AGSERVIM - H: 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.
AGSERVIM - H
Largest movements
- Cash +€5,300
up €5,300 (+13,941%), from €38 to €5,338
mainly Tax, wage and social debts (+€5,633) and Net result for the year (+€3,585)
- Receivables within one year -€2,747
down €2,747 (-100%), from €2,747 to €0
of which Other amounts receivable: -€2,747
- Tangible fixed assets -€752
down €752 (-57.9%), from €1,299 to €547
- Other debts -€9,489
down €9,489 (-59.8%), from €15,877 to €6,389
- Tax, wage and social debts +€5,633
up €5,633, from €0 to €5,633
of which Taxes: +€5,633
- Profit (loss) carried forward +€3,585
up €3,585 (+14.2%), from -€25,320 to -€21,735
- Trade debts +€2,072
up €2,072 (+28.2%), from €7,360 to €9,433
- Gross operating margin +€15,910
up €15,910, from -€5,221 to €10,689
- Taxes +€5,633
up €5,633, from €0 to €5,633
- Other operating charges -€294
down €294 (-42.7%), from €688 to €394
- Financial charges -€234
down €234 (-41.9%), from €559 to €325
of which Financial charges: -€234
- Depreciation +€116
up €116 (+18.2%), from €636 to €752
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,977 | €7,779 | +€1,802 | +30.1% |
| Fixed assets | 21/28 | €2,739 | €1,987 | -€752 | -27.5% |
| Tangible fixed assets | 22/27 | €1,299 | €547 | -€752 | -57.9% |
| Furniture and vehicles | 24 | €1,299 | €547 | -€752 | -57.9% |
| Financial fixed assets | 28 | €1,440 | €1,440 | = | 0.0% |
| Current assets | 29/58 | €3,238 | €5,792 | +€2,554 | +78.9% |
| Amounts receivable within one year | 40/41 | €2,747 | €0 | -€2,747 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,747 | €0 | -€2,747 | -100% |
| Cash at bank and in hand | 54/58 | €38 | €5,338 | +€5,300 | +13,941% |
| Deferred charges and accrued income | 490/1 | €453 | €453 | = | 0.0% |
| Total equity and liabilities | 10/49 | €5,977 | €7,779 | +€1,802 | +30.1% |
| Equity | 10/15 | -€17,260 | -€13,675 | +€3,585 | +20.8% |
| 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 | -€25,320 | -€21,735 | +€3,585 | +14.2% |
| Amounts payable | 17/49 | €23,238 | €21,454 | -€1,784 | -7.7% |
| Amounts payable within one year | 42/48 | €23,238 | €21,454 | -€1,784 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €7,360 | €9,433 | +€2,072 | +28.2% |
| Suppliers | 440/4 | €7,360 | €9,433 | +€2,072 | +28.2% |
| Taxes, remuneration and social security | 45 | €0 | €5,633 | +€5,633 | |
| Taxes | 450/3 | - | €5,633 | +€5,633 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €15,877 | €6,389 | -€9,489 | -59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €636 | €752 | +€116 | +18.2% |
| Other operating charges | 640/8 | €688 | €394 | -€294 | -42.7% |
| Gross operating margin | 9900 | -€5,221 | €10,689 | +€15,910 | |
| Operating profit (loss) | 9901 | -€6,545 | €9,543 | +€16,088 | |
| Financial charges | 65/66B | €559 | €325 | -€234 | -41.9% |
| Recurring financial charges | 65 | €559 | €325 | -€234 | -41.9% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€7,104 | €9,218 | +€16,322 | |
| Income taxes | 67/77 | €0 | €5,633 | +€5,633 | |
| Profit (loss) for the period | 9904 | -€7,104 | €3,585 | +€10,690 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,104 | €3,585 | +€10,690 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.