Agten JPM: 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.
Agten JPM
Largest movements
- Cash -€219
down €219 (-2.6%), from €8,270 to €8,051
mainly Trade debts (-€387) and Net result for the year (-€292)
- Other debts +€544
up €544 (+21.1%), from €2,573 to €3,116
- Trade debts -€387
down €387 (-86.2%), from €449 to €62
- Profit (loss) carried forward -€292
down €292 (-6.9%), from -€4,217 to -€4,508
- Other operating charges -€449
no longer reported in 2025 (was €449)
- Gross operating margin +€309
up €309 (+69.1%), from -€448 to -€138
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 | €8,805 | €8,670 | -€135 | -1.5% |
| Current assets | 29/58 | €8,805 | €8,670 | -€135 | -1.5% |
| Amounts receivable within one year | 40/41 | €536 | €620 | +€84 | +15.6% |
| Other amounts receivable | 41 | €536 | €620 | +€84 | +15.6% |
| Cash at bank and in hand | 54/58 | €8,270 | €8,051 | -€219 | -2.6% |
| Total equity and liabilities | 10/49 | €8,805 | €8,670 | -€135 | -1.5% |
| Equity | 10/15 | €5,783 | €5,492 | -€292 | -5.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,217 | -€4,508 | -€292 | -6.9% |
| Amounts payable | 17/49 | €3,022 | €3,178 | +€156 | +5.2% |
| Amounts payable within one year | 42/48 | €3,022 | €3,178 | +€156 | +5.2% |
| Trade debts | 44 | €449 | €62 | -€387 | -86.2% |
| Suppliers | 440/4 | €449 | €62 | -€387 | -86.2% |
| Other amounts payable | 47/48 | €2,573 | €3,116 | +€544 | +21.1% |
| Other operating charges | 640/8 | €449 | - | -€449 | |
| Gross operating margin | 9900 | -€448 | -€138 | +€309 | +69.1% |
| Operating profit (loss) | 9901 | -€897 | -€138 | +€758 | +84.6% |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,050 | -€292 | +€758 | +72.2% |
| Profit (loss) for the period | 9904 | -€1,050 | -€292 | +€758 | +72.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,050 | -€292 | +€758 | +72.2% |
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 27 October 2026 via checked.be.