AGRAMON: 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.
AGRAMON
Largest movements
- Receivables within one year +€34,606
up €34,606 (+42.2%), from €82,000 to €116,606
of which Trade receivables: +€18,855
- Tangible fixed assets -€21,135
down €21,135 (-67.9%), from €31,134 to €9,999
of which Furniture and vehicles: -€19,662
- Cash +€14,875
up €14,875 (+410.2%), from €3,626 to €18,501
mainly Trade debts (+€38,812) and Net result for the year (+€25,654)
- Stocks and contracts +€6,008
up €6,008 (+17.2%), from €35,000 to €41,008
- Trade debts +€38,812
up €38,812 (+93.5%), from €41,493 to €80,305
- Accrued charges and deferred income -€29,500
no longer reported in 2024 (was €29,500)
- Reserves +€25,654
up €25,654 (+76.3%), from €33,634 to €59,287
- Tax, wage and social debts +€7,975
up €7,975 (+51.7%), from €15,417 to €23,393
of which Taxes: +€7,434
- Debts after one year -€7,662
down €7,662 (-42.3%), from €18,129 to €10,467
- Gross operating margin +€21,159
up €21,159 (+36.2%), from €58,505 to €79,665
- Staff costs +€18,973
new in 2024: €18,973
- Financial charges +€2,126
up €2,126 (+155.8%), from €1,365 to €3,491
- Other operating charges +€1,827
up €1,827 (+142.6%), from €1,281 to €3,109
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,760 | €186,114 | +€34,353 | +22.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €31,134 | €9,999 | -€21,135 | -67.9% |
| Tangible fixed assets | 22/27 | €31,134 | €9,999 | -€21,135 | -67.9% |
| Plant, machinery and equipment | 23 | €3,423 | €1,950 | -€1,473 | -43.0% |
| Furniture and vehicles | 24 | €27,711 | €8,049 | -€19,662 | -71.0% |
| Current assets | 29/58 | €120,626 | €176,115 | +€55,488 | +46.0% |
| Stocks and contracts in progress | 3 | €35,000 | €41,008 | +€6,008 | +17.2% |
| Stocks | 30/36 | €35,000 | €41,008 | +€6,008 | +17.2% |
| Amounts receivable within one year | 40/41 | €82,000 | €116,606 | +€34,606 | +42.2% |
| Trade receivables | 40 | €82,000 | €100,855 | +€18,855 | +23.0% |
| Other amounts receivable | 41 | - | €15,751 | +€15,751 | |
| Cash at bank and in hand | 54/58 | €3,626 | €18,501 | +€14,875 | +410.2% |
| Total equity and liabilities | 10/49 | €151,760 | €186,114 | +€34,353 | +22.6% |
| Equity | 10/15 | €38,634 | €64,287 | +€25,654 | +66.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,634 | €59,287 | +€25,654 | +76.3% |
| Distributable reserves | 133 | €33,634 | €59,287 | +€25,654 | +76.3% |
| Amounts payable | 17/49 | €113,127 | €121,826 | +€8,700 | +7.7% |
| Amounts payable after more than one year | 17 | €18,129 | €10,467 | -€7,662 | -42.3% |
| Financial debts | 170/4 | €18,129 | €10,467 | -€7,662 | -42.3% |
| Amounts payable within one year | 42/48 | €65,498 | €111,360 | +€45,862 | +70.0% |
| Current portion of amounts payable after more than one year | 42 | €7,505 | €7,662 | +€157 | +2.1% |
| Trade debts | 44 | €41,493 | €80,305 | +€38,812 | +93.5% |
| Suppliers | 440/4 | €41,493 | €80,305 | +€38,812 | +93.5% |
| Taxes, remuneration and social security | 45 | €15,417 | €23,393 | +€7,975 | +51.7% |
| Taxes | 450/3 | €14,412 | €21,846 | +€7,434 | +51.6% |
| Remuneration and social security | 454/9 | €1,006 | €1,547 | +€541 | +53.8% |
| Other amounts payable | 47/48 | €1,083 | - | -€1,083 | |
| Accrued charges and deferred income | 492/3 | €29,500 | - | -€29,500 | |
| Non-recurring operating income | 76A | - | €639 | +€639 | |
| Remuneration, social security and pensions | 62 | - | €18,973 | +€18,973 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,699 | €17,642 | -€57 | -0.3% |
| Other operating charges | 640/8 | €1,281 | €3,109 | +€1,827 | +142.6% |
| Gross operating margin | 9900 | €58,505 | €79,665 | +€21,159 | +36.2% |
| Operating profit (loss) | 9901 | €39,525 | €39,940 | +€415 | +1.1% |
| Financial income | 75/76B | €45 | €240 | +€195 | +429.3% |
| Recurring financial income | 75 | €45 | €240 | +€195 | +429.3% |
| Financial charges | 65/66B | €1,365 | €3,491 | +€2,126 | +155.8% |
| Recurring financial charges | 65 | €1,365 | €3,491 | +€2,126 | +155.8% |
| Profit (loss) for the period before taxes | 9903 | €38,206 | €36,689 | -€1,516 | -4.0% |
| Income taxes | 67/77 | €10,810 | €11,036 | +€225 | +2.1% |
| Profit (loss) for the period | 9904 | €27,395 | €25,654 | -€1,742 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,395 | €25,654 | -€1,742 | -6.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.