -€30,475 | -10.9% |
| Land and buildings | 22 | €241,873 | €220,991 | -€20,882 | -8.6% |
| Plant, machinery and equipment | 23 | €8,105 | €8,483 | +€378 | +4.7% |
| Furniture and vehicles | 24 | €30,755 | €20,783 | -€9,971 | -32.4% |
| Current assets | 29/58 | €226,337 | €216,249 | -€10,088 | -4.5% |
| Amounts receivable within one year | 40/41 | €16,120 | €20,779 | +€4,659 | +28.9% |
| Trade receivables | 40 | €16,120 | €20,779 | +€4,659 | +28.9% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €10,217 | €195,470 | +€185,253 | +1,813% |
| Total equity and liabilities | 10/49 | €507,069 | €466,506 | -€40,563 | -8.0% |
| Equity | 10/15 | €446,121 | €382,676 | -€63,445 | -14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €424,454 | €360,903 | -€63,552 | -15.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,755 | €19,904 | -€1,852 | -8.5% |
| Distributable reserves | 133 | €399,600 | €337,900 | -€61,700 | -15.4% |
| Profit (loss) carried forward | 14 | €3,067 | €3,173 | +€107 | +3.5% |
| Provisions and deferred taxes | 16 | €11,202 | €10,249 | -€953 | -8.5% |
| Deferred taxes | 168 | €11,202 | €10,249 | -€953 | -8.5% |
| Amounts payable | 17/49 | €49,746 | €73,581 | +€23,836 | +47.9% |
| Amounts payable within one year | 42/48 | €49,746 | €73,581 | +€23,836 | +47.9% |
| Trade debts | 44 | €18,756 | €590 | -€18,166 | -96.9% |
| Suppliers | 440/4 | €18,756 | €590 | -€18,166 | -96.9% |
| Taxes, remuneration and social security | 45 | €26,371 | €25,264 | -€1,107 | -4.2% |
| Taxes | 450/3 | €26,371 | €25,264 | -€1,107 | -4.2% |
| Other amounts payable | 47/48 | €4,618 | €47,727 | +€43,109 | +933% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,436 | €33,698 | -€1,737 | -4.9% |
| Other operating charges | 640/8 | €3,416 | €3,457 | +€41 | +1.2% |
| Gross operating margin | 9900 | €87,921 | €143,331 | +€55,410 | +63.0% |
| Operating profit (loss) | 9901 | €49,069 | €106,176 | +€57,106 | +116% |
| Financial income | 75/76B | €10,192 | €1,329 | -€8,863 | -87.0% |
| Recurring financial income | 75 | €10,192 | €1,329 | -€8,863 | -87.0% |
| Financial charges | 65/66B | €853 | €249 | -€605 | -70.8% |
| Recurring financial charges | 65 | €853 | €249 | -€605 | -70.8% |
| Profit (loss) for the period before taxes | 9903 | €58,408 | €107,256 | +€48,848 | +83.6% |
| Transfer from deferred taxes | 780 | €953 | €953 | = | 0.0% |
| Income taxes | 67/77 | €16,944 | €37,554 | +€20,610 | +122% |
| Profit (loss) for the period | 9904 | €42,418 | €70,655 | +€28,237 | +66.6% |
| Transfer from tax-exempt reserves | 789 | €1,852 | €1,852 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,269 | €72,507 | +€28,237 | +63.8% |
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 23 October 2026 via checked.be.