Agra-Services: 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.
Agra-Services
Largest movements
- Tangible fixed assets +€2.2m
up €2.2m (+177143.1%), from €1,225 to €2.2m
of which Assets under construction and advance payments: +€1.5m
- Intangible fixed assets -€71,450
down €71,450 (-25.0%), from €285,693 to €214,243
- Receivables after one year -€70,000
no longer reported in 2025 (was €70,000)
- Cash -€34,931
down €34,931 (-20.2%), from €172,501 to €137,570
mainly Investment in fixed assets (net) (-€2.3m) and Other debts (-€100,006)
- Receivables within one year -€31,768
down €31,768 (-30.2%), from €105,289 to €73,521
of which Other amounts receivable: -€53,631
- Debts after one year +€1.9m
up €1.9m (+824.3%), from €228,943 to €2.1m
- Current portion of long-term debt +€179,760
up €179,760 (+281.1%), from €63,952 to €243,712
- Other debts -€100,006
down €100,006 (-37.0%), from €270,006 to €170,000
- Depreciation +€91,519
up €91,519 (+126.6%), from €72,266 to €163,785
- Gross operating margin +€69,115
up €69,115 (+34.4%), from €201,200 to €270,315
- Staff costs -€27,534
down €27,534 (-26.4%), from €104,473 to €76,938
- Financial charges +€14,120
up €14,120 (+389.0%), from €3,630 to €17,750
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 | €639,426 | €2,598,011 | +€2.0m | +306.3% |
| Fixed assets | 21/28 | €288,918 | €2,386,921 | +€2.1m | +726.2% |
| Intangible fixed assets | 21 | €285,693 | €214,243 | -€71,450 | -25.0% |
| Tangible fixed assets | 22/27 | €1,225 | €2,170,678 | +€2.2m | +177143.1% |
| Land and buildings | 22 | - | €680,000 | +€680,000 | |
| Leasing and similar rights | 25 | - | €408 | +€408 | |
| Other tangible fixed assets | 26 | €1,225 | - | -€1,225 | |
| Assets under construction and advance payments | 27 | - | €1,490,270 | +€1.5m | |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €350,509 | €211,091 | -€139,418 | -39.8% |
| Amounts receivable after more than one year | 29 | €70,000 | - | -€70,000 | |
| Other amounts receivable | 291 | €70,000 | - | -€70,000 | |
| Amounts receivable within one year | 40/41 | €105,289 | €73,521 | -€31,768 | -30.2% |
| Trade receivables | 40 | €21,878 | €43,741 | +€21,863 | +99.9% |
| Other amounts receivable | 41 | €83,411 | €29,780 | -€53,631 | -64.3% |
| Cash at bank and in hand | 54/58 | €172,501 | €137,570 | -€34,931 | -20.2% |
| Deferred charges and accrued income | 490/1 | €2,720 | - | -€2,720 | |
| Total equity and liabilities | 10/49 | €639,426 | €2,598,011 | +€2.0m | +306.3% |
| Equity | 10/15 | €48,966 | €53,212 | +€4,247 | +8.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,966 | €28,212 | +€4,247 | +17.7% |
| Amounts payable | 17/49 | €590,461 | €2,544,799 | +€2.0m | +331.0% |
| Amounts payable after more than one year | 17 | €228,943 | €2,116,040 | +€1.9m | +824.3% |
| Financial debts | 170/4 | €228,943 | €2,116,040 | +€1.9m | +824.3% |
| Amounts payable within one year | 42/48 | €361,518 | €428,759 | +€67,241 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €63,952 | €243,712 | +€179,760 | +281.1% |
| Financial debts | 43 | €4,050 | €4,064 | +€14 | +0.3% |
| Credit institutions | 430/8 | €4,050 | €4,064 | +€14 | +0.3% |
| Trade debts | 44 | €2,869 | - | -€2,869 | |
| Suppliers | 440/4 | €2,869 | - | -€2,869 | |
| Taxes, remuneration and social security | 45 | €20,640 | €10,983 | -€9,658 | -46.8% |
| Taxes | 450/3 | €3,900 | €4,468 | +€568 | +14.6% |
| Remuneration and social security | 454/9 | €16,740 | €6,515 | -€10,225 | -61.1% |
| Other amounts payable | 47/48 | €270,006 | €170,000 | -€100,006 | -37.0% |
| Remuneration, social security and pensions | 62 | €104,473 | €76,938 | -€27,534 | -26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,266 | €163,785 | +€91,519 | +126.6% |
| Other operating charges | 640/8 | €701 | €738 | +€37 | +5.2% |
| Gross operating margin | 9900 | €201,200 | €270,315 | +€69,115 | +34.4% |
| Operating profit (loss) | 9901 | €23,759 | €28,853 | +€5,094 | +21.4% |
| Financial income | 75/76B | €154 | - | -€154 | |
| Recurring financial income | 75 | €154 | - | -€154 | |
| Non-recurring financial income | 76B | €154 | - | -€154 | |
| Financial charges | 65/66B | €3,630 | €17,750 | +€14,120 | +389.0% |
| Recurring financial charges | 65 | €3,630 | €17,750 | +€14,120 | +389.0% |
| Profit (loss) for the period before taxes | 9903 | €20,283 | €11,103 | -€9,179 | -45.3% |
| Income taxes | 67/77 | €4,658 | €6,856 | +€2,198 | +47.2% |
| Profit (loss) for the period | 9904 | €15,624 | €4,247 | -€11,378 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,624 | €4,247 | -€11,378 | -72.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.