AGU BLOC: 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.
AGU BLOC
Largest movements
- Tangible fixed assets +€23,199
up €23,199 (+767%), from €3,024 to €26,223
- Receivables within one year +€19,692
up €19,692 (+78.3%), from €25,137 to €44,829
of which Trade receivables: +€17,173
- Cash -€9,270
down €9,270 (-49.4%), from €18,748 to €9,478
mainly Investment in fixed assets (net) (-€24,380) and Receivables within one year (-€19,692)
- Debts after one year +€14,116
new in 2025: €14,116
- Current portion of long-term debt +€9,904
new in 2025: €9,904
- Reserves +€9,000
up €9,000 (+56.7%), from €15,860 to €24,860
of which Distributable reserves: +€9,000
- Other debts +€3,389
new in 2025: €3,389
- Tax, wage and social debts -€2,820
down €2,820 (-82.3%), from €3,425 to €605
- Turnover -€135,317
no longer reported in 2025 (was €135,317)
- Purchases and services -€121,459
no longer reported in 2025 (was €121,459)
- Gross operating margin +€1,736
up €1,736 (+12.2%), from €14,275 to €16,011
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 | €46,909 | €80,530 | +€33,622 | +71.7% |
| Fixed assets | 21/28 | €3,024 | €26,223 | +€23,199 | +767% |
| Tangible fixed assets | 22/27 | €3,024 | €26,223 | +€23,199 | +767% |
| Furniture and vehicles | 24 | €3,024 | €26,223 | +€23,199 | +767% |
| Current assets | 29/58 | €43,885 | €54,307 | +€10,422 | +23.7% |
| Amounts receivable within one year | 40/41 | €25,137 | €44,829 | +€19,692 | +78.3% |
| Trade receivables | 40 | €21,407 | €38,580 | +€17,173 | +80.2% |
| Other amounts receivable | 41 | €3,730 | €6,250 | +€2,519 | +67.5% |
| Cash at bank and in hand | 54/58 | €18,748 | €9,478 | -€9,270 | -49.4% |
| Total equity and liabilities | 10/49 | €46,909 | €80,530 | +€33,622 | +71.7% |
| Equity | 10/15 | €42,839 | €52,517 | +€9,679 | +22.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €15,860 | €24,860 | +€9,000 | +56.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €14,000 | €23,000 | +€9,000 | +64.3% |
| Profit (loss) carried forward | 14 | €19,979 | €20,657 | +€679 | +3.4% |
| Amounts payable | 17/49 | €4,070 | €28,013 | +€23,943 | +588% |
| Amounts payable after more than one year | 17 | - | €14,116 | +€14,116 | |
| Financial debts | 170/4 | - | €14,116 | +€14,116 | |
| Amounts payable within one year | 42/48 | €4,070 | €13,897 | +€9,827 | +241% |
| Current portion of amounts payable after more than one year | 42 | - | €9,904 | +€9,904 | |
| Trade debts | 44 | €646 | - | -€646 | |
| Suppliers | 440/4 | €646 | - | -€646 | |
| Taxes, remuneration and social security | 45 | €3,425 | €605 | -€2,820 | -82.3% |
| Taxes | 450/3 | €3,425 | €605 | -€2,820 | -82.3% |
| Other amounts payable | 47/48 | - | €3,389 | +€3,389 | |
| Turnover | 70 | €135,317 | - | -€135,317 | |
| Goods, raw materials, services and sundry goods | 60/61 | €121,459 | - | -€121,459 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €899 | €1,181 | +€282 | +31.3% |
| Gross operating margin | 9900 | €14,275 | €16,011 | +€1,736 | +12.2% |
| Operating profit (loss) | 9901 | €13,376 | €14,831 | +€1,454 | +10.9% |
| Financial income | 75/76B | €78 | - | -€78 | |
| Recurring financial income | 75 | €78 | - | -€78 | |
| Financial charges | 65/66B | €35 | €208 | +€173 | +496% |
| Recurring financial charges | 65 | €35 | €208 | +€173 | +496% |
| Profit (loss) for the period before taxes | 9903 | €13,419 | €14,623 | +€1,203 | +9.0% |
| Income taxes | 67/77 | €4,749 | €4,944 | +€195 | +4.1% |
| Profit (loss) for the period | 9904 | €8,670 | €9,679 | +€1,009 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,670 | €9,679 | +€1,009 | +11.6% |
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 21 October 2026 via checked.be.