AGUIVENIER: 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.
AGUIVENIER
Largest movements
- Tangible fixed assets -€13,941
down €13,941 (-3.1%), from €454,293 to €440,352
of which Land and buildings: -€12,398
- Debts after one year -€13,279
down €13,279 (-2.3%), from €572,805 to €559,527
- Gross operating margin +€9,335
up €9,335 (+74.8%), from €12,484 to €21,819
- Other operating charges -€1,192
down €1,192 (-95.7%), from €1,245 to €53
- Financial charges +€1,164
up €1,164 (+18.1%), from €6,444 to €7,608
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.
Derived cash bridge
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 | €520,962 | €506,992 | -€13,970 | -2.7% |
| Fixed assets | 21/28 | €514,293 | €500,352 | -€13,941 | -2.7% |
| Tangible fixed assets | 22/27 | €454,293 | €440,352 | -€13,941 | -3.1% |
| Land and buildings | 22 | €416,941 | €404,543 | -€12,398 | -3.0% |
| Furniture and vehicles | 24 | €881 | €623 | -€258 | -29.3% |
| Other tangible fixed assets | 26 | €36,471 | €35,185 | -€1,286 | -3.5% |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €6,670 | €6,640 | -€30 | -0.4% |
| Cash at bank and in hand | 54/58 | €6,170 | €5,640 | -€530 | -8.6% |
| Deferred charges and accrued income | 490/1 | €500 | €1,000 | +€500 | +100% |
| Total equity and liabilities | 10/49 | €520,962 | €506,992 | -€13,970 | -2.7% |
| Equity | 10/15 | -€69,466 | -€69,250 | +€216 | +0.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,466 | -€72,250 | +€216 | +0.3% |
| Amounts payable | 17/49 | €590,429 | €576,242 | -€14,187 | -2.4% |
| Amounts payable after more than one year | 17 | €572,805 | €559,527 | -€13,279 | -2.3% |
| Financial debts | 170/4 | €572,805 | €559,527 | -€13,279 | -2.3% |
| Amounts payable within one year | 42/48 | €17,239 | €16,715 | -€524 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €13,003 | €13,279 | +€276 | +2.1% |
| Trade debts | 44 | €4,236 | €3,436 | -€800 | -18.9% |
| Suppliers | 440/4 | €4,236 | €3,436 | -€800 | -18.9% |
| Accrued charges and deferred income | 492/3 | €384 | - | -€384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,941 | €13,941 | = | 0.0% |
| Other operating charges | 640/8 | €1,245 | €53 | -€1,192 | -95.7% |
| Gross operating margin | 9900 | €12,484 | €21,819 | +€9,335 | +74.8% |
| Operating profit (loss) | 9901 | -€2,702 | €7,825 | +€10,527 | |
| Financial charges | 65/66B | €6,444 | €7,608 | +€1,164 | +18.1% |
| Recurring financial charges | 65 | €6,444 | €7,608 | +€1,164 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,146 | €216 | +€9,363 | |
| Profit (loss) for the period | 9904 | -€9,146 | €216 | +€9,363 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,146 | €216 | +€9,363 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.